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 SM ISO690:2012STATI, Vitalie. Răspunderea penală pentru evaziunea fiscală a persoanelor fizice (art.2441 CP RM). Partea I . In: Revista Naţională de Drept, 2012, nr. 4(139), pp. 8-14. ISSN 1811-0770. |
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| Revista Naţională de Drept | ||||||
| Numărul 4(139) / 2012 / ISSN 1811-0770 /ISSNe 2587-411X | ||||||
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| Pag. 8-14 | ||||||
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In the present study, it is concluded that the material object of the offense under art.2441 PC RM is the statement of the physical person on income tax. It is necessary that the offender could, and must provide the income tax return, in order to attack him under art.2441 PC RM. Thus, if the failure to present the tax return of income tax is justified, there can’t be analyzed offence. The subject of art.2441 PC RM is only the outright and final evasion from the presentation of the income tax return. If such evasion is of limited terms in time, the liability will apply under par.(1) art.260 of the Tax Code. |
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