Conţinutul numărului revistei |
Articolul precedent |
Articolul urmator |
303 7 |
Ultima descărcare din IBN: 2024-02-26 12:35 |
Căutarea după subiecte similare conform CZU |
343.359 (110) |
Infracțiuni împotriva statului (1061) |
SM ISO690:2012 HARUNJEN, Eduard. Infracţionalitatea fi nanciar-fi scală ca fenomen comunitar: tendinţe, provocări. In: Revista Procuraturii Republicii Moldova, 2019, nr. 2, pp. 5-9. ISSN 2587-3601. |
EXPORT metadate: Google Scholar Crossref CERIF DataCite Dublin Core |
Revista Procuraturii Republicii Moldova | ||||||
Numărul 2 / 2019 / ISSN 2587-3601 /ISSNe 2587-361X | ||||||
|
||||||
CZU: 343.359 | ||||||
Pag. 5-9 | ||||||
|
||||||
Descarcă PDF | ||||||
Rezumat | ||||||
This article makes a retrospective of the European Union’s fiscal policies. To this end, a detailed information on the roadmap adopted by the European Parliament on the basis of the Recommendations made by the Special Committee on Financial Crimes, Tax Evasion and Tax Avoidance (TAX3). These include, among other things, a review of the system to deal with fi nancial crime, tax evasion and avoid tax obligations, notably by improving co-operation in all areas between the multitude of authorities involved. Also, reference is made to the latest national legislative amendments, which results in giving to the State Tax Service status of offi cial examiner for fi nancial-tax related off enses. The text also deals with statistical data. |
||||||
Cuvinte-cheie Special Committee on Financial Off enses, Tax Evasion and Tax Avoidance (TAX3) of the European Parliament, report, Financial off ences, tax off ences, shell companies, combating of the aggressive tax planning, non-uniform treatment of hybrid elements, elimination of gold visa programs, digital service charge, reforming the tax institutions of the Republic of Moldova, competences in criminal procedure, State Tax Service, offi cial examiner. |
||||||
|