Tax dodging. The offence stipulated by article 9 paragraph.1 let. A from law 24/2005. Considerations.

• Author: Adrian Aldea
• Position: Dept. Of Public Law, Transilvania University Of Braso
• Pages: 163-166

Page 163

1. Introduction

Within the law no. 241/2005 the concept of tax dodging is no longer legally defined unlike the previous one which stipulated this domain. Description of the concept is comprised within Chapter II from Law 241/2005, articles 3-9, its legal content being pointed out among article 9.

Within the law no 87/1994 republished, the concept of tax dodging was defined as eluding, by any means, from declaration or payment of taxes, duties, contributions or other amount owed to the state budget, local budgets, social securities' budgets and special funds' budgets by the Romanian or foreign individuals or companies, all called tax payers. In contrast with the old stipulations, the new statements gave up the explanatory note 'completely or partially".

Therefore, the tax dodging consists of an illicit activity through which the tax payer eludes the obligation to pay to the state some taxes, duties, contributions that he legally owes because his permanent or temporary activities generate taxable incomes. The activity may appear as an action or as a lack of action, still maintaining the specific illicit character and the specific effects (the trial and even the success to harm the state budget).

As a consequence of the modifications brought by the law 161/2003 the concept of tax dodging additionally comprised, in comparison with the old law, the activities of eluding from taxes declaration in the stage when they do not become exigible yet. The new stipulations from law 161/2003 show the compliance between the definition of tax dodging and the offences of tax dodging regarding both the activities of 'eluding from taxes' declaration" and of 'eluding from taxes' payment". In these circumstances the tax dodging is considered to be an offence of menace or an offence of effect, by case.

These legal definitions no longer belong to the content of law 241/2005, but theyPage 164can be determined based on the analysis of the offences presented within this law and of their immediate effects.

2. Tax dodging Types

In relation to the means of execution and if there are infringed certain norms through the method of fiscal obligations' avoidance two types of tax dodging can be emphasized: legal or tolerated tax dodging and illicit or fraudulent tax dodging.

2.1. Legal Tax Dodging

The doctrine's opinion is shared between its experts regarding the notion of legal tax dodging. Some authors[1] consider this type of tax dodging as being the action of the tax payer through which he avoids the law applying an unforeseen combination of legal stipulations, therefore being 'tolerated by losing sight". Other authors[2] mention that through this type of tax dodging the elusion of some parts of the taxable source is allowed without considering this conduct to bring harm to any law and to be...