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{\shp {\*\shpinst\shpleft1411\shptop4130\shpright11730\shpbottom4430\shpfhdr0\sh
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{\shp {\*\shpinst\shpleft1411\shptop4430\shpright11730\shpbottom4728\shpfhdr0\sh
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{\shp {\*\shpinst\shpleft1411\shptop4728\shpright11730\shpbottom5029\shpfhdr0\sh
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{\shp {\*\shpinst\shpleft1411\shptop5029\shpright11730\shpbottom5326\shpfhdr0\sh
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{\shp {\*\shpinst\shpleft1411\shptop5326\shpright11730\shpbottom5626\shpfhdr0\sh
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{\shp {\*\shpinst\shpleft1411\shptop5626\shpright11730\shpbottom5926\shpfhdr0\sh
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{\shp {\*\shpinst\shpleft1411\shptop5926\shpright11730\shpbottom6224\shpfhdr0\sh
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{\shp {\*\shpinst\shpleft1411\shptop6224\shpright11730\shpbottom6524\shpfhdr0\sh
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{\shp {\*\shpinst\shpleft1411\shptop6524\shpright11730\shpbottom6821\shpfhdr0\sh
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\sp{\sn pVerticies}{\sv 8;4;(0,297);(10319,297);(10319,0);(0,0)}}

{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
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{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g3}{\bkmkend Pg3}\par\pard\ql \li5677\sb0\sl-276\slmult0 \par\pard\ql\li5677\sb0
\sl-276\slmult0 \par\pard\ql\li5677\sb0\sl-276\slmult0 \par\pard\ql\li5677\sb0\s
l-276\slmult0 \par\pard\ql\li5677\sb0\sl-276\slmult0 \par\pard\ql\li5677\sb0\sl276\slmult0 \par\pard\ql\li5677\sb96\sl-276\slmult0 \up0 \expndtw-3\charscalex10
0 \ul0\nosupersub\cf3\f4\fs24 CUPRINS \par\pard\ql \li1440\sb0\sl-276\slmult0 \p
ar\pard\ql\li1440\sb0\sl-276\slmult0 \par\pard\ql\li1440\sb12\sl-276\slmult0 \up
0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs24 ABREVIERI \par\pard\ql \l
i1440\sb44\sl-276\slmult0 \up0 \expndtw-3\charscalex100 INTRODUCERE \par\pard\ql
\li1440\sb0\sl-276\slmult0 \par\pard\ql\li1440\sb88\sl-276\slmult0 \up0 \expndt
w-3\charscalex100 CAPITOLUL I \par\pard\ql \li1440\sb44\sl-276\slmult0 \up0 \exp
ndtw-3\charscalex100 CONSIDERA\u354?II PRIVIND EVAZIUNEA FISCAL\u258? \u350?I SP
\u258?LAREA BANILOR \par\pard\ql \li1440\sb0\sl-276\slmult0 \par\pard\ql\li1440\
sb68\sl-276\slmult0 \up0 \expndtw-5\charscalex100 I. CONCEPTUL DE FISCALITATE \p
ar\pard\ql \li1440\sb44\sl-276\slmult0 \up0 \expndtw-3\charscalex100 1.1. Necesi
tatea fiscalit\u259?\u355?ii \par\pard\ql \li1440\sb144\sl-276\slmult0 \up0 \exp
ndtw-3\charscalex100 1.2. Organele reprezentative ale autorit\u259?\u355?ii fisc
ale. \par\pard\ql \li1440\sb144\sl-276\slmult0 \up0 \expndtw-5\charscalex100 1.3
. Parteneriatul dintre autoritatea fiscal\u259? \u351?i contribuabili \par\pard\
ql \li1440\sb144\sl-276\slmult0 \up0 \expndtw-3\charscalex100 I.I. FRAUDA \u350?
I EVAZIUNEA FISCAL\u258? \par\pard\ql \li1440\sb24\sl-276\slmult0 \up0 \expndtw3\charscalex100 2.1. Delimitarea conceptelor de fraud\u259? \u351?i evaziune fis
cal\u259? \par\pard\ql \li1440\sb144\sl-276\slmult0 \up0 \expndtw-3\charscalex10
0 2.2. Sanc\u355?ionarea fraudei \u351?i evaziunii fiscale n Romnia \par\pard\ql \
li1440\sb144\sl-276\slmult0 \up0 \expndtw-2\charscalex100 2.3. Conexiunile dintr
e evaziunea fiscal\u259?, sp\u259?larea banilor \u351?i crima organizat\u259? \p
ar\pard\ql \li1440\sb144\sl-276\slmult0 \up0 \expndtw-3\charscalex100 III.FORME
DE MATERIALIZARE A EVAZIUNII FISCALE \u350?I FRAUDEI FISCALE \par\pard\ql \li144
0\sb44\sl-276\slmult0 \up0 \expndtw-3\charscalex100 3.1. Mijloace de evaziune fi
scal\u259? licit\u259? \par\pard\ql \li1440\ri3893\sb26\sl-420\slmult0 \up0 \exp
ndtw-5\charscalex100 3.2. Mijloace de fraud\u259? fiscal\u259? \line \up0 \expnd
tw-5\charscalex100 IV. SP\u258?LAREA BANILOR \par\pard\ql \li1440\sb19\sl-276\sl
mult0 \up0 \expndtw-3\charscalex100 4.1. Considera\u355?ii generale privind sp\u
259?larea banilor \par\pard\ql \li1440\sb124\sl-276\slmult0 \up0 \expndtw-2\char
scalex100 4.2. Sp\u259?larea banilor n cadrul criminalit\u259?\u355?ii globale \u
351?i evolu\u355?ia cadrului legal \par\pard\ql \li1440\sb144\sl-276\slmult0 \u
p0 \expndtw-5\charscalex100 4.3. Etapele procesului de sp\u259?lare a banilor \p
ar\pard\ql \li1440\sb144\sl-276\slmult0 \up0 \expndtw-3\charscalex100 4.3.1. Pla
sarea \par\pard\ql \li1440\sb144\sl-276\slmult0 \up0 \expndtw-5\charscalex100 4.
3.2. Stratificarea \par\pard\ql \li1440\sb144\sl-276\slmult0 \up0 \expndtw-3\cha
rscalex100 4.3.3. Integrarea \par\pard\sect\sectd\fs24\paperw12240\paperh15840\p
ard\sb0\sl-240{\bkmkstart Pg4}{\bkmkend Pg4}\par\pard\ql \li1440\sb0\sl-276\slmu
lt0 \par\pard\ql\li1440\sb0\sl-276\slmult0 \par\pard\ql\li1440\sb0\sl-276\slmult
0 \par\pard\ql\li1440\sb0\sl-276\slmult0 \par\pard\ql\li1440\sb108\sl-276\slmult
0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs24 CAPITOLUL II \par\pa
rd\qj \li1440\ri2160\sb25\sl-300\slmult0 \up0 \expndtw-3\charscalex100 EVAZIUNEA
FISCAL\u258? \u350?I SP\u258?LAREA BANILOR N CONTEXTUL ASIGUR\u258?RII \up0 \exp
ndtw-3\charscalex100 SECURIT\u258?\u354?II INTERNE A UNIUNII EUROPENE \par\pard\
qj \li1440\sb0\sl-320\slmult0 \par\pard\qj\li1440\ri1592\sb4\sl-320\slmult0 \up0
\expndtw-5\charscalex100 I. COMBATEREA EVAZIUNII FISCALE \u350?I A SP\u258?LARI
I BANILOR -OBIECTIVE ALE \up0 \expndtw-5\charscalex100 STRATEGIEI DE SECURITATE
INTERN\u258? A UNIUNII EUROPENE \par\pard\ql \li1440\sb37\sl-276\slmult0 \up0 \
expndtw-2\charscalex100 1.1. Aspecte generale privind Strategia de securitate in
tern\u259? a Uniunii Europene \par\pard\ql \li1440\sb144\sl-276\slmult0 \up0 \ex

pndtw-4\charscalex100 1.2. Securitatea intern\u259? a Uniunii Europene n contextu

l crizei economico-financiare \par\pard\qj \li1440\ri1592\sb125\sl-300\slmult0 \
up0 \expndtw-5\charscalex100 II.POLITICI DE PREVENIRE \u350?I COMBATERE A EVAZIU
NII FISCALE N STATELE \up0 \expndtw-5\charscalex100 MEMBRE ALE UNIUNII EUROPENE \
par\pard\ql \li1440\sb40\sl-276\slmult0 \up0 \expndtw-3\charscalex100 2.1. Aspec
te generale \par\pard\ql \li1440\sb144\sl-276\slmult0 \up0 \expndtw-2\charscalex
100 2.2. Sanc\u355?ionarea faptelor de evaziune fiscal\u259? n unele state membre
ale Uniunii Europene \par\pard\qj \li1440\ri1848\sb108\sl-320\slmult0 \up0 \ex
pndtw-2\charscalex100 2.3. Aprecieri privind politica de prevenire \u351?i comba
tere a evaziunii fiscale n unele state \up0 \expndtw-3\charscalex100 membre ale
Uniunii Europene \par\pard\ql \li1440\sb137\sl-276\slmult0 \up0 \expndtw-3\chars
calex100 2.3.1. Fran\u355?a \par\pard\ql \li1440\sb144\sl-276\slmult0 \up0 \expn
dtw-5\charscalex100 2.3.2. Anglia \par\pard\ql \li1440\sb124\sl-276\slmult0 \up0
\expndtw-5\charscalex100 2.3.3. Finlanda \par\pard\ql \li1440\sb144\sl-276\slmu
lt0 \up0 \expndtw-3\charscalex100 2.3.4. Spania \par\pard\ql \li1440\sb144\sl-27
6\slmult0 \up0 \expndtw-5\charscalex100 2.3.5. Belgia \par\pard\ql \li1440\sb144
\sl-276\slmult0 \up0 \expndtw-5\charscalex100 2.3.6. Portugalia \par\pard\ql \li
1440\sb144\sl-276\slmult0 \up0 \expndtw-5\charscalex100 2.3.7. Germania \par\par
d\ql \li1440\sb144\sl-276\slmult0 \up0 \expndtw-3\charscalex100 2.3.8. Luxemburg
\par\pard\ql \li1440\sb144\sl-276\slmult0 \up0 \expndtw-5\charscalex100 2.3.9.
Bulgaria \par\pard\qj \li1440\ri1259\sb108\sl-320\slmult0 \up0 \expndtw-3\charsc
alex100 III. PREVENIREA \u350?I COMBATEREA SP\u258?L\u258?RII BANILOR N UNELE STA
TE MEMBRE \up0 \expndtw-3\charscalex100 ALE UNIUNII EUROPENE \par\pard\ql \li144
0\sb17\sl-276\slmult0 \up0 \expndtw-3\charscalex100 3.1. Fran\u355?a \par\pard\q
l \li1440\sb144\sl-276\slmult0 \up0 \expndtw-5\charscalex100 3.2. Germania \par\
pard\ql \li1440\sb144\sl-276\slmult0 \up0 \expndtw-3\charscalex100 3.3. Italia \
par\pard\ql \li1440\sb144\sl-276\slmult0 \up0 \expndtw-3\charscalex100 3.4. Span
ia \par\pard\ql \li1440\sb144\sl-276\slmult0 \up0 \expndtw-3\charscalex100 IV. C
ORPORA\u354?IILE MULTINA\u354?IONALE \par\pard\ql \li1440\sb44\sl-276\slmult0 \u
p0 \expndtw-4\charscalex100 4. 1. Corpora\u355?iile multina\u355?ionale - princi
palul vector al globaliz\u259?rii \par\pard\ql \li1440\sb144\sl-276\slmult0 \up0
\expndtw-5\charscalex100 4.1.1. Definirea corpora\u355?iilor transna\u355?ional
e \par\pard\ql \li1440\sb124\sl-276\slmult0 \up0 \expndtw-3\charscalex100 4.1.2.
Evolu\u355?ia istoric\u259? a companiilor multina\u355?ionale \par\pard\ql \li1
440\sb144\sl-276\slmult0 \up0 \expndtw-2\charscalex100 4.2. Tipuri de activit\u2
59?\u355?i ale corpora\u355?iilor multina\u355?ionale \u351?i motiva\u355?ia ace
stora \par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmksta
rt Pg5}{\bkmkend Pg5}\par\pard\ql \li1440\sb0\sl-276\slmult0 \par\pard\ql\li1440
\sb0\sl-276\slmult0 \par\pard\ql\li1440\sb0\sl-276\slmult0 \par\pard\ql\li1440\s
b0\sl-276\slmult0 \par\pard\ql\li1440\sb108\sl-276\slmult0 \up0 \expndtw-5\chars
calex100 \ul0\nosupersub\cf4\f5\fs24 4.3. Motiva\u355?ia companiilor multina\u35
5?ionale \par\pard\ql \li1440\sb0\sl-276\slmult0 \par\pard\ql\li1440\sb0\sl-276\
slmult0 \par\pard\ql\li1440\sb212\sl-276\slmult0 \up0 \expndtw-3\charscalex100 C
APITOLUL III \par\pard\ql \li1440\sb44\sl-276\slmult0 \up0 \expndtw-3\charscalex
100 INSTRUMENTELE COMUNE ALE EVAZIUNII FISCALE \u350?I SP\u258?L\u258?RII BANIL
OR \par\pard\ql \li1440\sb0\sl-276\slmult0 \par\pard\ql\li1440\sb88\sl-276\slmul
t0 \up0 \expndtw-3\charscalex100 I. FIRMELE FANTOM\u258? \par\pard\ql \li1440\sb
44\sl-276\slmult0 \up0 \expndtw-3\charscalex100 3.1. Constituirea \u351?i func\u
355?ionarea firmelor fantom\u259? \par\pard\ql \li1440\sb124\sl-276\slmult0 \up0
\expndtw-3\charscalex100 3.2. Condi\u355?iile care fac posibil\u259? func\u355?
ionarea firmelor fantom\u259? \par\pard\ql \li1440\sb144\sl-276\slmult0 \up0 \ex
pndtw-5\charscalex100 3.3. Consecin\u355?ele func\u355?ion\u259?rii firmelor fan
tom\u259? \par\pard\ql \li1440\sb144\sl-276\slmult0 \up0 \expndtw-2\charscalex10
0 3.4. Contracararea fenomenului func\u355?ion\u259?rii \u351?i folosirii firmel
or fantom\u259? \par\pard\qj \li1440\ri1321\sb108\sl-320\slmult0 \up0 \expndtw-2
\charscalex100 3.5. Aprecieri privind cadrul de reglementare \u351?i cadrul inst
itu\u355?ional dup\u259? intrarea n vigoare a \up0 \expndtw-3\charscalex100 Codul
ui fiscal \u351?i a Codului de procedur\u259? fiscal\u259? \par\pard\ql \li1440\
sb137\sl-276\slmult0 \up0 \expndtw-3\charscalex100 II. PARADISURILE FISCALE \u35
0?I STATELE VIRTUALE \par\pard\ql \li1440\sb44\sl-276\slmult0 \up0 \expndtw-5\ch

