AMBIENTUM BIOETHICA BIOLOGIA CHEMIA DIGITALIA DRAMATICA EDUCATIO ARTIS GYMNAST. ENGINEERING EPHEMERIDES EUROPAEA GEOGRAPHIA GEOLOGIA HISTORIA HISTORIA ARTIUM INFORMATICA IURISPRUDENTIA MATHEMATICA MUSICA NEGOTIA OECONOMICA PHILOLOGIA PHILOSOPHIA PHYSICA POLITICA PSYCHOLOGIA-PAEDAGOGIA SOCIOLOGIA THEOLOGIA CATHOLICA THEOLOGIA CATHOLICA LATIN THEOLOGIA GR.-CATH. VARAD THEOLOGIA ORTHODOXA THEOLOGIA REF. TRANSYLVAN
|
|||||||
The STUDIA UNIVERSITATIS BABEŞ-BOLYAI issue article summary The summary of the selected article appears at the bottom of the page. In order to get back to the contents of the issue this article belongs to you have to access the link from the title. In order to see all the articles of the archive which have as author/co-author one of the authors mentioned below, you have to access the link from the author's name. |
|||||||
STUDIA IURISPRUDENTIA - Issue no. 1 / 2023 | |||||||
Article: |
SUME DE BANI ACHITATE CU TITLU DE INDEMNIZAȚIE DE DETAȘARE UNOR ANGAJAȚI CARE ÎȘI DESFĂȘOARĂ TEMPORAR ACTIVITATEA PE TERITORIUL UNUI ALT STAT DIN UNIUNEA EUROPEANĂ. EVAZIUNE, ABUZ DE DREPT SAU OPTIMIZARE FISCALĂ? / SUMS OF MONEY PAID AS DETACHMENT ALLOWANCE TO EMPLOYEES TEMPORARILY WORKING ON THE TERRITORY OF ANOTHER EU COUNTRY. TAX EVASION, ABUSE OF LAW OR TAX OPTIMISATION?. Authors: OANA BUGNAR-COLDEA. |
||||||
Abstract: DOI: 10.24193/SUBBiur.68(2023).1.6 Article history: Available online June 12, 2023; Available print July 19, 2023. ©2023 Studia UBB Iurisprudentia. Published by Babeş-Bolyai University. pp. 145-170 VIEW PDF FULL PDF Abstract: Based on an interesting decision of the Timișoara Court of Appeal, this article has analyzed the hypothesis in which an employer pays certain sums of money to employees working temporarily on the territory of another Member State, by way of detachment allowance. The arguments put forward by the Arad Court and the Timișoara Court of Appeal, which decided that the defendant should be acquitted, as well as the argument of the judge from the judicial review court who issued a separate opinion were reviewed within this material. Next, the state of facts was subjected to analysis, the final purpose of this material being to establish whether the act with which the defendant was charged constituted a crime, abuse of law or tax optimization. Key words: daily subsistence allowance, wages, tax evasion, abuse of law, tax optimization. |
|||||||