https://doi.org/10.21697/zp.2010.10.2.01
Paradox Concerning Fiscal Crime Impunity
Summary
The Penal Fiscal Code allows in some cases criminal impunity when the offender offers a justified correction of his tax declaration and compensates the public law due charge. The analysis concerns the art. 16a of the Penal Fiscal Code considered a lex specialis compared to the art. 16 of the same code regulating the conditions of applying active repentance.
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