arscalex100 2.1. Paradisurile fiscale \par\pard\ql \li1440\sb144\sl-276\slmult0

\up0 \expndtw-5\charscalex100 2.1.1. Caracteristicile paradisurilor fiscale \par
\pard\ql \li1440\sb124\sl-276\slmult0 \up0 \expndtw-2\charscalex100 2.1.2. Utili
zarea paradisurilor fiscale pentru practicarea evaziunii fiscale \u8222?legale\u
8221? \par\pard\ql \li1440\sb144\sl-276\slmult0 \up0 \expndtw-5\charscalex100 2.
1.3. Principalele teritorii considerate paradisuri fiscale \par\pard\ql \li1440\
sb144\sl-276\slmult0 \up0 \expndtw-3\charscalex100 2.2. Statele virtuale \par\pa
rd\ql \li1440\sb144\sl-276\slmult0 \up0 \expndtw-5\charscalex100 III. COMPANIILE
OFFSHORE \par\pard\ql \li1440\sb44\sl-276\slmult0 \up0 \expndtw-3\charscalex100
3.1. Tipuri de companii offshore: \par\pard\qj \li1440\ri3561\sb26\sl-420\slmul
t0 \up0 \expndtw-2\charscalex100 3.2. Impactul legisla\u355?iei romne\u351?ti asu
pra profiturilor firmelor offshore \up0 \expndtw-5\charscalex100 CAPITOLUL IV \p
ar\pard\ql \li1440\sb19\sl-276\slmult0 \up0 \expndtw-3\charscalex100 TIPOLOGII \
u350?I METODE DE EVAZIUNE FISCAL\u258? \u350?I SP\u258?LARE A BANILOR \par\pard\
qj \li1440\ri1412\sb308\sl-320\slmult0 \up0 \expndtw-5\charscalex100 I.EVAZIUNEA
FISCAL\u258? N CONDI\u354?IILE TRANZAC\u354?IILOR INTRACOMUNITARE CU \up0 \expnd
tw-5\charscalex100 M\u258?RFURI \par\pard\ql \li1440\sb37\sl-276\slmult0 \up0 \e
xpndtw-4\charscalex100 1.1. Evaziunea fiscal\u259? privind TVA-ul \u351?i impli
ca\u355?iile ei la nivelul Uniunii Europene \par\pard\ql \li1440\sb144\sl-276\sl
mult0 \up0 \expndtw-4\charscalex100 1.2. Incriminarea actual\u259? a fraudei pri
vind T.V.A n legisla\u355?ia din Romnia. \par\pard\ql \li1440\sb44\sl-276\slmult0
\up0 \expndtw-3\charscalex100 II. TIPOLOGII SI METODE DE COMITERE A EVAZIUNII FI
SCALE PRIVIND T.V.A. \par\pard\qj \li1440\ri2432\sb8\sl-320\slmult0 \up0 \expndt
w-4\charscalex100 2.1. Forme de manifestare a evaziunii fiscale privind T.V.A. c
u ocazia tranzac\u355?iilor \up0 \expndtw-5\charscalex100 intracomunitare de m\u
259?rfuri \par\pard\ql \li1440\sb117\sl-276\slmult0 \up0 \expndtw-3\charscalex10
0 2.2. Frauda de tip carusel \par\pard\qj \li1440\ri4390\sb26\sl-420\slmult0 \up
0 \expndtw-3\charscalex100 2.3. Jurispruden\u355?\u259? n Romnia \u351?i la nivelu
l Uniunii Europene \line \up0 \expndtw-5\charscalex100 III.TIPOLOGII \u350?I MET
ODE DE DE SP\u258?LARE A BANILOR \par\pard\sect\sectd\fs24\paperw12240\paperh158
40\pard\sb0\sl-240{\bkmkstart Pg6}{\bkmkend Pg6}\par\pard\ql \li1440\sb0\sl-276\
slmult0 \par\pard\ql\li1440\sb0\sl-276\slmult0 \par\pard\ql\li1440\sb0\sl-276\sl
mult0 \par\pard\ql\li1440\sb0\sl-276\slmult0 \par\pard\ql\li1440\sb108\sl-276\sl
mult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs24 3.1.Tipologii \u
351?i metode de sp\u259?lare a banilor la nivel comunitar \par\pard\ql \li1440\s
b124\sl-276\slmult0 \up0 \expndtw-2\charscalex100 3.2. Tipologii \u351?i metode
de sp\u259?lare a banilor constatate n practica judiciar\u259? a DIICOT \par\pard
\ql \li1440\sb0\sl-276\slmult0 \par\pard\ql\li1440\sb188\sl-276\slmult0 \up0 \ex
pndtw-5\charscalex100 CAPITOLUL V \par\pard\qj \li1440\ri1566\sb8\sl-320\slmult0
\up0 \expndtw-3\charscalex100 MANAGEMENTUL INVESTIG\u258?RII INFRAC\u354?IUNILO
R DE EVAZIUNE FISCAL\u258? \u350?I \up0 \expndtw-3\charscalex100 SP\u258?LARE
A BANILOR N SPA\u354?IUL COMUNITAR \par\pard\ql \li1440\sb0\sl-276\slmult0 \par\p
ard\ql\li1440\sb81\sl-276\slmult0 \up0 \expndtw-5\charscalex100 I. SPECIFICUL MA
NAGEMENTULUI INVESTIG\u258?RII SI CERCET\u258?RII FRAUDEI \par\pard\qj \li1440\r
i1353\sb25\sl-300\slmult0 \up0 \expndtw-3\charscalex100 FISCALE PRIVIND T.V.A N
DOMENIUL TRANZAC\u354?IILOR INTRACOMUNITARE CU \up0 \expndtw-5\charscalex100 M\u
258?RFURI \par\pard\ql \li1440\sb40\sl-276\slmult0 \up0 \expndtw-3\charscalex100
1.1.Considera\u355?ii generale \par\pard\qj \li1440\ri1927\sb108\sl-320\slmult0
\up0 \expndtw-2\charscalex100 1.2. Specificul managementului investig\u259?rii
si cercet\u259?rii fraudei fiscale privind T.V.A n \up0 \expndtw-3\charscalex100
domeniul tranzac\u355?iilor intracomunitare cu m\u259?rfuri \par\pard\ql \li1440
\sb137\sl-276\slmult0 \up0 \expndtw-2\charscalex100 1.3. Rolul controlului fisca
l \u351?i al inspec\u355?iei fiscal n combaterea fraudei fiscale privind T.V.A \p
ar\pard\ql \li1440\sb144\sl-276\slmult0 \up0 \expndtw-2\charscalex100 1.4. Speci
ficul activit\u259?\u355?ilor procedurale si cercetarea judiciar\u259? a fraudei
fiscale privind T.V.A \par\pard\ql \li1440\sb144\sl-276\slmult0 \up0 \expndtw2\charscalex100 1.4.1. Competen\u355?a cercet\u259?rii \u351?i activit\u259?\u35
5?ile procedurale n cazul fraudei fiscale cu TVA \par\pard\ql \li1440\sb124\sl-27
6\slmult0 \up0 \expndtw-2\charscalex100 1.4.2. Cooperarea inter-institu\u355?ion
al\u259? a organelor administrative \u351?i judiciare \par\pard\qj \li1440\ri153

9\sb108\sl-320\slmult0 \up0 \expndtw-3\charscalex100 II. ACTIVIT\u258?\u354?I IN

VESTIGATIVE SPECIFICE COMBATERII INFRAC\u354?IUNILOR DE \up0 \expndtw-3\charsca
lex100 EVAZIUNE FISCAL\u258? \u350?I SP\u258?LARE A BANILOR \par\pard\ql \li144
0\sb37\sl-276\slmult0 \up0 \expndtw-2\charscalex100 2.1. Culegerea de informa\u3
55?ii, analiza \u351?i valorificarea acestora, investigarea nscrisurilor \par\par
d\qj \li1440\ri2342\sb108\sl-320\slmult0 \up0 \expndtw-2\charscalex100 2.2. Acce
sarea sistemelor informatice, punerea sub supraveghere, interceptarea sau \up0 \
expndtw-5\charscalex100 nregistrarea comunica\u355?iilor \par\pard\ql \li1440\sb1
37\sl-276\slmult0 \up0 \expndtw-2\charscalex100 2.3. Activit\u259?\u355?ile de i
nforma\u355?ii \u351?i investiga\u355?ii desf\u259?\u351?urate de investigatorul
sub acoperire \par\pard\ql \li1440\sb144\sl-276\slmult0 \up0 \expndtw-3\charsca
lex100 2.4. Folosirea martorului protejat \u351?i a investigatorului specializat
\par\pard\ql \li1440\sb124\sl-276\slmult0 \up0 \expndtw-2\charscalex100 2.5. Co
ntrolul financiar-fiscal \u351?i supravegherea conturilor bancare \u351?i/sau as
imilate acestora \par\pard\ql \li1440\sb144\sl-276\slmult0 \up0 \expndtw-3\chars
calex100 2.6. Livrarea supravegheat\u259? a sumelor de bani \par\pard\ql \li1440
\sb0\sl-276\slmult0 \par\pard\ql\li1440\sb188\sl-276\slmult0 \up0 \expndtw-3\cha
rscalex100 CAPITOLUL VI \par\pard\qj \li1440\ri1165\sb8\sl-320\slmult0 \up0 \exp
ndtw-3\charscalex100 ASPECTE CRIMINOLOGICE PRIVIND EVAZIUNEA FISCAL\u258? \u350
?I SP\u258?LAREA BANILOR \up0 \expndtw-3\charscalex100 N SPA\u354?IUL COMUNITAR \
par\pard\qj \li1440\ri1265\sb320\sl-320\slmult0 \up0 \expndtw-4\charscalex100 I.
ECONOMIA SUBTERAN\u258? - ECONOMIA INFORMAL\u258? - FORM\u258? DE MANIFESTARE \
up0 \expndtw-4\charscalex100 A EVAZIUNII FISCALE \u350?I A SP\u258?L\u258?RII BA
NILOR \par\pard\ql \li1440\sb17\sl-276\slmult0 \up0 \expndtw-4\charscalex100 1.1
. Factorii care influen\u355?eaz\u259? existen\u355?a \u351?i dezvoltarea econom
iei subterane \par\pard\ql \li1440\sb144\sl-276\slmult0 \up0 \expndtw-5\charscal
ex100 1.2. Metodele de estimare a nivelului economiei subterane \par\pard\sect\s
ectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart Pg7}{\bkmkend Pg7}\
par\pard\ql \li1440\sb0\sl-276\slmult0 \par\pard\ql\li1440\sb0\sl-276\slmult0 \p
ar\pard\ql\li1440\sb0\sl-276\slmult0 \par\pard\ql\li1440\sb0\sl-276\slmult0 \par
\pard\ql\li1440\sb108\sl-276\slmult0 \up0 \expndtw-5\charscalex100 \ul0\nosupers
ub\cf4\f5\fs24 1.3. Activit\u259?\u355?ile interzise prin lege \par\pard\ql \li1
440\sb124\sl-276\slmult0 \up0 \expndtw-4\charscalex100 1.4. Activit\u259?\u355?i
le permise de lege, dar nedeclarate la administra\u355?ia fiscal\u259? \par\pard
\ql \li1440\sb144\sl-276\slmult0 \up0 \expndtw-3\charscalex100 II. ETIOLOGIA FEN
OMENELOR DE EVAZIUNE FISCAL\u258? \u350?I SP\u258?LARE A BANILOR \par\pard\ql \
li1440\sb44\sl-276\slmult0 \up0 \expndtw-3\charscalex100 2.l. Incoeren\u355?a \u
351?i instabilitatea cadrului legislativ \par\pard\ql \li1440\sb144\sl-276\slmul
t0 \up0 \expndtw-4\charscalex100 2.2. Presiunea fiscal\u259? - cauz\u259? esen\u
355?ial\u259? a evaziunii fiscale \par\pard\qj \li1440\ri2126\sb108\sl-320\slmu
lt0 \up0 \expndtw-3\charscalex100 III. PERSONALITATEA INFRACTORULUI SPECIALIZAT N
OPERA\u354?IUNI DE \up0 \expndtw-3\charscalex100 EVAZIUNE FISCAL\u258? \u350?I
SP\u258?LARE A BANILOR \par\pard\ql \li1440\sb0\sl-276\slmult0 \par\pard\ql\li1
440\sb81\sl-276\slmult0 \up0 \expndtw-3\charscalex100 CAPITOLUL VII \par\pard\ql
\li1440\sb44\sl-276\slmult0 \up0 \expndtw-3\charscalex100 MANAGEMENTUL INSTITU\
u354?IONAL \u350?I ORGANIZA\u354?IONAL AL PREVENIRII \u350?I \par\pard\ql \li144
0\sb24\sl-276\slmult0 \up0 \expndtw-3\charscalex100 COMBATERII SP\u258?L\u258?RI
I BANILOR \u350?I EVAZIUNII FISCALE N SPA\u354?IUL COMUNITAR \par\pard\qj \li1440
\ri1173\sb8\sl-320\slmult0 \up0 \expndtw-3\charscalex100 I. ORGANIZA\u354?II \u3
50?I ORGANISME INTERNA\u354?IONALE CU PREOCUP\u258?RI N DOMENIUL \up0 \expndtw-3\
charscalex100 PREVENIRII \u350?I COMBATERII SP\u258?L\u258?RII BANILOR \u350?I E
VAZIUNII FISCALE \par\pard\ql \li1440\sb37\sl-276\slmult0 \up0 \expndtw-5\charsc
alex100 1.1. Organiza\u355?ia Na\u355?iunilor Unite \par\pard\ql \li1440\sb144\s
l-276\slmult0 \up0 \expndtw-5\charscalex100 1.2. Consiliului Europei \u351?i Com
isia European\u259? \par\pard\ql \li1440\sb144\sl-276\slmult0 \up0 \expndtw-3\ch
arscalex100 1.3. Grupul de Ac\u355?iune Financiar\u259? Interna\u355?ional\u259?
(GAFI/FATF) \par\pard\ql \li1440\sb124\sl-276\slmult0 \up0 \expndtw-5\charscale
x100 1.4. Grupul EGMONT \par\pard\ql \li1440\sb144\sl-276\slmult0 \up0 \expndtw5\charscalex100 1.5. FIU.NET \par\pard\ql \li1440\sb144\sl-276\slmult0 \up0 \exp
ndtw-5\charscalex100 1.6. Fondul Monetar International \par\pard\ql \li1440\sb14

4\sl-276\slmult0 \up0 \expndtw-3\charscalex100 1.7. EUROPOL \par\pard\qj \li1440

\ri1998\sb108\sl-320\slmult0 \up0 \expndtw-3\charscalex100 1.8. Organiza\u355?ia
Interna\u355?ional\u259? de Poli\u355?ie Criminal\u259? (O.I.P.C.) -INTERPOL \u
351?i Centrul \up0 \expndtw-4\charscalex100 Regional SECI de Combatere a Infrac\
u355?ionalit\u259?\u355?ii Transfrontraliere \par\pard\qj \li1440\ri1773\sb100\s
l-320\slmult0 \up0 \expndtw-3\charscalex100 II. ORGANIZA\u354?II \u350?I ORGANIS
ME NA\u354?IONALE CU ATRIBU\u354?IUNI N DOMENIUL \up0 \expndtw-3\charscalex100 PR
EVENIRII \u350?I COMBATERII EVAZIUNII FISCALE \u350?I SP\u258?L\u258?RII BANILOR
\par\pard\qj \li1440\ri1625\sb17\sl-300\slmult0 \up0 \expndtw-4\charscalex100 2
.1. Oficiul Na\u355?ional de Prevenire \u351?i Combatere a Sp\u259?l\u259?rii Ba
nilor - Unitatea de Informa\u355?ii \up0 \expndtw-5\charscalex100 Financiare a R
omniei \par\pard\ql \li1440\sb140\sl-276\slmult0 \up0 \expndtw-3\charscalex100 2.
2. Institu\u355?ii cu rol investigativ \u351?i de cercetare penal\u259? \par\par
d\ql \li1440\sb144\sl-276\slmult0 \up0 \expndtw-2\charscalex100 2.2.1. Direc\u35
5?ia de Investigare a Infrac\u355?iunilor de Criminalitate Organizat\u259? \u351
?i Terorism \par\pard\ql \li1440\sb144\sl-276\slmult0 \up0 \expndtw-3\charscalex
100 2.2.2. Inspectoratul General al Poli\u355?iei Romne \par\pard\ql \li1440\sb14
4\sl-276\slmult0 \up0 \expndtw-5\charscalex100 2.2.3.Inspectoratul General al Po
li\u355?iei de Frontier\u259? \par\pard\qj \li1440\ri5700\sb26\sl-420\slmult0 \u
p0 \expndtw-3\charscalex100 2.2.4. Agen\u355?iei Na\u355?ionale de Administrare
Fiscal\u259? \up0 \expndtw-3\charscalex100 CAPITOLUL VIII \par\pard\qj \li1440\r
i1273\sb0\sl-300\slmult0 \up0 \expndtw-3\charscalex100 CONCLUZII \u350?I PROPUNE
RI PRIVIND EVAZIUNEA FISCAL\u258? \u350?I SP\u258?LAREA BANILOR \up0 \expndtw-3\
charscalex100 N SPA\u354?IUL COMUNITAR \par\pard\sect\sectd\fs24\paperw12240\pape
rh15840\pard\sb0\sl-240{\bkmkstart Pg8}{\bkmkend Pg8}\par\pard\qj \li1440\sb0\sl
-320\slmult0 \par\pard\qj\li1440\sb0\sl-320\slmult0 \par\pard\qj\li1440\sb0\sl-3
20\slmult0 \par\pard\qj\li1440\ri1743\sb216\sl-320\slmult0 \up0 \expndtw-5\chars
calex100 \ul0\nosupersub\cf4\f5\fs24 I. RISCURI \u350?I VULNERABILIT\u258?\u354?
I PRIVIND EVAZIUNEA FISCALA \u350?I SP\u258?LAREA \up0 \expndtw-5\charscalex100
BANILOR \par\pard\qj \li1440\ri1279\sb0\sl-320\slmult0 \up0 \expndtw-3\charscale
x100 II. CONCLUZII \u350?I PROPUNERI PRIVIND PREVENIREA \u350?I COMBATEREA EVAZI
UNII \up0 \expndtw-3\charscalex100 FISCALE \par\pard\ql \li1440\sb17\sl-276\slmu
lt0 \up0 \expndtw-3\charscalex100 2.1. Abordarea juridic\u259? \u351?i social\u2
59? a evaziunii fiscale \par\pard\ql \li1440\sb144\sl-276\slmult0 \up0 \expndtw5\charscalex100 2.2. Schimb\u259?ri n abordarea problematicilor administrativ-fis
cale \par\pard\ql \li1440\sb144\sl-276\slmult0 \up0 \expndtw-2\charscalex100 2.3
. Combaterea fraudelor fiscale privind T.V.A la tranzac\u355?iile intracomunitar
e cu m\u259?rfuri \par\pard\ql \li1440\sb144\sl-276\slmult0 \up0 \expndtw-2\char
scalex100 2.4. Propuneri de constituire a unei structuri specializate de analiz\
u259? a informa\u355?iilor n cadrul \par\pard\ql \li1440\sb44\sl-276\slmult0 \up0
\expndtw-5\charscalex100 A.N.A.F. \par\pard\qj \li1440\ri1346\sb125\sl-300\slmu
lt0 \up0 \expndtw-3\charscalex100 III. CONCLUZII \u350?I PROPUNERI PRIVIND PREVE
NIREA \u350?I COMBATEREA SP\u258?L\u258?RII \up0 \expndtw-3\charscalex100 BANILO
R \par\pard\ql \li1440\sb40\sl-276\slmult0 \up0 \expndtw-5\charscalex100 3.1.Sp\
u259?larea banilor- manifestare a criminalit\u259?\u355?ii organizate \par\pard\
ql \li1440\sb144\sl-276\slmult0 \up0 \expndtw-2\charscalex100 3.2. Sistemul inve
stigativ \u351?i de cooperare pentru pevenirea \u351?i combaterea sp\u259?l\u
259?rii banilor \par\pard\ql \li1440\sb144\sl-276\slmult0 \up0 \expndtw-4\charsc
alex100 3.3. Managementul strategic si opera\u355?ional al investig\u259?rii inf
rac\u355?iunii de sp\u259?lare a banilor \par\pard\ql \li1440\sb144\sl-276\slmul
t0 \up0 \expndtw-5\charscalex100 3.4. Abordarea criminologic\u259? a fenomenului
de sp\u259?lare a banilor \par\pard\ql \li1440\sb144\sl-276\slmult0 \up0 \expnd
tw-5\charscalex100 BIBLIOGRAFIE \par\pard\sect\sectd\fs24\paperw12240\paperh1584
0\pard\sb0\sl-240{\bkmkstart Pg9}{\bkmkend Pg9}\par\pard\ql \li6070\sb0\sl-276\s
lmult0 \par\pard\ql\li6070\sb0\sl-276\slmult0 \par\pard\ql\li6070\sb0\sl-276\slm
ult0 \par\pard\ql\li6070\sb0\sl-276\slmult0 \par\pard\ql\li6070\sb108\sl-276\slm
ult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf3\f4\fs24 ABREVIERI \par\pa
rd\qj \li1800\ri5253\sb0\sl-280\slmult0 \up0 \expndtw-4\charscalex100 \ul0\nosup
ersub\cf6\f7\fs24 ANAF - Agen\u355?ia Na\u355?ional\u259? de Administrare Fiscal
\u259? \up0 \expndtw-4\charscalex100 ANC- Agen\u355?ia Na\u355?ional\u259? de Co

