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| Ultima descărcare din IBN: 2023-11-29 20:18 |
 SM ISO690:2012STATI, Vitalie. Răspunderea penală pentru evaziunea fiscală a întreprinderilor, instituţiilor şi organizaţiilor (art.244 CP RM). Partea I. In: Revista Naţională de Drept, 2012, nr. 7(142), pp. 13-19. ISSN 1811-0770. |
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| Revista Naţională de Drept | ||||||
| Numărul 7(142) / 2012 / ISSN 1811-0770 /ISSNe 2587-411X | ||||||
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| Pag. 13-19 | ||||||
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In the present study, it is concluded that in the case of tax evasion by enterprises, institutions and organizations it should be taken into consideration the most dangerous social wise manifestation of the phenomenon of tax evasion. It is also stated that art.196 PC RM acts as a general norm in relation to art.244 PC RM. It is shown that art.244 PC RM is not applicable, but in the case of accounting, tax or financial documents counterfeit art.361 PC RM is to be applied. This does not mean that the offense referred to at art.244 PC RM can not form real competition to the offense specified at art.361 PC RM. |
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