Criminal Participation in the Form of Complicity in the Offenses of Tax

Bogdan Buneci

In order to achieve the objective of establishing an internal market for the application in the Member States of legislation necessary for turnover taxes which does not distort conditions of competition or impede the free movement of goods and services, harmonization of laws has been harmonized. on turnover taxes through a value added tax system in order to eliminate factors that may distort the conditions of competition at both national and Community level. Tax exemptions for intra-Community operations have been regulated by Council Directive 2006/112 / EC, finding a correspondent in Romania in the Fiscal Code and the Fiscal Procedure Code. In situations where the provisions on taxation are violated, the legislator adopted Law no. 241/2005 for preventing and combating tax evasion, where in Chapter II, art. 3 - 9 provided for a series of offenses that are supplemented by the general provisions of the Criminal Code. The present study analyzes the crime of tax evasion provided by art. 9 para. (1) lit. c) of Law no. 241/2005 in the form of complicity as a form of criminal participation when we are in the situation of intra-community operations of supplies of goods.

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