ntrol \par\pard\ql \li1800\sb1\sl-257\slmult0 \up0 \expndtw-5\charscalex100 ANI

- Agen\u355?ia Na\u355?ional\u259? de Integritate \par\pard\ql \li1800\sb8\sl276\slmult0 \up0 \expndtw-3\charscalex100 ANFP- Agen\u355?ia Na\u355?ional\u259?
a Func\u355?ionarilor Publici \par\pard\ql \li1800\sb1\sl-256\slmult0 \up0 \exp
ndtw-2\charscalex100 ANRMAP - Autorit\u259?\u355?ea Na\u355?ionala pentru Regl
ementarea \u351?i Monitorizarea Achizi\u355?iilor Publice \par\pard\li1800\sb20\
sl-276\slmult0\fi0\tx2880 \up0 \expndtw-3\charscalex100 ASG\tab \up0 \expndtw-3\
charscalex100 - Agen\u355?ia pentru Strategii Guvernamentale\par\pard\qj \li1800
\ri4538\sb0\sl-280\slmult0 \up0 \expndtw-3\charscalex100 AVAB- Autoritatea pentr
u Valorificarea Activelor Bancare \up0 \expndtw-3\charscalex100 AVAS- Autoritate
a pentru Valorificarea Activelor Statului \up0 \expndtw-3\charscalex100 Art. - a
rticol \par\pard\qj \li1800\ri4545\sb0\sl-280\slmult0 \up0 \expndtw-4\charscalex
100 ASSI - Agen\u355?ia pentru Serviciile Societ\u259?\u355?ii Informa\u355?io
nale \up0 \expndtw-4\charscalex100 CEE - Comunitatea Economic\u259? European\u25
9? \par\pard\ql \li1800\sb1\sl-243\slmult0 \up0 \expndtw-3\charscalex100 CEDO Curtea European\u259? a Drepturilor Omului \par\pard\ql \li1800\sb10\sl-276\slmu
lt0 \up0 \expndtw-4\charscalex100 CEEA - Comunitatea European\u259? a Energiei A
tomice \par\pard\ql \li1800\ri4482\sb5\sl-275\slmult0 \up0 \expndtw-4\charscalex
100 CECO - Comunitatea European\u259? a Carbunelui \u351?i O\u355?elului \line \
up0 \expndtw-6\charscalex100 CEDO - Conven\u355?ia European\u259? a Drepturilor
Omului \line \up0 \expndtw-4\charscalex100 CEDHO- Curtea European\u259? a Dreptu
rilor Omului \line \up0 \expndtw-7\charscalex100 CJCE - Curtea de Justi\u355?ie
a Comunit\u259?\u355?ilor Europene \line \up0 \expndtw-7\charscalex100 CNPC - Co
nsiliul Na\u355?ional pentru Prevenirea Criminalit\u259?\u355?ii \par\pard\ql \l
i1800\sb5\sl-276\slmult0 \up0 \expndtw-5\charscalex100 C.S.J. - Curtea Suprema d
e Justitie \par\pard\ql \li1800\sb1\sl-256\slmult0 \up0 \expndtw-3\charscalex100
CSM - Consiliul Superior al Magistraturii \par\pard\ql \li1800\sb8\sl-276\slmul
t0 \up0 \expndtw-5\charscalex100 CNSC - Consiliul Na\u355?ional de Solu\u355?ion
are a Contesta\u355?iilor \par\pard\ql \li1800\sb4\sl-276\slmult0 \up0 \expndtw3\charscalex100 CNMSI - Centrul Na\u355?ional de Management pentru Societatea In
forma\u355?ional\u259? \par\pard\qj \li1800\ri391\sb1\sl-280\slmult0 \up0 \expnd
tw0\charscalex103 Conven\u355?ia PIF - Conven\u355?ia privind protec\u355?ia int
ereselor financiare ale Comunit\u259?\u355?ilor Europene \up0 \expndtw-8\charsca
lex100 COREPER - Comitetul Reprezentan\u355?ilor Permanen\u355?i \par\pard\ql \l
i1800\ri3312\sb0\sl-280\slmult0 \up0 \expndtw-5\charscalex100 DAU - Documentul
Administrativ Unic \line \up0 \expndtw-5\charscalex100 CP - Cod penal \par\pard\
ql \li1800\ri3351\sb0\sl-280\slmult0 \up0 \expndtw-5\charscalex100 CPI - Index
ul de Percep\u355?ie a Corup\u355?iei \line \up0 \expndtw-5\charscalex100 DNA Direc\u355?ia Na\u355?ional\u259? Anticorup\u355?ie \par\pard\ql \li1800\sb1\sl258\slmult0 \up0 \expndtw-6\charscalex100 DIICOT - Direc\u355?ia
de
Invest
igare
a Infrac\u355?iunilor
de
Criminalitate Organizat\u259? \u351?i T
erorism \par\pard\li1800\sb5\sl-276\slmult0\fi0\tx2880 \up0 \expndtw-3\charscale
x100 DIF\tab \up0 \expndtw-3\charscalex100 - Direc\u355?ia de Investigare a Frau
delor (IGPR-MAI)\par\pard\ql \li1800\sb1\sl-260\slmult0 \up0 \expndtw-3\charscal
ex100 DLAF - Departamentul pentru Lupta Antifraud\u259? \par\pard\ql \li1800\sb7
\sl-276\slmult0 \up0 \expndtw-3\charscalex100 ECJ - Curtea de Justi\u355?ie a Un
iunii Europene \par\pard\ql \li1800\sb4\sl-276\slmult0 \up0 \expndtw-3\charscale
x100 E .E .I.G. - Grupul de Interes Economic European \par\pard\ql \li1800\ri482
4\sb5\sl-275\slmult0 \up0 \expndtw-7\charscalex100 EUROJUST - Unitatea European\
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te de Informa\u355?ii Financiare \line \up0 \expndtw-4\charscalex100 GAFI - Grup
ul de Ac\u355?iune Financiar\u259? Interna\u355?ional\u259? \line \up0 \expndtw4\charscalex100 GATT - Acordul General pentru Tarife \u351?i Comer\u355? \par\pa
rd\li1800\sb6\sl-276\slmult0\fi0\tx3600 \up0 \expndtw-3\charscalex100 INSOMAR\ta
b \up0 \expndtw-3\charscalex100 - Institutul Na\u355?ional pentru Studii de Opin
ie \u351?i Marketing\par\pard\li1800\sb1\sl-276\slmult0\fi0\tx2880 \up0 \expndtw
-3\charscalex100 CCJ\tab \up0 \expndtw-3\charscalex100 - nalta Curte de Casa\u355?
ie \u351?i Justi\u355?ie\par\pard\ql \li1800\sb1\sl-259\slmult0 \up0 \expndtw-5\
charscalex100 JAI -Justi\u355?ie \u351?i Afaceri Interne \par\pard\ql \li1800\ri

5209\sb4\sl-280\slmult0 \up0 \expndtw-3\charscalex100 JOCE - Jurnalul Oficial al

Comunit\u259?\u355?ilor Europene \line \up0 \expndtw-5\charscalex100 JOUE - Jur
nalul Oficial al Uniunii Europene \line \up0 \expndtw-5\charscalex100 MAI - Mini
sterul Administratiei si Internelor \par\pard\li1800\sb1\sl-276\slmult0\fi0\tx2
880 \up0 \expndtw-3\charscalex100 MFP\tab \up0 \expndtw-3\charscalex100 - Minist
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ult0 \up0 \expndtw-5\charscalex100 SEAP - Sistemul Electronic de Achiziti Publi
ce \up0 \expndtw-3\charscalex100 SRI - Serviciul Romn de Informa\u355?ii \line \u
p0 \expndtw-4\charscalex100 SRL - Societate cu R\u259?spundere Limitat\u259? \li
ne \up0 \expndtw-3\charscalex100 SPG - Sistem de Preferin\u355?\u259? Generaliza
t \line \up0 \expndtw-3\charscalex100 TI - Transparency International \par\pard\
qj \li1800\ri5650\sb1\sl-280\slmult0 \up0 \expndtw-3\charscalex100 TCE - Tratatu
l privind Comunit\u259?\u355?ile Europene \up0 \expndtw-5\charscalex100 TUE - Tr
atatul Uniunii Europene \par\pard\qj \li1800\ri5292\sb9\sl-270\slmult0 \up0 \exp
ndtw-5\charscalex100 TRUE - Tratatul de Reform\u259? al Uniunii Europene \up0 \e
xpndtw-5\charscalex100 TFUE - Tratatul de Func\u355?ionare a Uniunii Europene \u
p0 \expndtw-5\charscalex100 TVA - Taxa pe valoare adaugat\u259? \par\pard\ql \li
1800\sb6\sl-276\slmult0 \up0 \expndtw0\charscalex103 UE - Uniunea European\u259?
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}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g11}{\bkmkend Pg11}\par\pard\ql \li5924\sb0\sl-253\slmult0 \par\pard\ql\li5924\s
b0\sl-253\slmult0 \par\pard\ql\li5924\sb0\sl-253\slmult0 \par\pard\ql\li5924\sb0
\sl-253\slmult0 \par\pard\ql\li5924\sb199\sl-253\slmult0 \up0 \expndtw-3\charsca
lex100 \ul0\nosupersub\cf7\f8\fs22 INTRODUCERE \par\pard\qj \li1440\ri355\sb247\
sl-253\slmult0\fi360 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf8\f9\fs22 P
rocesul complex de globalizare, mobilitatea popula\u355?iei, precum \u351?i disp
ari\u355?ia grani\u355?elor financiare ar fi trebuit s\u259? \up0 \expndtw-3\cha
rscalex100 ajute la o mai bun\u259? dezvoltare a economiei mondiale \u351?i la o
circula\u355?ie a resurselor financiare mai eficient\u259?. \u350?i poate \up0
\expndtw-2\charscalex100 c\u259?, din aceast\u259? perspectiv\u259?, anumite pro
grese s-au nregistrat n acest domeniu, ns\u259? n acela\u351?i timp nu putem nega \u
p0 \expndtw-2\charscalex100 faptul c\u259? n paralel s-au dezvoltat noi forme sof
isticate de s\u259?vr\u351?ire a anumitor categorii de activit\u259?\u355?i infra
c\u355?ionale. \up0 \expndtw0\charscalex106 Ca atare cercetarea criminali\u355?\
u259?\u355?ii din domeniul evaziunii fiscale \u351?i al sp\u259?l\u259?rii banil
or la nivel comunitar, se \up0 \expndtw0\charscalex100 contureaz\u259? ca fiind
una din cele mai mari provoc\u259?ri adresate organelor judiciare, cu prec\u259?
dere celor apar\u355?innd \up0 \expndtw0\charscalex100 statelor est-europene, pri
ntre care se afl\u259? \u351?i Romnia. \par\pard\qj \li1440\ri340\sb0\sl-253\slmu
lt0\fi360 \up0 \expndtw0\charscalex100 Globalizarea constituie tr\u259?s\u259?tu
ra fundamental\u259? a economiei mondiale dar \u351?i a ordinii mondiale la nce
putul \up0 \expndtw0\charscalex102 secolului XXI, caracterizat\u259? prin dinami
zarea tendin\u355?ei de reducere \u351?i eliminare a barierelor dintre economiil
e \up0 \expndtw-1\charscalex100 na\u355?ionale, precum \u351?i amplificarea
leg\u259?turilor dintre aceste economii. Devenit\u259? o constant\u259? a
vocabularului \up0 \expndtw-1\charscalex100 economic, globalizarea nu se bucur
\u259? de existen\u355?a unei defini\u355?ii general acceptate. \par\pard\qj \li
1440\ri342\sb0\sl-250\slmult0\fi360 \up0 \expndtw0\charscalex102 Una dintre defi
ni\u355?iile care pot asigura cea mai bun\u259? descriere conceptual\u259? este
cea acceptat\u259? de speciali\u351?tii \up0 \expndtw0\charscalex100 B\u259?ncii
Mondiale: \ul0\nosupersub\cf9\f10\fs22 \u8220?Globalizarea se refer\u259? la fa
ptul observabil c\u259? n ultimii ani o parte din ce n ce mai mare a \up0 \expndtw
0\charscalex100 activit\u259?\u355?ii economice la nivel mondial se deruleaz\u25
9? ntre persoane \u351?i firme din \u355?\u259?ri diferite\u8221?\ul0\super\cf10\
f11\fs20 1\ul0\nosupersub\cf9\f10\fs22 . \par\pard\qj \li1440\ri355\sb5\sl-253\s
lmult0\fi360 \up0 \expndtw0\charscalex102 \ul0\nosupersub\cf8\f9\fs22 Organiza\u
355?iile criminale evolueaz\u259? de cele mai multe ori n rela\u355?ie direct\u25
9? cu economia. Principala for\u355?\u259? a \up0 \expndtw0\charscalex104 orga
niza\u355?iilor criminale, ast\u259?zi din ce n ce mai flexibile, reactive \u351?
i capabile s\u259? se integreze ntr-o economie \up0 \expndtw-4\charscalex100 glob
alizat\u259?, nu const\u259? n creativitatea lor n sensul propriu al cuvntului, ci n
capacitatea pe care o au de a se adapta \up0 \expndtw-5\charscalex100 \u351?i i
ntegra n economia legal\u259?. \par\pard\qj \li1440\ri363\sb0\sl-260\slmult0\fi3
60 \up0 \expndtw-3\charscalex100 A face o distinc\u355?ie ntre crima organizat\u2
59? \u351?i lumea financiar\u259?, nseamn\u259? a fi condamnat s\u259? nu n\u355?e
legi nimic nici \up0 \expndtw-2\charscalex100 din una, nici din cealalt\u259?. E
ste desigur, mai confortabil s\u259? privim mafiile \u351?i organiza\u355?iile c
riminale ca pe ni\u351?te for\u355?e \up0 \expndtw-3\charscalex100 malefice str\
u259?ine. \par\pard\qj \li1440\ri368\sb0\sl-260\slmult0\fi360 \up0 \expndtw-1\ch
arscalex100 ntr-adev\u259?r, ne confrunt\u259?m doar cu o singur\u259? lume sau u
n sistem unic, n care activit\u259?\u355?ile legale se mbin\u259? cu \up0 \expndtw
-2\charscalex100 cele ilegale. \par\pard\qj \li1440\ri332\sb0\sl-250\slmult0\fi3
60 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf9\f10\fs22 Dac\u259? ne refer
im la defini\u355?ia dat\u259? de F.B.I., \u8222?crima organizat\u259? este o ntr
eprindere criminal\u259? permanent\u259? care \line \up0 \expndtw-2\charscalex10
0 dispune de o structur\u259? bine organizat\u259?, care se bazeaz\u259? pe team
\u259? \u351?i corup\u355?ie \u351?i a c\u259?rei motiva\u355?ie este ob\u355?in
erea unui \line \up0 \expndtw-3\charscalex100 profit\u8221?. \par\pard\ql \li180

