{"id":4341,"date":"2026-06-06T18:36:30","date_gmt":"2026-06-06T18:36:30","guid":{"rendered":"https:\/\/zic.legal\/?page_id=4341"},"modified":"2026-08-25T21:51:24","modified_gmt":"2026-08-25T21:51:24","slug":"evaziune-fiscala","status":"publish","type":"page","link":"https:\/\/zic.legal\/ro\/arii-de-practica\/evaziune-fiscala\/","title":{"rendered":"Avocat evaziune fiscal\u0103"},"content":{"rendered":"<div class=\"zic-pp light\">\n<style>\n.zic-pp{--v:#8980f5;--vd:#4a2d7e;--cy:#00baba;--mono:ui-monospace,'Cascadia Mono','Segoe UI Mono','SF Mono',Menlo,Consolas,'Liberation Mono',monospace;background:#323232;color:#ece9f3;border-radius:18px;overflow:hidden;max-width:1080px;margin:28px auto;font-family:'Euclid Flex Regular',-apple-system,Segoe UI,sans-serif;line-height:1.6}\n.zic-pp *{box-sizing:border-box}\n.zic-pp a{color:var(--v);text-decoration:none;border-bottom:1px solid rgba(137,128,245,.45)}\n.zic-pp a:hover{color:#fff;border-color:#fff}\n.zic-pp .pp-hero{padding:64px 48px 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.pcard{max-width:none}}\n\/* h2.lab: etichetele de sectiune sunt heading-uri semantice; Avada forteaza heading-urile cu !important, deci re-afirmam forma originala *\/\n.zic-pp h2.lab{font-family:var(--mono)!important;font-size:12px!important;font-weight:400!important;line-height:1.6!important;letter-spacing:.16em!important;text-transform:uppercase!important;margin:0 0 26px!important;padding:0!important;text-align:inherit!important}\n.zic-pp.dark h2.lab{color:var(--v)!important}\n.zic-pp.light h2.lab{color:#4a2d7e!important}\n.zic-pp .team h2.lab{color:#b9b2e6!important;margin:0 0 22px!important}\n.zic-pp .nap.tldr{background:rgba(137,128,245,.06)}\n.zic-pp.light .nap.tldr{background:rgba(74,45,126,.05)}\n.zic-pp .prose{max-width:74ch}\n.zic-pp .prose p{font-size:17px;color:#a6a2b8;margin:0 0 18px}\n.zic-pp .prose p:last-child{margin-bottom:0}\n.zic-pp.light .prose p{color:#3a3548}\n.zic-pp .prose h3{font-family:'Euclid Flex Bold',sans-serif!important;font-size:21px!important;font-weight:700!important;letter-spacing:-.01em!important;line-height:1.25!important;margin:28px 0 12px!important;padding:0!important}\n.zic-pp .prose h3:first-child{margin-top:0!important}\n.zic-pp .tel a{display:inline-block;padding:5px 0}\n<\/style>\n<section class=\"pp-hero\">\n<div class=\"kick\">Practice area \u00b7 tax evasion and economic crime<\/div>\n<h1>Tax evasion lawyer<span class=\"dot\">.<\/span><\/h1>\n<p class=\"sub\">Tax evasion is the offence set out in art. 9 of Law no. 241\/2005: hiding the taxable source, leaving operations or revenue out of the accounts, recording expenses with no real operation behind them, destroying accounting records, keeping double books. It carries three to ten years of imprisonment and a ban on certain rights, or a fine. We defend administrators, shareholders and companies from the first day of the inspection.<\/p>\n<div class=\"act\"><a class=\"cta\" style=\"color:#fff!important\" href=\"https:\/\/wa.me\/40748149840?text=Bun%C4%83%20ziua%2C%20a%C8%99%20dori%20o%20consulta%C8%9Bie.\" target=\"_blank\" rel=\"noopener\">Book a consultation on WhatsApp &rarr;<\/a><span class=\"tel\">or call &middot; <a href=\"tel:+40748149840\">+40 748 149 840<\/a><\/span><\/div>\n<\/section>\n<section class=\"nap tldr\">\n<div style=\"grid-column:1\/-1\">\n<h2 class=\"lab\">In short<\/h2>\n<\/div>\n<div>\n<div class=\"b\">Legal basis<\/div>\n<p>Art. 9 of Law no. 241\/2005, alongside art. 8 (unlawful refunds) and art. 6^1 (withheld tax).<\/p>\n<\/div>\n<div>\n<div class=\"b\">Penalty<\/div>\n<p>Three to ten years and a ban on certain rights, or a fine. Art. 8 (2), association to commit the offence, carries five to fifteen years.