In this investigation, it is argued that when the previous offense (main) is the offence of tax evasion by enterprises, institutions and organizations, there we are in the presence of real competition between the offenses under art.243 and 244 PC RM. It is shown that art.244 PC RM is applicable when the tax evasion by enterprises, institutions and organizations results in generating harmful consequences as failure to pay the value added tax, the amount of which exceed 1500 conventional units. Finally but not least, it is shown that the offense referred to at art.244 PC RM, can be committed by an organized criminal group or a criminal organization, with the condition that each of the individuals who directly commit the respective offence, to have one of two of the special qualities that emerges from the art.244 PC RM disposition.