0\sb1\sl-226\slmult0\tx11127 \up0 \expndtw0\charscalex100 Organiza\u355?ia Inte

rna\u355?ional\u259? de Poli\u355?ie Criminal\u259?- Interpol, define\u351?
te crima organizat\u259? ca fiind \tab \up0 \expndtw-3\charscalex100 \u8222?
orice \par\pard\qj \li1440\ri352\sb0\sl-260\slmult0 \up0 \expndtw-3\charscalex10
0 ntreprindere sau grup de persoane, angajate ntr-o activitate ilegal\u259? perman
ent\u259?, care nu \u355?in seama de frontierele \up0 \expndtw-4\charscalex100 n
a\u355?ionale \u351?i al c\u259?ror obiectiv principal este profitul\u8221?. \pa
r\pard\qj \li1440\ri340\sb0\sl-250\slmult0\fi360 \up0 \expndtw-3\charscalex100 \
ul0\nosupersub\cf8\f9\fs22 O abordare similar\u259? a fost acceptat\u259? \u351?
i de Uniunea European\u259?\ul0\super\cf11\f12\fs20 2\ul0\nosupersub\cf8\f9\fs22
, care a stabilit o list\u259? cu 11 caracteristici necesar \up0 \expndtw-1\cha
rscalex100 a fi cunoscute de autorit\u259?\u355?ile judiciare, n ncercarea acestor
a de a identifica grup\u259?rile de criminalitate organizat\u259?, \up0 \expndtw
-1\charscalex100 caracteristici ce au fost structurate n dou\u259? grupe: obligat
orii \u351?i op\u355?ionale. \par\pard\qj \li1440\ri351\sb14\sl-240\slmult0\fi36
0 \up0 \expndtw-2\charscalex100 S-a stabilit c\u259? o asociere de persoane poat
e fi asimilat\u259? unui grup de criminalitate organizat\u259? n situa\u355?ia n c
are \up0 \expndtw-3\charscalex100 sunt ntrunite cel pu\u355?in 6 din aceste carac
teristici\ul0\super\cf11\f12\fs20 3\ul0\nosupersub\cf8\f9\fs22 . \par\pard\qj \l
i1440\ri363\sb12\sl-250\slmult0\fi360 \up0 \expndtw-2\charscalex100 Ulterior,\ul
0\nosupersub\cf7\f8\fs22 \ul0\nosupersub\cf8\f9\fs22 odat\u259? cu adoptarea
Conven\u355?iei Na\u355?iunilor Unite privind criminalitatea organizat\u2
59? transna\u355?ional\u259? \line \up0 \expndtw-3\charscalex100 (Conven\u355?i
a de la Palermo), statele \u351?i organismele interna\u355?ionale au ajuns la un
consens cu privire la aceast\u259? no\u355?iune \line \up0 \expndtw-4\charscale
x100 \u351?i au reu\u351?it s\u259? accepte o defini\u355?ie a ceea ce
nseamn\u259? \up0 \expndtw-4\charscalex100 \u8222?\ul0\nosupersub\cf9\f10\fs22 c
riminalitate organizat\u259?\ul0\nosupersub\cf8\f9\fs22 \u8221?, cu toate el
ementele \u351?i \par\pard\qj \li1440\ri348\sb19\sl-240\slmult0 \up0 \expndtw0\
charscalex100 caracteristicile de identificare necesare diferen\u355?ierii acest
ei forme deosebit de periculoase de infrac\u355?ionalitate de \up0 \expndtw-1\ch
arscalex100 simpla asociere de persoane n vederea s\u259?vr\u351?irii de infrac\u3
55?iuni. \par\pard\qj \li1440\ri336\sb4\sl-260\slmult0\fi360 \up0 \expndtw0\char
scalex102 Cu toate acestea, n dorin\u355?a de a r\u259?spunde provoc\u259?rii de
a discuta \u351?i identifica elementele certe rela\u355?ionate \line \up0 \expnd
tw-2\charscalex100 activit\u259?\u355?ii de prevenire \u351?i combatere a evaziu
nii fiscale \u351?i sp\u259?l\u259?rii, \u351?i implicit a criminalit\u259?\u355
?ii organizate, vom apela la \par\pard\qj \li1440\sb0\sl-220\slmult0 \par\pard\q
j\li1440\sb0\sl-220\slmult0 \par\pard\qj\li1440\ri487\sb174\sl-220\slmult0 \up0
\expndtw-3\charscalex100 \ul0\super\cf13\f14\fs19\ul0\super\cf13\f14\fs18 1\ul0\
nosupersub\cf14\f15\fs18 {\field{\*\fldinst {HYPERLINK http://www.amazon.com/Pr
ospects-Investment-Strategies-Transnational-Corporations/dp/9211126916/ref=sr_1_
7?ie=UTF8&s=books&qid=1202751372&sr=1-7 }}{\fldrslt {\ul0\nosupersub\cf14\f15\fs
18 Prospects for Foreign Direct Investment and the Strategies of Transnational C
orporations 2005-2008}}}\ul0\nosupersub\cf14\f15\fs18 - United Nations Conferen
ce on Trade \line \up0 \expndtw-4\charscalex100 and Development - United Nations
Publication- Geneva 2005 - pg 6 \par\pard\ql \li1440\sb1\sl-195\slmult0 \up0 \e
xpndtw-2\charscalex100 \ul0\super\cf13\f14\fs18 2\ul0\nosupersub\cf14\f15\fs18
EKOSOK Resolution no. 1998/14-28 iulie 1998 \par\pard\qj \li1440\ri396\sb0\sl-20
6\slmult0 \up0 \expndtw0\charscalex102 \ul0\super\cf13\f14\fs18 3\ul0\nosupersub
\cf14\f15\fs18 Conform rezolu\u355?iei aceasta include: cooperarea pe activitat
ea infrac\u355?ional\u259? a cel pu\u355?in trei persoane, activitatea s\u259? s
e deruleze n mod \up0 \expndtw-2\charscalex100 continuu \u351?i pe o perioada n
edeterminat\u259? de timp, s\u259? ac\u355?ioneze \u351?i n afara grani\u355?elor
na\u355?ionale, fiecare membru al grupului s\u259? aib\u259? un rol bine \up0 \
expndtw0\charscalex105 determinat n cadrul grup\u259?rii infrac\u355?ionale, s\u2
59? genereze profit ilicit care m\u259?car n parte s\u259? fie folosit pentru s\u
259?vr\u351?irea unor activit\u259?\u355?i \up0 \expndtw-2\charscalex100 infrac\u
355?ionale viitoare etc.

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p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g12}{\bkmkend Pg12}\par\pard\qj \li1440\sb0\sl-253\slmult0 \par\pard\qj\li1440\s
b0\sl-253\slmult0 \par\pard\qj\li1440\sb0\sl-253\slmult0 \par\pard\qj\li1440\sb0
\sl-253\slmult0 \par\pard\qj\li1440\ri335\sb179\sl-253\slmult0 \up0 \expndtw-3\c
harscalex100 \ul0\nosupersub\cf8\f9\fs22 mai multe ramuri de drept, printre care
\u351?i criminalistica n calitatea ei de \u8222?\ul0\nosupersub\cf9\f10\fs22 \u3
51?tiin\u355?\u259? a st\u259?rii de fapt n procesul penal\ul0\nosupersub\cf8\f9\
fs22 \u8221?\ul0\super\cf11\f12\fs20 4 \up0 \expndtw-3\charscalex100 \ul0\nosupe
rsub\cf8\f9\fs22 \u351?i de ansamblu al procedeelor aplicabile n cercetarea \u351
?i studiul infrac\u355?iunilor, pentru a putea ajunge la dovedirea \u351?i \up0
\expndtw-3\charscalex100 stabilirea cu certitudine a faptului c\u259? anumite ac
tivit\u259?\u355?i financiare, realizate ntr-un cadru organizat, au avut menirea
\up0 \expndtw-3\charscalex100 de a crea o aparen\u355?\u259? de legalitate cu pr
ivire la fonduri financiare \u351?i bunuri ilicit ob\u355?inute. \par\pard\qj \l
i1440\ri334\sb7\sl-253\slmult0\fi360 \up0 \expndtw0\charscalex102 Consider\u259?
m c\u259? o astfel de abordare va permite identificarea tipologiilor folosite de
\u8222?\ul0\nosupersub\cf9\f10\fs22 sp\u259?l\u259?torii de bani\ul0\nosupersub
\cf8\f9\fs22 \u8221? n \up0 \expndtw-2\charscalex100 vederea realiz\u259?rii acti
vit\u259?\u355?ii de \u8222?\ul0\nosupersub\cf9\f10\fs22 albire\ul0\nosupersub\c
f8\f9\fs22 \u8221? a fondurilor financiare ilicite, a metodelor pe care sistemul
financiar le poate \up0 \expndtw0\charscalex102 utiliza pentru a preveni s\u259
?vr\u351?irea unor astfel de acte, precum \u351?i a mijloacelor investigative pe
care autorit\u259?\u355?ile \up0 \expndtw0\charscalex102 judiciare de aplicare a
legii le pot folosi pentru combaterea eficient\u259? a acestui fenomen. \par\pa
rd\qj \li1440\ri356\sb10\sl-250\slmult0\fi360 \up0 \expndtw0\charscalex100 n aces
t context, constat\u259?m c\u259? interesul pentru cercetarea problematicii tehn
icilor de investigare a evaziunii \up0 \expndtw0\charscalex105 fiscale \u351?i a
sp\u259?l\u259?rii banilor n spa\u355?iul comunitar este justificat \u351?i nece
sar, acesta ntemeindu-se pe mai multe \up0 \expndtw-3\charscalex100 considerente,
cum ar fi: \par\pard\qj \li1440\ri333\sb10\sl-250\slmult0\fi415 \up0 \expndtw0\
charscalex100 \ul0\nosupersub\cf9\f10\fs22 - \ul0\nosupersub\cf15\f16\fs22 oport
unitatea\ul0\nosupersub\cf7\f8\fs22 \ul0\nosupersub\cf8\f9\fs22 \u351?i obligat
ivitatea de a\ul0\nosupersub\cf7\f8\fs22 \ul0\nosupersub\cf8\f9\fs22 r\u259?spu
nde imperativ momentului, n sensul identific\u259?rii mijloacelor de \up0 \expndt
w0\charscalex100 combatere a acestor infrac\u355?iuni, sens n care sunt de observ
at \ul0\nosupersub\cf15\f16\fs22 noutatea \u351?i diversitatea problematicii\ul0
\nosupersub\cf7\f8\fs22 \ul0\nosupersub\cf8\f9\fs22 abordate, n \up0 \expndtw-1\
charscalex100 contextul n care domeniul infrac\u355?ional de interes este pu\u355
?in cercetat \u351?i cunoscut, att ca \ul0\nosupersub\cf9\f10\fs22 modus operandi
\ul0\nosupersub\cf8\f9\fs22 ct \u351?i ca \up0 \expndtw-2\charscalex100 tehnic\u
259? investigativ\u259?, de\u351?i se afl\u259? n continu\u259? expansiune \u351?
i amplificare, iar organismele interna\u355?ionale au semnalat \up0 \expndtw-2\c
harscalex100 n permanen\u355?\u259?, n ultimul deceniu, periculozitatea \u351?i in
stabilitatea pe care le induce n societate. \par\pard\qj \li1440\ri336\sb10\sl-25
0\slmult0\fi360 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf9\f10\fs22 - \ul
0\nosupersub\cf15\f16\fs22 clarificarea \u351?i rezolvarea\ul0\nosupersub\cf8\f9
\fs22 problemelor ridicate de investigarea infrac\u355?iunilor n domeniul financ
iar-fiscal \u351?i al \up0 \expndtw-4\charscalex100 sp\u259?l\u259?rii banilor,\
ul0\super\cf11\f12\fs20 5\ul0\nosupersub\cf8\f9\fs22 , concomitent cu analizarea
mecanismelor implementate pe pia\u355?a financiar\u259? n scopul identific\u259?