<\/p>\n<\/div>\n<div>\n<div class=\"b\">Paying the damage<\/div>\n<p>Art. 10 (1): if a damage of up to EUR 1,000,000 is covered in full, increased by 15%, within at most 30 days of the end of the inspection, the act is not punished and the authorities do not notify the prosecution.<\/p>\n<\/div>\n<div>\n<div class=\"b\">Seizure<\/div>\n<p>Art. 11 of the law makes precautionary measures mandatory for these offences. That is why accounts are frozen so early, and why the fight is over scope, not over whether.<\/p>\n<\/div>\n<div>\n<div class=\"b\">Limitation<\/div>\n<p>Art. 10^1: time runs from the notification of the tax authority or of the prosecution, but no later than ten years from the date of the offence.<\/p>\n<\/div>\n<div>\n<div class=\"b\">The first 48 hours<\/div>\n<p>What you hand over and what you state at the start sets the frame of the case. Before any statement, ask for a lawyer and for time to read the file.<\/p>\n<\/div>\n<\/section>\n<section class=\"pp-sec\">\n<h2 class=\"lab\">When you need a lawyer<\/h2>\n<div class=\"list\">\n<div class=\"it\">\n<div class=\"nu\">01<\/div>\n<div>\n<p>An ANAF fiscal inspection has ended in a criminal complaint (sesizare penal\u0103)<\/p>\n<\/div>\n<\/div>\n<div class=\"it\">\n<div class=\"nu\">02<\/div>\n<div>\n<p>You or your company has received a summons from the prosecutor&#8217;s office (DNA, DIICOT or the local prosecution office) for tax evasion<\/p>\n<\/div>\n<\/div>\n<div class=\"it\">\n<div class=\"nu\">03<\/div>\n<div>\n<p>You have been sent to trial for an offence under Law 241\/2005<\/p>\n<\/div>\n<\/div>\n<div class=\"it\">\n<div class=\"nu\">04<\/div>\n<div>\n<p>A precautionary seizure has been placed on your assets or accounts<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n<section class=\"pp-sec\">\n<h2 class=\"lab\">How the file moves<\/h2>\n<div class=\"list\">\n<div class=\"it\">\n<div class=\"nu\">01<\/div>\n<div>\n<p>The tax inspection ends with a report and, where the authority considers the thresholds are met, with a criminal complaint. The report is an administrative document, not a verdict, and both the figure and the reasoning can be challenged.<\/p>\n<\/div>\n<\/div>\n<div class=\"it\">\n<div class=\"nu\">02<\/div>\n<div>\n<p>The prosecutor opens the investigation in rem, that is against the deed, under art. 305 of the Criminal Procedure Code. At this stage there is no suspect yet, but documents are already being gathered and people are already being heard as witnesses.<\/p>\n<\/div>\n<\/div>\n<div class=\"it\">\n<div class=\"nu\">03<\/div>\n<div>\n<p>Precautionary measures follow, and under art. 11 of Law no. 241\/2005 they are mandatory. Art. 249 of the Criminal Procedure Code requires them to serve a purpose: securing confiscation, the fine, the costs or the repair of the damage. Anything beyond that purpose is contestable.<\/p>\n<\/div>\n<\/div>\n<div class=\"it\">\n<div class=\"nu\">04<\/div>\n<div>\n<p>Criminal proceedings are set in motion against a person under art. 309: from that moment you are a defendant, you are summoned to be heard, and you are entitled to a copy of the order.<\/p>\n<\/div>\n<\/div>\n<div class=\"it\">\n<div class=\"nu\">05<\/div>\n<div>\n<p>The damage is established by a specialist expert report, and art. 10 (2) gives the suspect or the defendant the right to take part in it. Under HP no. 430\/2025, if that report is missing, the indictment is irregular and the case goes back to the prosecutor.