2. Articole

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Subject: search.filters.subject.evaziune fiscală

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    Protejarea intereselor financiare ale Uniunii Europene prin mijloace de drept penal: evaluarea cadrului normativ național
    (CEP USM, 2024) Brînza, Serghei; Stati, Vitalie
    În prezentul studiu sunt analizate discrepanțele dintre Directiva (UE) 2017/1371 și Codul penal al Republicii Moldova. Se conchide că, pentru a se asigura compatibilitatea legii penale naționale cu Directiva (UE) 2017/1371, se impune remanierea art. 1261, 240, 244, 3321 și 3322 din Codul penal al Republicii Moldova. Se relevă că este necesară alinierea legii penale naționale la art. 8 al Directivei (UE) 2017/1371. Însă este recomandabil ca, înainte de aceasta, în art. 46 din Codul penal al Republicii Moldova să fie transpusă Decizia-cadru 2008/841/JAI a UE. De asemenea, sunt propuse alte soluții în vederea compatibilizării dispozițiilor în materie din Codul penal al Republicii Moldova cu prevederile din Directiva (UE) 2017/1371. Se argumentează că incriminarea în art. 2444 din Codul penal al Republicii Moldova a faptei de fraudare a sistemului comun privind taxa pe valoare adăugată poate fi făcută doar după transpunerea în Codul fiscal al Republicii Moldova a Directivei 2006/112/CE.
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    PREVENIREA EVAZIUNII FISCALE A ÎNTREPRINDERILOR, INSTITUȚIILOR ȘI ORGANIZAȚIILOR
    (CEP USM, 2020) Buzdugan, Tudor
    The prevention of any social phenomenon, especially the criminal one, must be as broad and clear as possible for the target groups. Usually, the prevention of economic crimes is left on the second plane, because they do not present an eminent and direct danger to the person’s life. However, the final beneficiaries of economic offenses are often the same criminal groups, which through their actions can threaten the life and health of individuals.
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    RĂSPUNDEREA PENALĂ A ORGANELOR DE CONDUCERE A PERSOANEI JURIDICE PENTRU SĂVÂRŞIREA INFRACŢIUNII DE EVAZIUNE FISCALĂ A ÎNTRPRINDERILOR, INSTITUŢIILOR ŞI ORGANIZAŢIILOR
    (CEP USM, 2021) Buzdugan, Tudor
    According to the provisions of art. 14, paragraph (1) of the Criminal Code of the Republic of Moldova, the crime is a prejudicial deed (action or inaction), provided by the criminal law, committed with guilt and punishable by criminal punishment. Subject of the crime, in accordance with art. 21, para. (3) of the same Code, can be both a individual and a legal entity. For prejudicial actions or inactions, committed with guilt, the legislator established that persons who have committed crimes, causing certain shortcomings and restrictions on their rights will be subject to coercive measures-criminal punishment, which will also be a means of correction and re-education of the convict. The purposes of the criminal punishment are to restore social equity, to correct and socialize the convict, as well as to prevent future crimes. The criminal punishment for some categories of crimes provides for the criminal liability of the individual and the legal entity, a fact conditioned by the complexity of the crime and by the persons. A similar situation is for the crime of tax evasion of enterprises, institutions and organizations, the Criminal Code of the Republic of Moldova provides for the criminal liability of individuals and legal entities.
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    ILLEGAL TAX PLANNING THROUGH ACTIONS WHICH ARE DEFINED CRIMINAL ACCORDING TO THE TAX LAWS 6
    (CEP USM, 2016) Gîrla, Lilia; Rahmani, Udi
    The article discusses actions that defined as criminal according to tax author ities and the relation between them and illegitimate tax planning, including details of the legitimate activities permitted by law and that are not deemed as illegal. An emphasis was given to the rate of tax evasions in compared to other states around the world and the way the states of Israel and Moldova treats the phenomenon of non-legitimized tax planning, in contrast to actions taken by states around the world to eradicate this phenomenon. The findings of this article prove initially that this phenomenon is worldwide, and that any state has really found a magic solution for this issue.However, there are number of measures that can significantly reduce the phenomenon, and this is by prohibiting the execution of transactions in large amounts of cash.