The object and the content of the report of fiscal law, premise concepts in the juridical framing, the investigation and trial of the offence of tax dodging

• Author: Vasile Luha
• Position: Ph. D. professor. '1 Decembrie' University of Alba-Iulia. The Faculty of Law and Social Sciences
• Pages: 99-105

99

THE OBJECT AND THE CONTENT OF THE REPORT OF

FISCAL LAW, PREMISE CONCEPTS IN THE JURIDICAL FRAMING,

THE INVESTIGATION AND TRIAL OF THE OFFENCE OF TAX

DODGING

Ph. D. professor Vasile Luha

„1 Decembrie” University of Alba-Iulia

The Faculty of Law and Social Sciences

Abstract:

The author sets the abstract and conceptual frame for the investigative

evaluation of the economic activity of any entrepreneur, a potential active subject

of committing an offence with a specific content from the business area; it starts

from the premise that the actions of fighting offences cannot be efficient without

balanced juridical frames which should not disturb unjustified the economic

circuit; by interpretation he reaches two conclusions having the value of

principles: a. the entrepreneur does not have the constitutional obligation to have a

conduct which to make him pay the highest fiscal imposition and b. the

investigator, in his legal approach, must never exclude the possibility that the fiscal

authority may abuse; these theoretical fundaments may become operational when

appreciations are made on the objective or subjective side of the offence, when the

juridical frame of the investigated misdeeds is done.

Key words: fiscal law, investigation, trial, offence, tax dodging.

Specification

The economic activity implies a diversity of actions having an economic

content or only an economic meaning done by the entrepreneurs in order to achieve

their interests. The juridical classification of their actions, to distinguish between a

permitted action and an unpermitted one, from the perspective of the existence or

inexistence of an offence of tax dodging, which is the concern especially of the

judicial or law enforcement bodies, is an intellective and logical and complex

approach which needs previously a compulsory and exact definition of the

conceptual frame of the compulsory juridical report of fiscal law172. The juridical

object and the content of the fiscal juridical report are two essential components of

the fiscal juridical report. The precise setting of the sphere and content of the two

concepts is necessary for directing the conduct of the entrepreneurs in their

business actions and of the activities of the law enforcement agencies or juridical

172 For details related to the specific of the investigation of offences from the business environment

see: Augustin Laz<r, The antifraud research in the business aria, Lumina Lex Publishing House,

Bucharest, 2004; Augustin Laz<r, Criminalistic, Altip Publishing House, Alba Iulia, 2004, pages

320-365.