<\/p>\n<\/div>\n<\/div>\n<div class=\"it\">\n<div class=\"nu\">06<\/div>\n<div>\n<p>The preliminary chamber checks jurisdiction, the lawfulness of the referral and the lawfulness of the evidence, under art. 342. It is the last stage where an unlawfully gathered piece of evidence can be removed before the merits are argued.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n<section class=\"pp-sec\">\n<h2 class=\"lab\">What the law says<\/h2>\n<div class=\"prose\">\n<h3>The five ways the offence is committed<\/h3>\n<p>Art. 9 (1) punishes five acts, all committed for the purpose of evading tax obligations: hiding the taxable or chargeable good or source; leaving commercial operations or revenue out of the accounts or out of other legal documents, in whole or in part; recording in the accounts, in the electronic invoice or in other legal documents expenses with no real operation behind them, or recording other fictitious operations; altering, destroying or hiding accounting records or data storage media, including electronic ones; keeping double accounts. Law no. 126\/2024 rewrote the opening of the paragraph and several of these letters, so the wording that matters is the one in force at the time of the deed.<\/p>\n<p>The dividing line that decides most cases is not the figure. It is the purpose. A tax irregularity, however large, is a contravention as long as the purpose of evading the obligation is not proved. That is why a defence that only argues the amount has already conceded the harder half of the case.<\/p>\n<h3>Limitation runs differently here<\/h3>\n<p>Art. 10^1, added by Law no. 126\/2024, is the provision most often missed. For the offences in this law, the limitation period does not run from the deed. It runs from the notification of the tax authority or of the prosecution, and it is capped at ten years from the date the offence was committed. In practice this means an old file can still be alive, and an equally old one can be dead. The date of the notification has to be established from the file, not assumed.<\/p>\n<\/div>\n<\/section>\n<section class=\"pp-sec\">\n<h2 class=\"lab\">Paying the damage<\/h2>\n<div class=\"prose\">\n<p>Art. 10 is the most consequential provision in the law, and it works on a clock. Within at most 30 days of the end of the inspection, if the damage is up to EUR 1,000,000 and is covered in full, increased by 15% plus interest and penalties, the act is not punished and the authorities do not notify the prosecution at all. The file does not become lighter. It does not start.<\/p>\n<p>After that window the mechanism still works, but it costs more and it gives less. During the investigation, the same threshold, the damage increased by 25%: the act is not punished, under art. 16 (1) (h) of the Criminal Procedure Code. In the preliminary chamber or at trial until the first-instance judgment, increased by 50%. Payment in full by the first hearing halves the sentence limits, and for a recovered damage of up to EUR 1,000,000 a fine becomes possible. After the first hearing and until final judgment, the limits are reduced by one third.<\/p>\n<p>Two details decide whether the mechanism is available at all. It applies to every defendant, even to those who did not contribute to covering the damage, under art. 10 (4). And it is closed off by art. 10 (6) for anyone who committed another offence under this law within five years of the deed for which they already benefited from it. Whether that five-year window is open is the first thing to check, before any payment is made.