A Perspective on the Offence of Fiscal Fraud as Stipulated by Article 9 Letter E From Law 241/2005

Authors

  • Adrian Aldea Transilvania University of Brasov, Romania

Keywords:

fraud, fiscal, accounting, double bookkeeping

Abstract

Article 9 letter e from Law 241/2005 regarding prevention and control of fiscal fraud can obtain a new interpretation through the new Law 259/2007 which modifies Law 82/1991 regarding Accounting. The new settlements brought by Law 259/2007 combined with ones of Law 241/2005 must be acknowledged by Romanian business environment so to avoid any law-breakings. Key words: fraud, fiscal, accounting, double bookkeeping.

Author Biography

Adrian Aldea, Transilvania University of Brasov, Romania

Dept. of Public Law

Published

2008-06-05

Issue

Vol. 14(49) (2007)

Section

LAW

License

Copyright (c) 2007 Bulletin of the Transilvania University of Braşov. Series VII: Social Sciences • Law

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.