Theoretical Context of The Crime Under Art. 255a of The Criminal Code and Some Issues Concerning its Prosecution

Authors:

Pages: 37-42

Abstract:

The article attempts to analyse the objective and the subjective characteristics of the crime under art. 255a of the Criminal Code by examining both the regular and special provisions. The analysis differentiates between the crimes under art. 255a and art. 255 of the Criminal Code. It provides de lege ferenda proposals for improvement of the legal regime.

Keywords:

crimes against the financial, tax and insurance systems, large-scale tax evasion, restructuring of companies and other legal persons, transactions with commercial enterprises, related persons under the Taxinsurance Procedure Code.

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