<\/p>\n<p>There is also a rarely used route. Art. 10 (5) halves the special limits for someone who reports the offence to the prosecution or to the tax authority while it is still running, or within one year of the end of the criminal activity, before the prosecution has been notified, and who then helps establish the truth and hold other participants to account.<\/p>\n<\/div>\n<\/section>\n<section class=\"pp-sec\">\n<h2 class=\"lab\">Seizure on accounts and assets<\/h2>\n<div class=\"prose\">\n<p>For these offences the seizure is not a matter of prosecutorial discretion. Art. 11 of Law no. 241\/2005 makes precautionary measures mandatory. That closes off the argument that the measure should not have been taken at all, and moves the whole defence onto its scope.<\/p>\n<p>Scope is where the file is actually fought. Art. 249 of the Criminal Procedure Code ties the measure to a purpose: to prevent goods that may be subject to special or extended confiscation from being hidden, destroyed, disposed of or removed, or to secure the fine, the judicial costs or the repair of the damage. A seizure calibrated on a figure taken from the inspection report, rather than on the damage as it can actually be proved, exceeds that purpose. So does one that freezes the operating accounts of a company that still has staff to pay.<\/p>\n<\/div>\n<\/section>\n<section class=\"pp-sec\">\n<h2 class=\"lab\">When the company is charged too<\/h2>\n<div class=\"prose\">\n<p>A company answers criminally in its own name for offences committed in carrying out its object of activity, or in its interest, or on its behalf, under art. 135 of the Criminal Code. Its liability does not remove the liability of the individual who contributed to the same deed, and the individual&#8217;s does not remove the company&#8217;s. Both can be in the same file, and often are.<\/p>\n<p>The main penalty for a company is a fine. The complementary ones are what actually end businesses: dissolution, suspension of activity or of one of its activities for three months to three years, closure of working points for the same term, a ban on taking part in public procurement for one to three years, placement under judicial supervision, and publication of the conviction. For a company that lives on public contracts, the procurement ban is the real sentence.<\/p>\n<\/div>\n<\/section>\n<section class=\"pp-sec\">\n<h2 class=\"lab\">How we work<\/h2>\n<div class=\"steps\">\n<div class=\"st\">\n<div class=\"n\">\/01<\/div>\n<h3>Financial analysis<\/h3>\n<p>We reconstruct the alleged mechanism and the actual loss from the accounting and tax facts, not from the inspection report alone.<\/p>\n<\/div>\n<div class=\"st\">\n<div class=\"n\">\/02<\/div>\n<h3>Procedural review<\/h3>\n<p>We examine how the file moved from fiscal inspection to criminal case: the ANAF report, the way the evidence was gathered and the seizure.<\/p>\n<\/div>\n<div class=\"st\">\n<div class=\"n\">\/03<\/div>\n<h3>Defence &amp; damage strategy<\/h3>\n<p>We challenge the legal classification of the offence and, where it serves you, use the payment-of-damage mechanism to reduce exposure.<\/p>\n<\/div>\n<\/div>\n<\/section>\n<section class=\"pp-sec\">\n<h2 class=\"lab\">How the fee is set<\/h2>\n<div class=\"prose\">\n<p>We set the fee at the start, in writing, and we say what moves it. There are three structures: a fixed fee per procedural stage, which is what most clients choose because it makes the cost predictable; an hourly fee, for work whose extent cannot be estimated at the outset; and, where the law allows it, a success component added to a reduced base.