Tax evasion

Failure to highlight in the accounting documents or in other legal documents the transactions carried out or the income. The notion of legal documents. Calculation of damage. Failure to register income, but its declaration to the tax authorities. Continuous, continued form of the criminal offence

  • Oana Bugnar-Coldea Faculty of Law, Babeș-Bolyai University, Cluj-Napoca; Cluj Bar Association
Keywords: tax evasion, failure to highlight the transactions carried out or the income, legal documents, damage, tax declaration, continuous crime, continued crime


Through this material, we draw your attention to Decision no. 29/A/2022 of the High Court of Cassation and Justice concerning the crime of tax evasion provided by Article 9 paragraph 1 letter b) of Law no. 241/2005. The decision is relevant for academics and practitioners, as it brings into discussion a number of important issues, namely: (I) the issue of “accounting documents or other legal documents”, which is relevant for the purpose of the offence of tax evasion provided for in Article 9 paragraph 1 letter b) of of Law no. 241/2005, is analysed; (II) it questions the need to take into account deductible expenses when calculating the damage, by reference not only to the accounting records but also to each payment document attesting a deductible expense; (III) it analyses the situation in which, although the income has not been recorded in the accounting accounts, it has been declared to the tax authorities; (IV) calls into question whether the offence of tax evasion can be committed in a continuous and continuing manner, all these aspects being critically analysed in this material.