RĂSPUNDEREA PENALĂ A ORGANELOR DE CONDUCERE A PERSOANEI JURIDICE PENTRU SĂVÂRŞIREA INFRACŢIUNII DE EVAZIUNE FISCALĂ A ÎNTRPRINDERILOR, INSTITUŢIILOR ŞI ORGANIZAŢIILOR

Abstract

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.