<\/p>\n<p>What moves it up is measurable before we start: the number of volumes in the file, the number of defendants and whether their positions conflict, whether an accounting expert report is needed and whether it has to be challenged, whether preventive measures have been taken, and whether the case is heard outside Cluj. What does not move it is the size of the damage on its own.<\/p>\n<p>The first consultation is where we tell you whether you have a case worth defending on the merits, whether the art. 10 window is still open, and what it would cost. If the answer is that you do not need us, that is the answer you get.<\/p>\n<\/div>\n<\/section>\n<section class=\"team\">\n<h2 class=\"lab\">Who represents you<\/h2>\n<div class=\"pcards\">\n<div class=\"pcard\">\n<div class=\"frame\" style=\"--pc1:#a7abb8;--pc2:#3a3550\"><img decoding=\"async\" src=\"https:\/\/zic.legal\/wp-content\/uploads\/2025\/03\/Zlati_Close_Up.jpg\" alt=\"av. dr. George Zlati\" loading=\"lazy\" width=\"694\" height=\"894\"><\/div>\n<div class=\"pnm\">George M.R. Zlati<\/div>\n<div class=\"pti\">Partner \u00b7 economic crime and cybercrime \u00b7 PhD in law<\/div>\n<ul class=\"pcreds\">\n<li>Author, <a href=\"https:\/\/www.editurasolomon.ro\/produs\/tratat-de-criminalitate-informatica-vol-i\/\" target=\"_blank\" rel=\"noopener\">Treatise on Cybercrime<\/a><\/li>\n<li>Cited in binding \u00ceCCJ rulings<\/li>\n<li>External collaborator, INM<\/li>\n<li>Vintil\u0103 Dongoroz Award 2020<\/li>\n<\/ul>\n<p><a class=\"prof\" href=\"https:\/\/zic.legal\/team\/zlatigeorge\/\">Full profile \u2192<\/a><\/div>\n<div class=\"pcard\">\n<div class=\"frame\" style=\"--pc1:#79c7e0;--pc2:#164a63\"><img decoding=\"async\" src=\"https:\/\/zic.legal\/wp-content\/uploads\/2025\/03\/Vlad_Close_Up.jpg\" alt=\"Vlad Ulici\" loading=\"lazy\" width=\"694\" height=\"894\"><\/div>\n<div class=\"pnm\">Vlad Ulici<\/div>\n<div class=\"pti\">Associate \u00b7 criminal law \u00b7 criminal sciences (LL.M.)<\/div>\n<ul class=\"pcreds\">\n<li>Corruption &amp; abuse-of-office offences<\/li>\n<li>Cybercrime<\/li>\n<li>Economic offences<\/li>\n<li>LL.M. criminal sciences (top of class)<\/li>\n<\/ul>\n<p><a class=\"prof\" href=\"https:\/\/zic.legal\/team\/ulicivlad\/\">Full profile \u2192<\/a><\/div>\n<\/div>\n<\/section>\n<section class=\"pp-sec\">\n<h2 class=\"lab\">Frequently asked questions<\/h2>\n<div class=\"faq\">\n<details>\n<summary>What does tax evasion actually mean?<\/summary>\n<p>It means one of the five acts in art. 9 (1) of Law no. 241\/2005, committed for the purpose of evading tax obligations. The purpose is part of the offence. Without it, what remains is a tax irregularity, which is dealt with administratively.<\/p>\n<\/details>\n<details>\n<summary>What is the sentence for tax evasion?<\/summary>\n<p>Three to ten years of imprisonment and a ban on certain rights, or a fine. Association to commit the offence in art. 8 carries five to fifteen years. Paying the damage changes these limits, sometimes to the point where the act is no longer punished at all.<\/p>\n<\/details>\n<details>\n<summary>Can I get a fine instead of prison?<\/summary>\n<p>Yes, in one specific configuration. If payment in full is made by the first hearing, the sentence limits are halved, and where the recovered damage is up to EUR 1,000,000 a fine can be applied. Whether that route is open depends on the amount, on the timing and on art. 10 (6).<\/p>\n<\/details>\n<details>\n<summary>If I pay the damage, does the case close?<\/summary>\n<p>Within 30 days of the end of the inspection, for a damage of up to EUR 1,000,000 increased by 15%, yes: the act is not punished and the authorities do not notify the prosecution. Later the same effect costs 25% during the investigation and 50% in the preliminary chamber or at trial. Do not pay before checking art. 10 (6): a previous offence under the same law within five years closes the route.