rii \u351?i \up0 \expndtw0\charscalex103 prevenirii anumitor categorii de tranza

c\u355?ii financiare ilicite: cunoa\u351?terea clientelei, abordarea pe baz\u259
? de risc, \up0 \expndtw-2\charscalex100 identificarea beneficiarului direct, st
abilirea unor m\u259?suri de monitorizare \u351?i efectuare a unor verific\u259?
ri permanente \up0 \expndtw-2\charscalex100 privind fiecare tranzac\u355?ie \u35
1?i a contului prin intermediul rela\u355?iei de afaceri etc. \par\pard\qj \li14
40\ri347\sb8\sl-253\slmult0\fi360 \up0 \expndtw0\charscalex106 Un alt aspect pe
care dorim s\u259?-l subliniem este dat de faptul c\u259?, de regul\u259?, n lite
ratura de specialitate, \up0 \expndtw0\charscalex100 infrac\u355?iunea de sp\u25
9?lare a banilor este circumscris\u259? dreptului penal al afacerilor, pe consid
erentul c\u259? aceasta prin \up0 \expndtw-2\charscalex100 natura sa juridic\u25
9?, fiind o infrac\u355?iune subsecvent\u259? infrac\u355?iunilor predicat gener
atoare de fonduri ilicite, trebuie tratat\u259? \up0 \expndtw-3\charscalex100 n a
cest domeniu generos \u351?i larg. \par\pard\qj \li1440\ri358\sb10\sl-250\slmult
0\fi360 \up0 \expndtw0\charscalex100 De\u351?i pare o abordare corect\u259? din
punct de vedere al calific\u259?rii sale, n realitate\ul0\nosupersub\cf15\f16\fs2
2 ,\ul0\nosupersub\cf8\f9\fs22 trebuie observat c\u259? obiectul \up0 \expndtw0
\charscalex105 juridic al acestei infrac\u355?iunii speciale este mult mai larg,
deoarece \u351?i alte infrac\u355?iuni care nu sunt rela\u355?ionate \up0 \expn
dtw-2\charscalex100 domeniului afacerilor pot genera importante fonduri ilicite,
care s\u259? se circumscrie laturii obiective a infrac\u355?iunii de \up0 \expn
dtw-3\charscalex100 sp\u259?lare a banilor, cum ar fi: infrac\u355?iunile de tlh\
u259?rie, omor calificat, lipsire de libertate n form\u259? calificat\u259?, pira
terie, \up0 \expndtw-4\charscalex100 infrac\u355?iuni informatice etc. \par\pard
\qj \li1440\ri360\sb8\sl-253\slmult0\fi360 \up0 \expndtw0\charscalex100 n concluz
ie, ca un corolar al tuturor aspectelor men\u355?ionate pn\u259? n prezent, putem
afirma c\u259? activitatea de \line \up0 \expndtw0\charscalex104 \ul0\nosupersub
\cf9\f10\fs22 \u8222?sp\u259?lare a banilor este partea financiar\u259? de facto
a tuturor infrac\u355?iunilor prin care se ob\u355?ine profit\u8221?\ul0\super\
cf10\f11\fs20 6\ul0\nosupersub\cf8\f9\fs22 , fiind \line \up0 \expndtw-3\charsca
lex100 procesul prin care infractorii ncearc\u259? s\u259? ascund\u259? originea
\u351?i posesia real\u259? a veniturilor provenind din activit\u259?\u355?ile lo
r \line \up0 \expndtw-4\charscalex100 criminale. \par\pard\qj \li1440\ri325\sb10
\sl-250\slmult0\fi360 \up0 \expndtw-1\charscalex100 Este evident c\u259? pentru
a se bucura de roadele infrac\u355?iunilor lor, fie c\u259? este vorba de trafic
cu droguri, trafic de \line \up0 \expndtw-2\charscalex100 arme, contraband\u259
?, infrac\u355?iuni de corup\u355?ie sau n\u351?el\u259?ciune n domeniul financiar
-bancar, \u8222?\ul0\nosupersub\cf9\f10\fs22 sp\u259?l\u259?torii de bani\ul0\no
supersub\cf8\f9\fs22 \u8221? trebuie \line \up0 \expndtw-3\charscalex100 s\u259?
identifice o cale pentru a disimula natura ilicit\u259? a c\u351?tigurilor reali
zate \u351?i a le atrage n fluxul afacerilor legitime, \line \up0 \expndtw-3\char
scalex100 deoarece, odat\u259? ncununat\u259? cu succes, aceast\u259? activitate
va permite men\u355?inerea controlului asupra acestor venituri \u351?i \line \up
0 \expndtw-3\charscalex100 asupra fructelor \u351?i productelor viitoare \u351?i
, n ultim\u259? instan\u355?\u259?, le va conferi acoperirea legitim\u259? de car
e au nevoie. \par\pard\qj \li1440\ri322\sb10\sl-250\slmult0\fi360 \up0 \expndtw2\charscalex100 n aceste condi\u355?ii, avnd n vedere argumentele prezentate pute
m afirma c\u259? activitatea de \u8222?\ul0\nosupersub\cf9\f10\fs22 sp\u259?lare
a banilor\ul0\nosupersub\cf8\f9\fs22 \u8221? \line \up0 \expndtw0\charscalex100
nu se nscrie ca sfer\u259? de aplicabilitate doar n ramura dreptului penal, aceas
ta avnd implica\u355?ii \u351?i efecte mult mai \line \up0 \expndtw0\charscalex10
0 largi, afectnd deopotriv\u259? \u351?i domeniul bancar, al asigur\u259?rilor, a
l pie\u355?ei de capital \u351?i al dreptului comercial n general. \par\pard\qj \
li1440\ri340\sb8\sl-253\slmult0\fi360 \up0 \expndtw0\charscalex100 Aceasta este
ra\u355?iunea pentru care autorit\u259?\u355?ile de reglementare \u351?i
control nu se pot limita, \ul0\nosupersub\cf15\f16\fs22 ca politic\u259?
\up0 \expndtw-3\charscalex100 institu\u355?ional\u259? \u351?i de supraveghe
re\ul0\nosupersub\cf8\f9\fs22 , doar la identificarea \u351?i tragerea la
r\u259?spundere a persoanelor vinovate de \up0 \expndtw0\charscalex100 s\u2
59?vr\u351?irea unor infrac\u355?iuni, ci acestea sunt obligate s\u259? analizeze

\u351?i efectele pe care asemenea activit\u259?\u355?i ilicite le \up0 \expndtw

0\charscalex100 genereaz\u259? deopotriv\u259? att sfera economic\u259? ct \u351?i
n cea social\u259?. \par\pard\ql \li1440\sb0\sl-207\slmult0 \par\pard\ql\li1440\
sb0\sl-207\slmult0 \par\pard\ql\li1440\sb0\sl-207\slmult0 \par\pard\ql\li1440\sb
84\sl-207\slmult0 \up0 \expndtw-3\charscalex100 \ul0\super\cf13\f14\fs19\ul0\sup
er\cf13\f14\fs18 4\ul0\nosupersub\cf14\f15\fs18 M. Basarab - \u8222?Criminalist
ica\u8221?, Editura Academiei Romane, Cluj, 1969, pag. 39. \par\pard\qj \li1440\
ri3840\sb0\sl-200\slmult0 \up0 \expndtw-1\charscalex100 \ul0\super\cf13\f14\fs18
5\ul0\nosupersub\cf14\f15\fs18 O. Predescu - \u8220?Dreptul penal al afacerilo
r\u8221?, Editura Continent XXI, Bucuresti, 2000, pag. 70. \up0 \expndtw-1\chars
calex100 \ul0\super\cf13\f14\fs18 6\ul0\nosupersub\cf14\f15\fs18 Slagjana Tasev
a - \u8222?Money laundering\u8221?, Akademski Pecat, Macedonia 2007, pag. 27
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g13}{\bkmkend Pg13}\par\pard\qj \li1440\sb0\sl-253\slmult0 \par\pard\qj\li1440\s
b0\sl-253\slmult0 \par\pard\qj\li1440\sb0\sl-253\slmult0 \par\pard\qj\li1440\sb0
\sl-253\slmult0 \par\pard\qj\li1440\ri334\sb179\sl-253\slmult0\fi360 \up0 \expnd
tw-3\charscalex100 \ul0\nosupersub\cf8\f9\fs22 Este justificat\u259? o astfel de
abordare, privit\u259? macro-institu\u355?ional, deoarece succesul de lung\u259
? durat\u259? \u351?i stabilitatea \up0 \expndtw-2\charscalex100 oric\u259?rei i
nstitu\u355?ii economice depinde de atragerea \u351?i re\u355?inerea fondurilor
c\u351?tigate n mod legitim. Ori n ipoteza n \up0 \expndtw-2\charscalex100 care \u82
22?\ul0\nosupersub\cf9\f10\fs22 buna reputa\u355?ie\ul0\nosupersub\cf8\f9\fs22 \
u8221? a acestor persoane juridice este pus\u259? la ndoial\u259?, fiind suspicio
nat\u259? ca avnd r\u259?d\u259?cini ilicite, \up0 \expndtw-2\charscalex100 toate
mecanismele de dezvoltare \u351?i implicare a acestora, n viitoare tranzac\u355?
ii comerciale, sunt afectate. \par\pard\qj \li1440\ri360\sb8\sl-252\slmult0\fi36
0 \up0 \expndtw-3\charscalex100 Aceea\u351?i abordare cu privire la \u8222?buna
reputa\u355?ie\u8221? de care trebuie s\u259? se bucure orice institu\u355?ie fi
nanciar\u259? o reg\u259?sim \line \up0 \expndtw0\charscalex102 consfin\u355?it\
u259? \u351?i n documentele interna\u355?ionale. n acest sens FATF\ul0\super\cf11\
f12\fs20 7\ul0\nosupersub\cf8\f9\fs22 a precizat, cu titlu de exemplu, c\u259?
o posibil\u259? \line \up0 \expndtw0\charscalex100 situa\u355?ie de \u8222?sp\u2
59?lare a fondurilor financiare ilicite\u8221? ob\u355?inute din activit\u259?\u
355?i infrac\u355?ionale este mai u\u351?or de realizat n \line \up0 \expndtw-3\c
harscalex100 cadrul unei institu\u355?ii din sectorul privat deoarece, fie angaj
a\u355?ii acesteia sau directorii au primit mit\u259?, fie din cauz\u259? c\u259
? \line \up0 \expndtw0\charscalex104 institu\u355?ia nchide ochii n fa\u355?a natu
rii ilicite a unor astfel de fonduri, deoarece se capitalizeaz\u259? sau ob\u355
?ine noi \line \up0 \expndtw-3\charscalex100 beneficii financiare. \par\pard\qj
\li1440\ri329\sb8\sl-253\slmult0\fi360 \up0 \expndtw0\charscalex108 Situa\u355?i
a se schimb\u259? dac\u259? eviden\u355?a unei astfel de complicit\u259?
\u355?i este rela\u355?ionat\u259? pie\u355?ei financiare \line \up0 \expndt
w-2\charscalex100 na\u355?ionale/interna\u355?ionale \u351?i, implicit autorit\u
259?\u355?ilor de reglementare \u351?i control, deoarece va avea efecte v\u259?d
it d\u259?un\u259?toare \line \up0 \expndtw0\charscalex102 asupra ntregului siste
m afectnd deopotriv\u259? att intermediarii financiari \u351?i autorit\u259?\u355?
ile de reglementare, ct \u351?i \line \up0 \expndtw0\charscalex102 clien\u355?ilo
r lor obi\u351?nui\u355?i, prin atragerea involuntar\u259? a acestora n activitat
ea de \u8222?\ul0\nosupersub\cf9\f10\fs22 albire\ul0\nosupersub\cf8\f9\fs22 \u82

21? a resurselor financiare ilicite. \par\pard\qj \li1440\ri362\sb8\sl-252\slmul

t0\fi360 \up0 \expndtw-2\charscalex100 n aceste condi\u355?ii, a devenit mai mult
dect evident faptul c\u259?, n fa\u355?a unui astfel de pericol, cu attea implica\
u355?ii \line \up0 \expndtw0\charscalex102 directe \u351?i importante asupra vie
\u355?ii economice \u351?i sociale a statelor, comunitatea interna\u355?ional\u2
59? nu putea r\u259?mne \line \up0 \expndtw0\charscalex100 indiferent\u259?, astf
el c\u259? preocuparea sa cu privire la de expansiunea criminalit\u259?\u355?ii n
sfera financiar\u259? \u351?i a sp\u259?l\u259?rii de \line \up0 \expndtw0\char
scalex100 bani a devenit una evident\u259?, cu att mai mult cu ct s-a constatat im
plicarea unor personalit\u259?\u355?i de rang nalt din \line \up0 \expndtw0\chars
calex102 guvernele statelor membre \u351?i din Organismele Europene, n desf\u259?
\u351?urarea unor afaceri economico - financiare \line \up0 \expndtw0\charscale
x102 ilegale. \par\pard\qj \li1440\ri324\sb0\sl-254\slmult0\fi360 \up0 \expndtw0
\charscalex105 n acest sens, cea de-a VIII-a Conferin\u355?a a mini\u351?trilor e
uropeni de Justi\u355?ie, desf\u259?\u351?urat\u259? la Stockholm, a \line \up0
\expndtw-4\charscalex100 recomandat Comitetului European pentru Probleme Penale
s\u259? studieze aprofundat problemele criminalit\u259?\u355?ii pe acest \line
\up0 \expndtw0\charscalex105 domeniu economico-financiar \u351?i eventual s\u259
? propun\u259? un plan de m\u259?suri care s\u259? previn\u259? \u351?i s\u259?
combat\u259? acest \line \up0 \expndtw-3\charscalex100 fenomen. Analiznd toate pr
opunerile de strategie apar\u355?innd organismelor interna\u355?ionale \u351?i na
\u355?ionale implicate, se \line \up0 \expndtw-3\charscalex100 constat\u259? c\u
259? accentul principal cade pe activitatea de preven\u355?ie, componenta de com
batere fiind una complementar\u259?, \line \up0 \expndtw-4\charscalex100 care ap
are \u351?i se manifest\u259? n situa\u355?ia n care mecanismele de preven\u355?ie
au detectat activit\u259?\u355?i de ncercare de nc\u259?lcare \line \up0 \expndtw
-2\charscalex100 a normelor edictate, respectiv n situa\u355?ia n care anumite per
soane doresc s\u259? creeze aparen\u355?\u259? de legalitate cu privire \line \u
p0 \expndtw-2\charscalex100 la anumite fonduri financiare ilicite \u351?i n acest
mod s\u259? le atrag\u259? \u351?i s\u259? le integreze n noi activit\u259?\u355
?i comerciale legale. \par\pard\qj \li1440\ri351\sb0\sl-250\slmult0\fi360 \up0 \
expndtw0\charscalex103 Rezultatul acestui studiu preliminar a fost materializat n
redactarea de c\u259?tre Comitet, \ul0\nosupersub\cf15\f16\fs22 a listei activi
t\u259?\u355?ilor \up0 \expndtw-3\charscalex100 ilegale circumscrise fenomenului
criminalit\u259?\u355?ii\ul0\nosupersub\cf9\f10\fs22 \ul0\nosupersub\cf15\f16\
fs22 economico-financiare\ul0\nosupersub\cf8\f9\fs22 , list\u259? care a fost cu
prins\u259? n Recomandarea \up0 \expndtw-4\charscalex100 nr. R(81) 12/25.06.1981
a Consiliului Europei. \par\pard\qj \li1440\ri369\sb16\sl-240\slmult0\fi360 \up0
\expndtw-3\charscalex100 Din analiza acestui document rezult\u259? o concluzie
important\u259? care se refer\u259? la faptul c\u259? fenomenul criminalit\u259?
\u355?ii \line \up0 \expndtw-4\charscalex100 financiare, domeniu al criminali
t\u259?\u355?ii \up0 \expndtw-3\charscalex100 \u8222?\ul0\nosupersub\cf9\f10\fs2
2 gulerelor albe\ul0\nosupersub\cf8\f9\fs22 \u8221?, este prea pu\u355?in c
unoscut \u351?i investigat n raport cu \par\pard\qj \li1440\ri357\sb11\sl-25
2\slmult0 \up0 \expndtw-3\charscalex100 criminalitatea conven\u355?ional\u259?,
iar aceast\u259? situa\u355?ie de fapt \u351?i-a g\u259?sit o necuvenit\u259? ju
stificare n faptul c\u259?, pe de o parte, \line \up0 \expndtw-2\charscalex100 sa creat artificial o aparen\u355?\u259? de periculozitate social\u259? mai redus
\u259?, pe care acest gen de fapte o induce autorit\u259?\u355?ilor, \line \up0
\expndtw-3\charscalex100 respectiv din prejudecata c\u259? aceste fapte sunt mai
pu\u355?in \u8222?\ul0\nosupersub\cf9\f10\fs22 murdare\ul0\nosupersub\cf8\f9\fs
22 \u8221? dect cele specifice criminalit\u259?\u355?ii conven\u355?ionale, \line
\up0 \expndtw-1\charscalex100 deoarece, fie nu cauzeaz\u259? un prejudiciu dire
ct unor persoane determinate, fie sunt s\u259?vr\u351?ite de persoane care\ul0\no
supersub\cf16\f17\fs22 ,\ul0\nosupersub\cf8\f9\fs22 prin \line \up0 \expndtw-1\
charscalex100 preg\u259?tirea profesional\u259? \u351?i pozi\u355?ia social\u259
? de\u355?inut\u259?, nu prezint\u259? un pericol infrac\u355?ional ridicat rela
\u355?ionat unor valori \line \up0 \expndtw-2\charscalex100 sociale tradi\u355?i
onale.\ul0\super\cf11\f12\fs20 8 \par\pard\qj \li1440\ri330\sb6\sl-255\slmult0\f
i360 \up0 \expndtw0\charscalex100 \ul0\nosupersub\cf8\f9\fs22 Pe de alt\u259? pa

rte, conform unui punct de vedere exprimat de doctrin\u259?,\ul0\super\cf11\f12\

fs20 9\ul0\nosupersub\cf8\f9\fs22 n practic\u259? s-a constatat c\u259? autorit\
u259?\u355?ile \up0 \expndtw0\charscalex103 manifest\u259? o re\u355?inere n a c\
u259?uta \u351?i dezv\u259?lui adev\u259?ratele dimensiuni ale criminalit\u259?\
u355?ii organizate \u351?i a fondurilor \up0 \expndtw0\charscalex102 financiare
ilicite reintroduse n economia licit\u259?, deoarece, n majoritatea cazurilor, fie
care nou\u259? guvernare este \up0 \expndtw0\charscalex102 interesat\u259?, n pri
ncipal, s\u259? dovedeasc\u259? conexiunile realizate cu mediile de afaceri il
icite de vechea guvernare, \up0 \expndtw0\charscalex102 refuznd s\u259? accepte p
osibilitatea prelungirii \u351?i intensific\u259?rii acestora \u351?i n cursul pr
opriului mandat. \par\pard\qj \li1440\sb0\sl-206\slmult0 \par\pard\qj\li1440\sb0
\sl-206\slmult0 \par\pard\qj\li1440\ri396\sb174\sl-206\slmult0 \up0 \expndtw0\ch
arscalex100 \ul0\super\cf13\f14\fs19\ul0\super\cf13\f14\fs18 7\ul0\nosupersub\cf
14\f15\fs18 FATF este un organism multi-disciplinar care duce o politica comuna
de domina\u355?ie a legii si de implementare legislativa si financiara de \up0
\expndtw-1\charscalex100 c\u259?tre exper\u355?ii statelor membre. Grupul monito
rizeaz\u259? progresul in implementarea masurilor de combatere a sp\u259?l\u259?
rii banilor; reevalueaz\u259? si \up0 \expndtw0\charscalex100 raporteaz\u259? ev
olu\u355?iile, tehnicile si contra-masurile privind sp\u259?larea banilor; promo
veaz\u259? adoptarea si implementarea standardelor globale \up0 \expndtw0\charsc
alex100 FATF privind combaterea sp\u259?l\u259?rii banilor. \par\pard\ql \li1440
\sb0\sl-199\slmult0 \up0 \expndtw-2\charscalex100 \ul0\super\cf13\f14\fs18 8\ul0
\nosupersub\cf14\f15\fs18 Conseil de l\u8217? Europe, doc. 7971/22.12.1997, pag
. 10. \par\pard\ql \li1440\sb2\sl-198\slmult0 \up0 \expndtw-2\charscalex100 \ul0
\super\cf13\f14\fs18 9\ul0\nosupersub\cf14\f15\fs18 C. Voicu - \u8220?Criminali
tatea Afacerilor\u8221?, IGP., Bucure\u537?ti, 1997, pag. 8.
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{\shp {\*\shpinst\shpleft1260\shptop10549\shpright1280\shpbottom10801\shpfhdr0\s
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
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hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz590\shplid2
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
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{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s

