Analysis of the Reasons for Non-punishment, Reduction, or Substitution of Punishment in the Content of the Proposed Amendment to the Law on Tax Evasion

Abstract In this article, the author aims to analyze the legislative amendment project PL-x 805/2023, transmitted by Parliament for promulgation to the President of Romania. Through this proposal, the legislator suggests shifting the focus in cases of economic offenses from… Read moreAnalysis of the Reasons for Non-punishment, Reduction, or Substitution of Punishment in the Content of the Proposed Amendment to the Law on Tax Evasion