<\/p>\n<\/details>\n<details>\n<summary>When does tax evasion become time-barred?<\/summary>\n<p>Under art. 10^1, the limitation period runs from the notification of the tax authority or of the prosecution, not from the deed, and it cannot start later than ten years after the offence. The general terms in art. 154 of the Criminal Code then apply to that starting point. The date of the notification has to be taken from the file.<\/p>\n<\/details>\n<details>\n<summary>ANAF has filed a criminal complaint against me. What happens next?<\/summary>\n<p>The prosecutor opens the investigation against the deed, gathers the accounting documents and hears people as witnesses. The inspection report is not a verdict: both the way the damage was computed and the way the evidence was obtained can be challenged, and the criminal classification has to be proved separately from the tax finding.<\/p>\n<\/details>\n<details>\n<summary>A seizure has been placed on my accounts. Can I challenge it?<\/summary>\n<p>The measure itself is mandatory here, under art. 11 of the law, so the challenge is about its scope. Art. 249 of the Criminal Procedure Code ties it to a purpose, and a seizure calibrated on the inspection figure rather than on the provable damage goes beyond it. Move early: the operating accounts are usually what is frozen first.<\/p>\n<\/details>\n<details>\n<summary>Can I be prosecuted as an administrator for what the company did?<\/summary>\n<p>Yes, and the two liabilities run in parallel. The company answers under art. 135 of the Criminal Code for deeds committed in carrying out its object of activity or in its interest, and that does not remove the liability of the person who contributed to the same deed. The defence of the administrator and the defence of the company are not always the same defence.<\/p>\n<\/details>\n<details>\n<summary>Who computes the damage, and can I contest the figure?<\/summary>\n<p>The damage is established by a specialist expert report, and art. 10 (2) gives the suspect or the defendant the right to take part in it. This is not a formality: under HP no. 430\/2025, if the report is missing, the indictment is irregular and the case is returned to the prosecutor.<\/p>\n<\/details>\n<details>\n<summary>I was summoned as a witness. Should I go, and should I bring a lawyer?<\/summary>\n<p>Go, and bring one. If a witness attends questioning accompanied by a lawyer, the lawyer may be present, under art. 118 (4) of the Criminal Procedure Code. The witness has the right not to state facts that would incriminate them, and evidence obtained in breach of that right cannot be used against them in any criminal proceedings. In tax files a witness is often one step away from becoming a suspect.<\/p>\n<\/details>\n<details>\n<summary>What is the difference between a tax contravention and the offence?<\/summary>\n<p>The purpose of evading the obligation. Not every fiscal irregularity is a crime: many situations are administrative only, however large the sum. Where that line falls is usually the heart of the defence.