p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}

}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g14}{\bkmkend Pg14}\par\pard\qj \li1440\sb0\sl-254\slmult0 \par\pard\qj\li1440\s
b0\sl-254\slmult0 \par\pard\qj\li1440\sb0\sl-254\slmult0 \par\pard\qj\li1440\sb0
\sl-254\slmult0 \par\pard\qj\li1440\ri332\sb175\sl-254\slmult0\fi360 \up0 \expnd
tw-2\charscalex100 \ul0\nosupersub\cf8\f9\fs22 \u350?i pentru ca un astfel de ra
\u355?ionament s\u259? devin\u259? unul de neacceptat pentru toate structurile s
tatelor este necesar \up0 \expndtw-2\charscalex100 ca ntregul fenomen rela\u355?i
onat sp\u259?l\u259?rii banilor \u351?i ob\u355?inerii fondurilor financiare ili
cite s\u259? devin\u259? punct de dezbatere \u351?i \up0 \expndtw-3\charscalex10
0 de interes att pentru autoritatea legiuitoare, ct \u351?i pentru cea de aplicare
a legii. Deoarece, n caz contrar, se va crea \up0 \expndtw-2\charscalex100 un pr
ecedent periculos pentru societate, n special, \u351?i pentru comunitatea interna
\u355?ional\u259?, n general, n condi\u355?iile n \up0 \expndtw0\charscalex104 care
geneza structurilor criminale trebuie c\u259?utat\u259? \u351?i comb\u259?tut\u
259?, indiferent dac\u259? ea se reg\u259?se\u351?te n perimetrul \up0 \expndtw0\
charscalex103 intereselor de putere sau n alte medii ne-rela\u355?ionate acestora
, iar autorit\u259?\u355?ile statului, independent de puterea \up0 \expndtw-2\ch
arscalex100 politic\u259?, trebuie s\u259? ac\u355?ioneze n sensul eradic\u259?ri
i \u351?i elimin\u259?rii posibilit\u259?\u355?ilor de ob\u355?inere a acestor r
esurse financiare \up0 \expndtw-3\charscalex100 ilicite, care n mare parte se rel
a\u355?ioneaz\u259? economiei subterane. \par\pard\qj \li1440\ri332\sb10\sl-250\
slmult0\fi360 \up0 \expndtw0\charscalex100 n, acest sens, n opinia noastr\u259?, e
ste relevant\u259? doctrina interna\u355?ional\u259?, n care s-a subliniat n mod c
onstant \up0 \expndtw0\charscalex100 faptul c\u259? sfera activit\u259?\u355?ilo
r pe care le poate include \u8222?\ul0\nosupersub\cf9\f10\fs22 economia nesuprav
egheat\u259?\ul0\nosupersub\cf8\f9\fs22 \u8221? este deosebit de cuprinz\u259?to
are, \up0 \expndtw0\charscalex100 fapt justificat prin fluiditatea, dinamica \u3
51?i flexibilitatea sa n raport cu realitatea economic\u259? legal\u259?. \par\pa
rd\qj \li1440\ri366\sb19\sl-240\slmult0\fi360 \up0 \expndtw-3\charscalex100 Pent
ru a se realiza o diferen\u355?iere eficient\u259? a tipurilor de fraude, am con
statat c\u259? au fost depuse eforturi deosebite \line \up0 \expndtw-4\charscale
x100 care s\u259? permit\u259? identificarea \up0 \expndtw-3\charscalex100 \u
8222?\ul0\nosupersub\cf9\f10\fs22 economiilor nesupravegheate\ul0\nosupersub\cf
8\f9\fs22 \u8221?, crearea metodelor opera\u355?ionale de estimare a \par\
pard\qj \li1440\ri361\sb12\sl-250\slmult0 \up0 \expndtw-3\charscalex100 ntinderii
, caracteristicilor, condi\u355?iilor ce permit manifestarea \u351?i a component
elor acestora, iar criteriul elementar de \up0 \expndtw0\charscalex105 delimitar
e a celor dou\u259? sectoare este institu\u355?ionalizarea \u351?i supravegherea
activit\u259?\u355?ii: ader\u259? sau nu la regulile \up0 \expndtw-3\charscalex
100 institu\u355?ionale. \par\pard\qj \li1440\ri366\sb8\sl-253\slmult0\fi360 \up
0 \expndtw-2\charscalex100 Acesta deoarece, fiecare activitate ascuns\u259? este
caracterizat\u259? de reguli institu\u355?ionale care sunt nc\u259?lcate n mod \u
p0 \expndtw-1\charscalex100 voit, iar m\u259?sura dimensiunii fiec\u259?rei acti
vit\u259?\u355?i ascunse este venitul generat de c\u259?tre fiecare ac\u355?iune
de acest gen n \up0 \expndtw0\charscalex100 parte. Corespunz\u259?tor activit\u2
59?\u355?ilor ascunse men\u355?ionate mai sus, suntem de acord cu cele patru tip
uri de economii \up0 \expndtw-1\charscalex100 subterane\ul0\super\cf11\f12\fs20
10\ul0\nosupersub\cf8\f9\fs22 identificate: \par\pard\qj \li1440\ri354\sb0\sl-2
55\slmult0\fi360 \up0 \expndtw-1\charscalex100 \ul0\nosupersub\cf9\f10\fs22 - \u
l0\nosupersub\cf15\f16\fs22 economia neraportat\u259?\ul0\nosupersub\cf8\f9\fs22
se circumscrie acelor activit\u259?\u355?i comerciale care eludeaz\u259? norme
le fiscale ce instituie \up0 \expndtw-1\charscalex100 obliga\u355?ia de raportar
e \u351?i eviden\u355?iere a veniturilor realizate; astfel apare \u8222?\ul0\nos
upersub\cf9\f10\fs22 gapul impozabil\ul0\nosupersub\cf8\f9\fs22 \u8221? califica
t juridic ca fiind \up0 \expndtw0\charscalex100 diferen\u355?a dintre veniturile
efectiv realizate \u351?i veniturile ce trebuiau v\u259?rsate c\u259?tre autori
t\u259?\u355?ilor fiscale; Consecin\u355?a \up0 \expndtw-3\charscalex100 acestui
fenomen este reprezentat\u259? de apari\u355?ia deficitelor bugetare, a datorii
lor externe, a incapacit\u259?\u355?ii de identificare \up0 \expndtw-4\charscale

x100 \u351?i colectare a veniturilor bugetare etc.; \par\pard\qj \li1440\ri367\s

b0\sl-253\slmult0\fi360 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf9\f10\fs
22 - \ul0\nosupersub\cf15\f16\fs22 economia ilegal\u259?\ul0\nosupersub\cf8\f9\f
s22 este rela\u355?ionat\u259? acelor activit\u259?\u355?i comerciale care gene
reaz\u259? venituri ilicite datorit\u259? faptului c\u259? \line \up0 \expndtw-3
\charscalex100 ncalc\u259? regulile \u351?i formele legitime de comer\u355?; cele
mai semnificative activit\u259?\u355?i de acest gen sunt traficul de droguri \l
ine \up0 \expndtw-1\charscalex100 \u351?i comer\u355?ul ilicit cu produse fiscal
izate special, cum ar fi produsele accizabile, comer\u355?ul cu cereale, cherest
ea sau \line \up0 \expndtw-2\charscalex100 fier vechi; \par\pard\qj \li1440\ri35
1\sb0\sl-260\slmult0\fi360 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf9\f10
\fs22 - \ul0\nosupersub\cf15\f16\fs22 economia nenregistrat\u259?\ul0\nosupersub\
cf8\f9\fs22 reprezint\u259? acea categorie de activit\u259?\u355?i comerciale c
are nu sunt aduse la \u8222?lumin\u259?\u8221?, n \up0 \expndtw-3\charscalex100 s
ensul c\u259? existen\u355?a lor este ascuns\u259? autorit\u259?\u355?ilor fisca
le; \par\pard\qj \li1440\ri336\sb0\sl-250\slmult0\fi360 \up0 \expndtw0\charscale
x100 \ul0\nosupersub\cf9\f10\fs22 - \ul0\nosupersub\cf15\f16\fs22 economia infor
mal\u259?\ul0\nosupersub\cf8\f9\fs22 este alc\u259?tuit\u259?, la rndul s\u259?u
, din acea sum\u259? de activit\u259?\u355?i comerciale prin care se evit\u259?
\up0 \expndtw-1\charscalex100 costurile \u351?i se exclud obliga\u355?iile \u351
?i drepturile care rezid\u259? din reglement\u259?rile legale \u351?i administra
tive, referitoare la \up0 \expndtw-1\charscalex100 licen\u355?e comerciale, cont
racte de munc\u259?, credite, sistemul asigur\u259?rilor sociale etc. \par\pard\
ql \li1440\ri336\sb0\sl-250\slmult0\fi360\tx1800 \up0 \expndtw-1\charscalex100 L
a rndul s\u259?u, Organiza\u355?ia pentru Cooperare \u351?i Dezvoltare Economic\u
259? (O.C.D.E.)\ul0\super\cf11\f12\fs20 11\ul0\nosupersub\cf8\f9\fs22 a clasifi
cat activit\u259?\u355?ile de \up0 \expndtw-2\charscalex100 natur\u259? informal
\u259? astfel: \ul0\nosupersub\cf15\f16\fs22 economie informal\u259?, economie a
scuns\u259? \ul0\nosupersub\cf9\f10\fs22 \u351?i \ul0\nosupersub\cf15\f16\fs22 e
conomie neraportat\u259?. \line \tab \up0 \expndtw0\charscalex102 \ul0\nosupersu
b\cf8\f9\fs22 Practic, analiznd modul de func\u355?ionare \u351?i organizare a pi
e\u355?elor financiare contemporane, am constatat c\u259?, \line \up0 \expndtw-2
\charscalex100 re\u355?elele criminalit\u259?\u355?ii organizate \u8222?\ul0\nos
upersub\cf9\f10\fs22 se transform\u259? n adev\u259?rate holdinguri de ntreprinder
i productive\ul0\nosupersub\cf8\f9\fs22 \u8221?, o asemenea \up0 \expndtw-3\char
scalex100 \u8222?\ul0\nosupersub\cf9\f10\fs22 voca\u355?ie de ntreprinz\u259?tor\
ul0\nosupersub\cf8\f9\fs22 \u8221? fiind puternic motivat\u259? de necesitatea d
e a recicla banii ilici\u355?i\ul0\super\cf11\f12\fs20 12\ul0\nosupersub\cf8\f9\
fs22 ob\u355?inu\u355?i din desf\u259?\u351?urarea \up0 \expndtw-1\charscalex10
0 de activit\u259?\u355?i nelegale, aceast\u259? posibilitatea \u8222?\ul0\nosup
ersub\cf9\f10\fs22 de dezvoltare\ul0\nosupersub\cf8\f9\fs22 \u8221? fiind favori
zat\u259?, n unele situa\u355?ii \u351?i de o \u8222?\ul0\nosupersub\cf9\f10\fs22
administra\u355?ie \up0 \expndtw-2\charscalex100 public\u259? dec\u259?zut\u259
? \u351?i corupt\u259?\ul0\nosupersub\cf8\f9\fs22 \u8221?.\ul0\super\cf11\f12\fs
20 13 \par\pard\qj \li1440\ri363\sb0\sl-260\slmult0\fi360 \up0 \expndtw-2\charsc
alex100 \ul0\nosupersub\cf8\f9\fs22 Referitor la aceea\u351?i situa\u355?ie, con
stat\u259?m c\u259? Strategia de securitate a Romniei a reliefat o stare de incap
acitate a \line \up0 \expndtw-4\charscalex100 autorit\u259?\u355?ilor statului n
a interveni pe componenta de prevenire a fenomenului de criminalitate economicofinanciar\u259? \line \up0 \expndtw-4\charscalex100 \u351?i de sp\u259?lare a ba
nilor, n condi\u355?iile acutiz\u259?rii acestuia, pe fondul accentu\u259?rii cor
up\u355?iei \u351?i prolifer\u259?rii \u8222?\ul0\nosupersub\cf9\f10\fs22 econom
iei \par\pard\qj \li1440\sb0\sl-220\slmult0 \par\pard\qj\li1440\ri400\sb130\sl-2
20\slmult0 \up0 \expndtw0\charscalex100 \ul0\super\cf13\f14\fs19\ul0\super\cf13\
f14\fs18 10\ul0\nosupersub\cf14\f15\fs18 Edgar L. Feige - \u8222?Defining and E
stimating Underground and Informal Economies: A New Institutional Economics Appr
oach, World \up0 \expndtw0\charscalex100 Development\u8221?, Vol.18, No.7, 1990,
p. 22. \par\pard\ql \li1440\sb1\sl-195\slmult0 \up0 \expndtw-2\charscalex100 \u
l0\super\cf13\f14\fs18 11\ul0\nosupersub\cf14\f15\fs18 \ul0\nosupersub\cf17\f18
\fs18 Revenue Statistics \ul0\nosupersub\cf14\f15\fs18 , O.C.D.E., 2004, p. 32.

