Criminal Law Review Biannual judicial doctrine and case-law publication published by Romanian Association of Penal Sciences and Universul Juridic Publishing House ISSN 2248–0528
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Tax eEvasion in relation to the jurisprudence of the European Court

Tudoran Mihai Viorel

 

Abstract

This article underlines the importance of the jurisprudence of the European Court of Human Rights concerning the correct interpretation and applications of the texts of the national law, focusing on the problems of the fiscal litigation from a civil perspective as well as from a penal one, aiming at the fight against the phenomenon of tax dodging, most exactly at the procedures of criminal prosecution of such type of crimes.

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