<\/p>\n<\/details>\n<\/div>\n<\/section>\n<section class=\"pp-sec\">\n<h2 class=\"lab\">What we have written on this<\/h2>\n<div class=\"cards\">\n<div class=\"card\">\n<h3><a href=\"https:\/\/zic.legal\/etapele-procesului-penal\/\">The stages of criminal proceedings<\/a><\/h3>\n<\/div>\n<div class=\"card\">\n<h3><a href=\"https:\/\/zic.legal\/camera-preliminara-proces-penal\/\">The preliminary chamber<\/a><\/h3>\n<\/div>\n<div class=\"card\">\n<h3><a href=\"https:\/\/zic.legal\/citarea-in-calitate-de-martor-proces-penal\/\">Being summoned as a witness<\/a><\/h3>\n<\/div>\n<div class=\"card\">\n<h3><a href=\"https:\/\/zic.legal\/controlul-judiciar-in-procesul-penal-obligatii-contestatie-si-revocare\/\">Judicial control: obligations and challenge<\/a><\/h3>\n<\/div>\n<div class=\"card\">\n<h3><a href=\"https:\/\/zic.legal\/calculator-pentru-prescriptia-raspunderii-penale\/\">Limitation calculator<\/a><\/h3>\n<\/div>\n<div class=\"card\">\n<h3><a href=\"https:\/\/zic.legal\/tarifele-avocatilor-ghid-pentru-clienti\/\">Lawyers&#8217; fees: a guide for clients<\/a><\/h3>\n<\/div>\n<\/div>\n<\/section>\n<section class=\"pp-sec\">\n<h2 class=\"lab\">Related areas<\/h2>\n<div class=\"cards\">\n<div class=\"card\">\n<h3><a href=\"https:\/\/zic.legal\/arii-de-practica\/drept-penal-al-afacerilor\/\">White-collar crime<\/a><\/h3>\n<\/div>\n<div class=\"card\">\n<h3><a href=\"https:\/\/zic.legal\/arii-de-practica\/spalare-de-bani\/\">Money laundering<\/a><\/h3>\n<\/div>\n<div class=\"card\">\n<h3><a href=\"https:\/\/zic.legal\/arii-de-practica\/frauda-bancara\/\">Bank fraud<\/a><\/h3>\n<\/div>\n<div class=\"card\">\n<h3><a href=\"https:\/\/zic.legal\/arii-de-practica\/abuz-in-serviciu-fonduri-europene\/\">Abuse of office &amp; EU funds<\/a><\/h3>\n<\/div>\n<div class=\"card\">\n<h3><a href=\"https:\/\/zic.legal\/arii-de-practica\/criminalitate-informatica\/\">Cybercrime<\/a><\/h3>\n<\/div>\n<div class=\"card\">\n<h3><a href=\"https:\/\/zic.legal\/arii-de-practica\/extradare-mandat-european\/\">Extradition &amp; European Arrest Warrant<\/a><\/h3>\n<\/div>\n<div class=\"card\">\n<h3><a href=\"https:\/\/zic.legal\/avocat-drept-penal-cluj-napoca\/\">Criminal lawyer in Cluj-Napoca<\/a><\/h3>\n<\/div>\n<div class=\"card\">\n<h3><a href=\"https:\/\/zic.legal\/arii-de-practica\/aparare-dna-diicot-eppo\/\">DNA, DIICOT &amp; EPPO defence<\/a><\/h3>\n<\/div>\n<div class=\"card\">\n<h3><a href=\"https:\/\/zic.legal\/arii-de-practica\/\">All practice areas<\/a><\/h3>\n<\/div>\n<\/div>\n<\/section>\n<section class=\"pp-cta\">\n<h2>Don&#8217;t wait for the first hearing<span class=\"dot\">.<\/span><\/h2>\n<p>Who assists you from day one matters.<\/p>\n<p><a class=\"cta\" style=\"color:#fff!important\" href=\"https:\/\/wa.me\/40748149840?text=Bun%C4%83%20ziua%2C%20a%C8%99%20dori%20o%20consulta%C8%9Bie.\" target=\"_blank\" rel=\"noopener\">Message us on WhatsApp \u2192<\/a><\/section>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Practice area \u00b7 tax evasion and economic crime Tax evasion lawyer. Tax evasion is the offence set out in art. 9 of Law no. 241\/2005: hiding the taxable source, leaving operations or revenue out of the accounts, recording expenses with no real operation behind them, destroying accounting records, keeping double books. It  [&#8230;]<\/p>\n","protected":false},"author":8,"featured_media":0,"parent":4252,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"100-width.php","meta":{"_acf_changed":false,"_yoast_wpseo_title":"","_yoast_wpseo_metadesc":"Avocat evaziune fiscal\u0103: ap\u0103rare \u00een dosare de evaziune \u0219i infrac\u021biuni fiscale, al\u0103turi de exper\u021bi contabili. ZIC Legal, Cluj-Napoca.","footnotes":""},"class_list":["post-4341","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Avocat evaziune fiscal\u0103 | ZIC Legal<\/title>\n<meta name=\"description\" content=\"Avocat evaziune fiscal\u0103: ap\u0103rare \u00een dosare de evaziune \u0219i infrac\u021biuni fiscale, al\u0103turi de exper\u021bi contabili. 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