\par\pard\ql \li1440\sb4\sl-197\slmult0 \up0 \expndtw-3\charscalex100 \ul0\super

\cf13\f14\fs18 12\ul0\nosupersub\cf14\f15\fs18 Al. Silj - \u8222? Raportul Comi
siei Antimafia din decembrie 1993\u8221?, Editura Nemira, Bucure\u537?ti, 1998,
pag.430. \par\pard\qj \li1440\ri395\sb21\sl-200\slmult0 \up0 \expndtw0\charscale
x100 \ul0\super\cf13\f14\fs18 13\ul0\nosupersub\cf14\f15\fs18 \u8220?Mafia cons
tituie o lume logica, ra\u355?ional\u259? \u351?i implacabil\u259?. Mai mult log
ica, mai ra\u355?ional\u259? \u351?i mai implacabil\u259? \u351?i mai ra\u355?io
nal\u259? dect statul. \line \up0 \expndtw-2\charscalex100 Mafia este o articula\
u355?ie a puterii, o metafora a puterii, dar si o patologie a puterii. Mafia est
e un sistem economic, o componenta obligatorie a \line \up0 \expndtw-2\charscale
x100 sistemului economic global. Mafia se dezvolta datorita statului \u351?i \u35
1?i adapteaz\u259? comportamentul n func\u355?ie de acesta.\u8221?( Giovanni Falc
one).
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p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g15}{\bkmkend Pg15}\par\pard\qj \li1440\sb0\sl-260\slmult0 \par\pard\qj\li1440\s
b0\sl-260\slmult0 \par\pard\qj\li1440\sb0\sl-260\slmult0 \par\pard\qj\li1440\sb0
\sl-260\slmult0 \par\pard\qj\li1440\ri362\sb146\sl-260\slmult0 \up0 \expndtw-2\c
harscalex100 \ul0\nosupersub\cf9\f10\fs22 nesupravegheate\ul0\nosupersub\cf8\f9\
fs22 \u8221?. Toate aceste aspecte au fost catalogate, drept vulnerabilit\u259?\
u355?i n situa\u355?ia intern\u259? a \u355?\u259?rii, cu impact \up0 \expndtw-3\
charscalex100 asupra securit\u259?\u355?ii na\u355?ionale. \par\pard\qj \li1440\
ri334\sb7\sl-252\slmult0\fi360 \up0 \expndtw-1\charscalex100 \ul0\nosupersub\cf1
5\f16\fs22 Strategia de securitate intern\u259? a Uniunii Europene\ul0\super\cf1
1\f12\fs20 14\ul0\nosupersub\cf8\f9\fs22 scoate n eviden\u355?\u259? c\u259? pri
ncipalele riscuri \u351?i amenin\u355?\u259?ri \line \up0 \expndtw-2\charscalex1
00 infrac\u355?ionale cu care se confrunt\u259? n prezent Europa, \u351?i
anume terorismul, formele grave de criminalitate, \line \up0 \expndtw0\ch
arscalex103 criminalitatea organizat\u259?, traficul de droguri, criminalitatea
informatic\u259?, traficul de fiin\u355?e umane, exploatarea \line \up0 \expndtw
0\charscalex102 sexual\u259? a minorilor \u351?i pornografia infantil\u259?, \ul
0\nosupersub\cf15\f16\fs22 infrac\u355?ionalitatea economic\u259?\ul0\nosupersub
\cf8\f9\fs22 \u351?i corup\u355?ia, traficul de armament \u351?i \line \up0 \ex
pndtw-1\charscalex100 criminalitatea transfrontalier\u259?, se adapteaz\u259? ex
trem de rapid la schimb\u259?rile \u351?tiin\u355?ifice \u351?i tehnologice, n nce
rcarea \line \up0 \expndtw-1\charscalex100 lor de a exploata n mod ilegal \u351?i
de a submina valorile \u351?i prosperitatea societ\u259?\u355?ilor noastre desc
hise . \par\pard\qj \li1440\ri361\sb18\sl-240\slmult0\fi360 \up0 \expndtw0\chars
calex100 A\u351?ezat\u259? la frontiera estic\u259? a civiliza\u355?iei occident
ale, Romnia este v\u259?zut\u259? geo-strategic drept \u8222?\ul0\nosupersub\cf9\
f10\fs22 punte\ul0\nosupersub\cf8\f9\fs22 \u8221? euro-\line \up0 \expndtw0\char
scalex100 atlantic\u259? spre zona ex-sovietic\u259? \up0 \expndtw0\charscalex10
0 \u8220?\ul0\nosupersub\cf9\f10\fs22 cel mai bun post de supraveghere a Balcani
lor \u351?i ultimul bastion naintea \par\pard\ql \li1440\sb10\sl-253\slmult0 \up0
\expndtw-2\charscalex100 imensului spa\u355?iu, vag \u351?i nelini\u351?titor,
r\u259?mas n urma dezintegr\u259?rii imperiului sovietic\ul0\nosupersub\cf8\f9\fs
22 \u8221?\ul0\super\cf11\f12\fs20 15\ul0\nosupersub\cf8\f9\fs22 . \par\pard\qj
\li1440\ri339\sb10\sl-250\slmult0\fi360 \up0 \expndtw0\charscalex100 n acest cont
ext, strategia na\u355?ionala de integrare european\u259?, urm\u259?re\u351?te o
mai bun\u259? coordonare a ini\u355?iativelor \up0 \expndtw0\charscalex100 regi

onale n materie judiciar\u259?, Romnia ar\u259?tndu-se interesat\u259? att de ini\u3

55?iativele europene (OLAF, OCTOPUS, \up0 \expndtw0\charscalex100 TEMPUS), ct \u3
51?i de cele americane (SECI - South Est European Cooperative Initiative)\ul0\su
per\cf11\f12\fs20 16\ul0\nosupersub\cf8\f9\fs22 . \par\pard\qj \li1440\ri333\sb8
\sl-253\slmult0\fi360 \up0 \expndtw-3\charscalex100 De-a lungul timpul, mass-med
ia occidental\u259? a acordat o aten\u355?ie deosebit\u259?, activit\u259?\u355?
ilor de formare \u351?i extindere a \up0 \expndtw-2\charscalex100 autorit\u259?\
u355?ii organiza\u355?iilor de criminalitate organizat\u259? pe continentul euro
pean, subliniind c\u259?, pr\u259?bu\u351?irea \u8222?\ul0\nosupersub\cf9\f10\fs
22 Cortinei de \up0 \expndtw-2\charscalex100 Fier\ul0\nosupersub\cf8\f9\fs22 \u8
221? a nlesnit nu numai \u8222?\ul0\nosupersub\cf9\f10\fs22 liberalizarea\ul0\nos
upersub\cf8\f9\fs22 \u8221? leg\u259?turilor dintre persoanele fizice \u351?i or
ganiza\u355?iile legale din Est \u351?i Vest, \up0 \expndtw-2\charscalex100 dar
\u351?i a celor ilegale, reu\u351?indu-se crearea unor structuri transna\u355?io
nale cu puternice influen\u355?e zonale. \par\pard\qj \li1440\ri339\sb0\sl-255\s
lmult0\fi360 \up0 \expndtw-1\charscalex100 Una din problemele majore care preocu
p\u259? comunitatea interna\u355?ional\u259?, n general \u351?i statele, n special
, vizeaz\u259? \up0 \expndtw-2\charscalex100 no\u355?iunile de \u8222?tranzac\u3
55?ii comerciale legale - buna credin\u355?\u259? - resurse financiare licite \u
l0\nosupersub\cf15\f16\fs22 versus\ul0\nosupersub\cf8\f9\fs22 sp\u259?lare de b
ani - resurse \up0 \expndtw0\charscalex100 financiare ilicite\u8221?, toate priv
ite din perspectiva prestabilirii \u351?i determin\u259?rii condi\u355?iilor car
e impun adoptarea unor \up0 \expndtw-2\charscalex100 strategii \u351?i a unor re
guli general - aplicabile pentru ca principiile valorilor democratice, ale drept
urilor omului \u351?i a \up0 \expndtw-2\charscalex100 respectului culturilor \u3
51?i civiliza\u355?iilor planetei s\u259? fie ap\u259?rate \u351?i recunoscute.
\par\pard\qj \li1440\ri341\sb0\sl-253\slmult0\fi360 \up0 \expndtw-3\charscalex10
0 Au existat numeroase ncerc\u259?ri de a determina cauzele ce au impus necesitat
ea delimit\u259?rii acestor domenii \u351?i de \up0 \expndtw-1\charscalex100 ce
trebuie urmat un anumit gen de politic\u259? \u351?i cooperare n materia prevenir
ii \u351?i combaterii c\u351?tigurilor financiare \up0 \expndtw0\charscalex100 il
icite, \u351?i, implicit, care sunt instrumentele \u351?i metodele pe care \u822
2?omenirea\u8221? le consider\u259? suficient de importante \up0 \expndtw-3\char
scalex100 pentru atingerea acestor \u8222?scopuri fundamentale\u8221?. S-a aprec
iat c\u259? trebuie stabilit \u351?i acceptat ce este mai important: a \up0 \exp
ndtw0\charscalex100 g\u259?si scuzabile consecin\u355?ele pe care o ac\u355?iune
ilicit\u259? (financiar\u259? sau care vizeaz\u259? integritatea corporal\u259?
sau via\u355?a \up0 \expndtw-1\charscalex100 persoanei) le genereaz\u259? n soci
etate, datorit\u259? motivelor financiare sau politice, care au determinat un at
are gen de \up0 \expndtw-1\charscalex100 reac\u355?ie sau a identifica \u351?i s
olu\u355?iona adev\u259?ratele cauze ale unor astfel de atitudini. \par\pard\qj
\li1440\ri330\sb0\sl-252\slmult0\fi360 \up0 \expndtw-2\charscalex100 n acest con
text, constat\u259?m c\u259? n ultimele dou\u259? decenii, umanitatea a fost conf
runtat\u259? din ce n ce mai mult cu \line \up0 \expndtw0\charscalex100 intensifi
carea activit\u259?\u355?ilor infrac\u355?ionale financiare desf\u259?\u351?urat
e att la nivel na\u355?ional ct \u351?i interna\u355?ional, grup\u259?rile \line \
up0 \expndtw-3\charscalex100 infrac\u355?ionale utiliznd avantajele tehnologiei m
oderne n favoarea lor, motiv pentru care, n prezent, \u8222?criminalitatea \line \
up0 \expndtw-1\charscalex100 afacerilor\u8221? a devenit corelativ\u259? sectoar
elor economice aferente ramurilor de industrie na\u355?ional\u259?, manifestndu-s
e \line \up0 \expndtw-1\charscalex100 prin adjudecarea frauduloas\u259? a un
or oferte de achizi\u355?ii publice, prin deturnarea de fonduri bancare
,
prin \line \up0 \expndtw-1\charscalex100 manipularea pie\u355?elor de capit
al sau prin \u8222?evazionarea\u8221? unor domenii fiscalizate prin proceduri sp
eciale etc. \par\pard\qj \li1440\ri338\sb0\sl-253\slmult0\fi360 \up0 \expndtw-3\
charscalex100 n toat\u259? aceast\u259? ecua\u355?ie constat\u259?m faptul c\u259
?, n ansamblul s\u259?u, \u8222?criminalitatea afacerilor\u8221? este ntlnit\u259?
adeseori \up0 \expndtw0\charscalex106 ca o articula\u355?ie sau o extensie a put
erii, ea adaptndu-\u351?i comportamentul \u351?i ntinderea n raport cu reac\u355?ii
le \up0 \expndtw-2\charscalex100 autorit\u259?\u355?ilor judiciare din fiecare s

tat, ale administra\u355?iei publice, ale autorit\u259?\u355?ilor de control de

pe pia\u355?a bancar\u259?, pia\u355?a \up0 \expndtw-2\charscalex100 asigur\u259
?rilor \u351?i pia\u355?a de capital, precum \u351?i cu ale institu\u355?iilor U
niunii Europene.\ul0\super\cf11\f12\fs20 17 \par\pard\qj \li1440\ri342\sb0\sl-26
0\slmult0\fi360 \up0 \expndtw0\charscalex104 \ul0\nosupersub\cf8\f9\fs22 Evaziun
ea fiscal\u259? are consecin\u355?e grave asupra bugetelor statelor membre ale U
niunii Europene \u351?i asupra \up0 \expndtw0\charscalex103 sistemului de resurs
e proprii ale Uniunii Europene \u351?i conduce la nc\u259?lcarea principiului
impozit\u259?rii juste \u351?i \up0 \expndtw-2\charscalex100 transparente, dena
turnd concuren\u355?a, afectnd func\u355?ionarea pie\u355?ei interne. \par\pard\qj
\li1440\ri353\sb0\sl-240\slmult0\fi360 \up0 \expndtw0\charscalex100 Societ\u259
?\u355?ile ntmpin\u259? dezavantaje de ordin concuren\u355?ial din cauza evaziunii
fiscale, iar pierderile de venituri \up0 \expndtw-1\charscalex100 fiscale sunt
acoperite de contribuabil prin alte forme de impozitare. \par\pard\ql \li1800\sb
4\sl-245\slmult0 \up0 \expndtw-2\charscalex100 Combaterea evaziunii fiscale nu e
ste o problem\u259? care poate fi solu\u355?ionat\u259? doar la nivel na\u355?io
nal. \par\pard\ql \li1440\sb0\sl-205\slmult0 \par\pard\ql\li1440\ri395\sb84\sl-2
05\slmult0 \up0 \expndtw-1\charscalex100 \ul0\super\cf13\f14\fs19\ul0\super\cf13
\f14\fs18 14\ul0\nosupersub\cf14\f15\fs18 Strategia de securitate intern\u259?
a Uniunii Europene-C\u259?tre un model european de securitate, adoptat\u259? de
Consiliul Justi\u355?ie \u537?i Afaceri Interne \up0 \expndtw-1\charscalex100 cu
ocazia reuniunii din 25 \u537?i 26 februarie 2010 \u351?i aprobat\u259? de Cons
iliul European din 25 \u537?i 26 martie 2010. \line \up0 \expndtw-3\charscalex10
0 \ul0\super\cf13\f14\fs18 15\ul0\nosupersub\cf14\f15\fs18 SP. Huntington - \u8
222?Ciocnirea civiliza\u355?iilor \u351?i refacerea ordinii mondiale\u8221?, Edi
tura Antet, Bucure\u351?ti, 1997, pag. 40. \line \up0 \expndtw-3\charscalex100 \
ul0\super\cf13\f14\fs18 16\ul0\nosupersub\cf14\f15\fs18 M. \u350?uteu - \u8222?
Romania versus Estul, Tratat de geopolitica\u8221?, Colegiul Inter-arme de ap\u2
59?rare, Paris 1999, pag. 70-80. \line \up0 \expndtw-3\charscalex100 \ul0\super\
cf13\f14\fs18 17\ul0\nosupersub\cf14\f15\fs18 L. Albu s.a. - \u8222?Economia su
bterana in Romania\u8221?, Centrul roman de politici economice, Bucure\u351?ti 2
001, pag. 46-48.
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g16}{\bkmkend Pg16}\par\pard\qj \li1440\sb0\sl-260\slmult0 \par\pard\qj\li1440\s
b0\sl-260\slmult0 \par\pard\qj\li1440\sb0\sl-260\slmult0 \par\pard\qj\li1440\sb0
\sl-260\slmult0 \par\pard\qj\li1440\ri346\sb146\sl-260\slmult0\fi360 \up0 \expnd
tw-1\charscalex100 \ul0\nosupersub\cf8\f9\fs22 Globalizarea implic\u259? dificul
t\u259?\u355?i din ce n ce mai mari n ceea ce prive\u351?te combaterea evaziunii f
iscale la nivel \up0 \expndtw-3\charscalex100 interna\u355?ional, date fiind imp
licarea sporit\u259? a societ\u259?\u355?ilor cu sediul n \u355?\u259?ri ter\u355
?e n frauda de tip \u8220?carusel\u8221?, r\u259?spndirea \up0 \expndtw-4\charscal
ex100 comer\u355?ului electronic \u351?i globalizarea pie\u355?elor serviciilor.
\par\pard\qj \li1440\ri360\sb0\sl-260\slmult0\fi360 \up0 \expndtw-1\charscalex1
00 Amploarea evaziunii fiscale n Uniunea European\u259? se datoreaz\u259? sistemu
lui actual de tranzit al TVA care este \up0 \expndtw0\charscalex104 prea complex
, vulnerabil, f\u259?cnd tranzac\u355?iile intracomunitare greu de urm\u259?rit,
mai opace \u351?i prin urmare mai \up0 \expndtw-3\charscalex100 vulnerabile abuz
ului. \par\pard\qj \li1440\ri351\sb0\sl-260\slmult0\fi360 \up0 \expndtw0\charsca
lex100 Includerea Romniei n familia \u355?\u259?rilor europene a fost un semnal c\

u259? economia \u355?\u259?rii este pe drumul cel bun n \up0 \expndtw-1\charscale

x100 sensul cre\u351?terii \u351?i dezvolt\u259?rii, dar mai sunt pa\u351?i de u
rmat pentru a se ajunge la un nivel de eficien\u355?\u259? \u351? rentabilitate
\up0 \expndtw-2\charscalex100 specific\u259? \u355?\u259?rilor cu tradi\u355?ie n
economia de pia\u355?\u259?. \par\pard\ql \li1800\sb0\sl-198\slmult0 \up0 \expn
dtw0\charscalex100 Unul dintre ace\u351?ti pa\u351?i foarte importan\u355?i este
reducerea evaziunii fiscale cu toate implica\u355?iile acesteia asupra \par\par
d\ql \li1440\sb18\sl-242\slmult0 \up0 \expndtw-3\charscalex100 mediilor de aface
ri \u351?i asupra bugetului general consolidate. \par\pard\qj \li1440\ri347\sb12
\sl-250\slmult0\fi360 \up0 \expndtw-2\charscalex100 Geneza evaziunii \u351?i fra
udei fiscale este indisolubil legat\u259? de stat \u351?i apari\u355?ia lui. Dea lungul istoriei, formele de \up0 \expndtw0\charscalex105 manifestare au evolua
t odat\u259? cu dezvoltarea economico-social\u259?. Sustragerea de la plata obli
ga\u355?iilor a fost o \up0 \expndtw-3\charscalex100 preocupare istoric\u259? a
celor care trebuiau s\u259? le pl\u259?teasc\u259?. \par\pard\ql \li1440\ri329\s
b10\sl-250\slmult0\fi360\tx1800 \up0 \expndtw0\charscalex102 Multitudinea obliga
\u355?iilor pe care legile fiscale le impun contribuabililor \u351?i povara
acestora a determinat \up0 \expndtw-2\charscalex100 stimularea ingeniozit\u259?
\u355?ii contribuabililor n a inventa procedee diverse de eludare a obliga\u355?i
ilor fiscale. \line \tab \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf15\f16\
fs22 Evaziunea \u351?i frauda fiscal\u259?\ul0\nosupersub\cf8\f9\fs22 sunt unul
e din capitolele cele mai studiate att de teoreticieni ct \u351?i de tehnocra\u355
?ii n \line \up0 \expndtw0\charscalex100 materie fiscal\u259?.Cu toate acestea, n
pofida a tot ce se scrie despre cauzele, modalit\u259?\u355?ile, controlul sau s
anc\u355?iunile \up0 \expndtw-2\charscalex100 privitoare la acestea, cuvintele c
are desemneaz\u259? acest fenomen sunt imprecise, iar domeniul pe care l exploate
az\u259? \up0 \expndtw0\charscalex100 este incert.Aceast\u259? imprecizie provin
e de la diversitatea cuvintelor folosite pentru a desemna acela\u351?i fenomen \line \up0 \expndtw0\charscalex100 nendeplinirea voit\u259? de c\u259?tre contrib
uabil a obliga\u355?iilor fiscale legale. \par\pard\qj \li1440\ri350\sb8\sl-253\
slmult0\fi360 \up0 \expndtw-2\charscalex100 Dac\u259? se vorbe\u351?te de fraud\
u259? fiscal\u259? se vorbe\u351?te n aceea\u351?i m\u259?sur\u259? de frauda leg
al\u259?, de frauda ilegal\u259?, de abuzul \up0 \expndtw-3\charscalex100 dreptu
lui de a fugi din fa\u355?a impozitului, de subestimarea fiscal\u259?, de libert
atea alegerii c\u259?ii cele mai pu\u355?in impozante, \up0 \expndtw0\charscalex
100 frauda la lege sau economia subteran\u259?.Confuzia terminologic\u259? est
e cu att mai important\u259? cu ct cuvintele au \up0 \expndtw-2\charscalex100 sens
uri diferite de la autor la autor.Cel mai adesea frauda fiscal\u259? desemneaza
o infrac\u355?iune la lege \u351?i se distinge de \up0 \expndtw-3\charscalex100
evaziunea fiscal\u259? care s-ar putera defini \u351?i ca o utilizare abil\u259?
a posibilit\u259?\u355?ilor oferite de lege. Unii autori asimileaz\u259? \up0 \
expndtw-3\charscalex100 cele doua no\u355?iuni.Evaziunea fiscal\u259? este carac
terizat\u259? printr-o imprecizie foarte mare, ei asociindu-se trei sensuri \u35
1?i \up0 \expndtw-3\charscalex100 o dubl\u259? apreciere n ceea ce prive\u351?te
legalitatea. \par\pard\ql \li1440\ri333\sb9\sl-251\slmult0\fi360\tx1800\tx1800 \
up0 \expndtw-2\charscalex100 Primul sens ce i s-a atribuit evaziunii fiscale, ma
i ales ntre cele dou\u259? razboaie mondiale a fost cel n care frauda \line \up0 \
expndtw-2\charscalex100 mbrac\u259? o form\u259? extensiv\u259?, adic\u259? no\u3
55?iunea de evaziune fiscal\u259? este inclus\u259? n cea de fraud\u259?. \line \
tab \up0 \expndtw0\charscalex103 Cel mai cunoscut sens n care este cunoscut\u259?
evaziunea fiscal\u259? este ,,arta de a evita c\u259?derea n cmpul de \line \up0
\expndtw-2\charscalex100 atrac\u355?ie a legii fiscale\u8221?. Potrivit acestei
percep\u355?ii, evaziunea fiscal\u259? este oarecum asimilat\u259? fraudei. \li
ne \tab \up0 \expndtw-1\charscalex100 Cel de-al treilea sens constituie un terme
n generic \u351?i desemneaz\u259? totalitatea manifest\u259?rilor de ,,fuga\u822
1? din fa\u355?a \line \up0 \expndtw-1\charscalex100 impozitelor. Aceasta este o
definire n sens larg a evaziunii fiscale care ajunge s\u259? mglobeze \u351?i fra
uda. Pe aceast\u259? \line \up0 \expndtw0\charscalex100 linie se nscrie \u351?i d
efinirea \u351?i clasificarea evaziunii fiscale f\u259?cut\u259? n literatura de
specialitate interbelic\u259? de Virgil \line \up0 \expndtw-1\charscalex100 Cord

escu. \par\pard\qj \li1440\ri325\sb10\sl-250\slmult0\fi360 \up0 \expndtw-2\chars

calex100 Evaziunea \u351?i frauda fiscal\u259? este o rezultant\u259? logic\u259
? a defectelor \u351?i inadverten\u355?elor unei legisla\u355?ii imperfecte \u35
1?i r\u259?u \line \up0 \expndtw0\charscalex104 asimilate, metodelor \u351?i mod
alit\u259?\u355?ilor defectuoase de aplicare, precum \u351?i neprevederii \u351?
i nerespect\u259?rii a c\u259?rui \line \up0 \expndtw-2\charscalex100 fiscalitat
e excesiv\u259? este tot a\u351?a de vinovat\u259? ca \u351?i cei pe care i provo
ac\u259? prin aceasta la evaziune \u351?i fraud\u259? fiscal\u259?. \par\pard\qj
\li1440\ri364\sb10\sl-250\slmult0\fi360 \up0 \expndtw0\charscalex102 Pretutinde
ni \u351?i ntotdeauna evaziunea \u351?i frauda fiscal\u259? au fost condamnate. C
u toate acestea perspectivele \up0 \expndtw0\charscalex100 privind acest fenomen
nu s-au schimbat de-a lungul timpului. Ele persist\u259? n toate \u355?\u259?ril
e \u351?i n toate perioadele, n \up0 \expndtw-1\charscalex100 ciuda sanc\u355?iuni
lor. \par\pard\qj \li1440\ri362\sb8\sl-253\slmult0\fi360 \up0 \expndtw-1\charsca
lex100 Evaziunea \u351?i frauda fiscal\u259? sunt fenomene economico-sociale com
plexe deosebit de importante cu care toate \line \up0 \expndtw0\charscalex100 st
atele se confrunt\u259? n prezent \u351?i ale c\u259?ror consecin\u355?e nedorite
caut\u259? s\u259? le limiteze ct mai mult, eradicarea fiind \line \up0 \expndtw
0\charscalex103 practic imposibil\u259?.Statele trebuie s\u259? se preocupe sist
ematic \u351?i eficient de prentmpinarea \u351?i limitarea acestor \line \up0 \exp
ndtw-3\charscalex100 fenomene. \par\pard\qj \li1440\ri340\sb0\sl-253\slmult0\fi3
60 \up0 \expndtw-2\charscalex100 Statele, prin puterile publice, pot s\u259? i
ncite la evaziune \u351?i fraud\u259? fiscal\u259? urmarind n principal dou\u259?
scopuri: un \up0 \expndtw0\charscalex102 scop ,,pozitiv\u8221? argumentat de do
rin\u355?a de a stimula formarea capitalului intern, si un scop ,,negativ\u8221?
reflectat n \up0 \expndtw0\charscalex100 sprijinirea unor grupuri de interese, d
e multe ori de tip mafiot cu toate consecin\u355?ele ce decurg din aceasta. Astf
el \up0 \expndtw0\charscalex100 evaziunea \u351?i frauda fiscal\u259? apar ca el
emente dorite sau nedorite ale politicii fiscale. \par\pard\sect\sectd\fs24\pape
rw12240\paperh15840\pard\sb0\sl-240{\bkmkstart Pg17}{\bkmkend Pg17}\par\pard\qj
\li1440\sb0\sl-255\slmult0 \par\pard\qj\li1440\sb0\sl-255\slmult0 \par\pard\qj\l
i1440\sb0\sl-255\slmult0 \par\pard\qj\li1440\sb0\sl-255\slmult0 \par\pard\qj\li1
440\ri351\sb170\sl-255\slmult0\fi360 \up0 \expndtw-3\charscalex100 \ul0\nosupers
ub\cf8\f9\fs22 La nivelul Uniunii Europene, evaziunea \u351?i frauda fiscal\u259
? au consecin\u355?e grave asupra bugetelor statelor membre \up0 \expndtw-1\char
scalex100 \u351?i asupra sistemului de resurse proprii, conducnd la nc\u259?lc\u25
9?ri ale principiului impozit\u259?rii juste \u351?i transparente, \u351?i \up0
\expndtw-3\charscalex100 poate denatura concuren\u355?a afectnd astfel func\u355?
ionarea pie\u355?ei interne.Contribuabilii one\u351?ti ntmpin\u259? dezavantaje de
\up0 \expndtw0\charscalex100 ordin concuren\u355?ial din cauza evaziunii \u35
1?i fraudei fiscale, iar pierderile de venituri fiscale sunt acoperite de
\up0 \expndtw0\charscalex100 contribuabilul european prin alte forme de impozit
are. \par\pard\qj \li1440\ri340\sb10\sl-250\slmult0\fi360 \up0 \expndtw0\charsca
lex100 Evaziunea si frauda fiscal\u259? pun n pericol echitatea \u351?i justi\u35
5?ia fiscal\u259?, pierderile de venituri de c\u259?tre finan\u355?ele \up0 \exp
ndtw-3\charscalex100 publice fiind adesea compensate printr-o cre\u351?tere a fi
scalit\u259?\u355?ii, ceea ce afecteaz\u259? contribuabilii mai mode\u351?ti \u3
51?i onesti \up0 \expndtw-3\charscalex100 , care nu au posibilitatea sau inten\u
355?ia de a se sustrage de la obliga\u355?iile fiscale sau de a le nc\u259?lca. \
par\pard\qj \li1440\ri348\sb19\sl-240\slmult0\fi360 \up0 \expndtw0\charscalex102
De\u351?i intr\u259? n mare m\u259?sur\u259? n domeniul de competen\u355?\u259? a
l statelor membre, combatarea evaziunii \u351?i fraudei \up0 \expndtw0\charscale
x102 fiscale nu este o problem\u259? care poate fi solu\u355?ionat\u259? doar la
nivel na\u355?ional. \par\pard\qj \li1440\ri343\sb8\sl-255\slmult0\fi360 \up0 \
expndtw-3\charscalex100 Globalizarea implic\u259? dificult\u259?\u355?i din ce n
ce mai mari n ceea ce prive\u351?te combaterea evaziunii \u351?i fraudei fiscale
\up0 \expndtw-3\charscalex100 la nivel interna\u355?ional, date fiind implicare
a sporit\u259? a intreprinderilor cu sediul n \u355?\u259?ri ter\u355?e n frauda d
e tip ,,carusel\u8221?, \up0 \expndtw0\charscalex102 r\u259?spndirea comer\u355?u
lui electronic \u351?i globalizarea pie\u355?elor serviciilor. Amploarea evaziun

ii \u351?i fraudei fiscale n \up0 \expndtw-1\charscalex100 Uniunea European\u259?

se datoreaza sistemului actual de tranzi\u355?ie a TVA care este prea complex,
f\u259?cnd tranzac\u355?iile \up0 \expndtw-1\charscalex100 intracomunitare greu d
e urmarit, mai opace \u351?i mai vulnerabile abuzului. \par\pard\qj \li1440\ri35
8\sb0\sl-260\slmult0\fi360 \up0 \expndtw-1\charscalex100 Consolidarea mijloacelo
r de detectare a evaziunii \u351?i fraudei fiscale ar trebui s\u259? fie nso\u355
?it\u259? de o mbun\u259?t\u259?\u355?ire a \up0 \expndtw-2\charscalex100 legisla
\u355?iei existente privind asisten\u355?a pentru recuperarea impozitelor,
aplicarea unui tratament fiscal egal \u351?i \up0 \expndtw-3\charscalex10
0 garantarea caracterului practic pentru contribuabil. \par\pard\qj \li1440\ri35
2\sb0\sl-260\slmult0\fi360 \up0 \expndtw-1\charscalex100 Estim\u259?rile pierder
ilor fiscale totale generate de evaziune \u351?i frauda fiscal\u259? variaz\u259
? n Uniunea European\u259? de la \up0 \expndtw-2\charscalex100 200 la 250 miliard
e Euro, echivalentul a 2-2.25% din PNB. \par\pard\ql \li1800\sb0\sl-198\slmult0\
tx10138 \up0 \expndtw-3\charscalex100 Aceste aspecte men\u355?ionate au f\u2
59?cut ca Parlamentul European s\u259? adopte n septembrie \tab \up0 \expn
dtw-4\charscalex100 2008 o rezolutie \par\pard\ql \li1440\sb10\sl-253\slmult0
\up0 \expndtw-2\charscalex100 referitoare la o strategie coordonat\u259? pentru
intensificarea luptei impotriva fraudei fiscale. \par\pard\qj \li1440\ri361\sb7\
sl-253\slmult0\fi360 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf15\f16\fs22
n anul 2012 Comisia European\u259? a naintat c\u259?tre Parlamentul European \u35
1?i Consiliu un plan de ac\u355?iune n \line \up0 \expndtw0\charscalex104 vederea
consolid\u259?rii luptei mpotriva fraudei \u351?i a evaziunii fiscale\ul0\nosupe
rsub\cf8\f9\fs22 care eviden\u355?iaz\u259? necesitatea de a reduce \line \up0
\expndtw0\charscalex100 costurile \u351?i complexitatea sistemelor fiscale, att p
entru contribuabili, ct \u351?i pentru administra\u355?iile fiscale. Pentru \line
\up0 \expndtw-1\charscalex100 contribuabili, sc\u259?derea costurilor \u351?i a
complexit\u259?\u355?ii ar ncuraja o mai bun\u259? respectare a obliga\u355?iilo
r fiscale. Pentru \line \up0 \expndtw-3\charscalex100 administra\u355?iile fisca
le, dezvoltarea \u351?i utilizarea pe deplin a instrumentelor automatizate \u351
?i a tehnicilor de gestionare \line \up0 \expndtw0\charscalex102 a riscurilor ar
elibera resurse umane \u351?i bugetare permi\u355?ndu-le s\u259? se concentreze
asupra realiz\u259?rii obiectivelor \line \up0 \expndtw0\charscalex102 urm\u259?
rite \par\pard\qj \li1440\ri342\sb0\sl-260\slmult0\fi360 \up0 \expndtw0\charscal
ex100 Din analiza critic\u259? a stadiului actual al cadrului legislativ interna
\u355?ional \u351?i al literaturii \u351?tiin\u355?ifice n domeniul \up0 \expndtw
0\charscalex100 prevenirii \u351?i combaterii evaziunii fiscale \u351?i al sp\
u259?l\u259?rii banilor, putem de asemenea concluziona c\u259? tema propus\u259?
\up0 \expndtw0\charscalex100 poate avea un aport semnificativ la dezvoltarea cu
noa\u351?terii n domeniu. \par\pard\qj \li1440\ri347\sb0\sl-253\slmult0\fi360 \up
0 \expndtw-2\charscalex100 Astfel, absen\u355?a n
acest domeniu, a unor
lucr\u259?ri care s\u259? analizeze rela\u355?ia ntre institu\u355?iile na
\u355?ionale \u351?i \up0 \expndtw0\charscalex102 interna\u355?ionale, performa
n\u355?ele sistemului investigativ din acest domeniu, metodele \u351?i tehnicile
de investigare a \up0 \expndtw-2\charscalex100 acestor tipuri de fraud\u259?, s
tadiul lacunar\ul0\nosupersub\cf7\f8\fs22 \ul0\nosupersub\cf8\f9\fs22 n care se
g\u259?se\u351?te cercetarea de specialitate n acest moment n privin\u355?a celor
\up0 \expndtw0\charscalex100 mai importante concepte utilizate n acest domeniu, i
nsuficienta cunoa\u351?tere\ul0\nosupersub\cf7\f8\fs22 \ul0\nosupersub\cf8\f9\f
s22 a normelor de drept interna\u355?ional n \up0 \expndtw-3\charscalex100 domeni
u \u351?i a modalit\u259?\u355?ilor optime de preluare a acestuia n dreptul inter
n, ct \u351?i ignorarea experien\u355?ei\ul0\nosupersub\cf7\f8\fs22 \ul0\nosuper
sub\cf8\f9\fs22 investigative, \up0 \expndtw-3\charscalex100 legislative, doctri
nare \u351?i jurispruden\u355?iale de c\u259?tre unele \u355?\u259?ri membre ale
Uniunii Europene ca: Austria, Fran\u355?a, Italia, \up0 \expndtw-4\charscalex10
0 Belgia \u351?.a., sunt aspecte ce se impun a fi eviden\u355?iate. \par\pard\ql
\li1800\sb1\sl-222\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf7\f8
\fs22 Cercetarea vizeaz\u259?, n principal: \par\pard\ql \li1800\sb13\sl-253\slmu
lt0 \up0 \expndtw-3\charscalex100 I. Aprofundarea unor abord\u259?ri-conexe ante
rioare: \par\pard\qj \li1440\ri358\sb0\sl-260\slmult0\fi360 \up0 \expndtw0\chars

calex104 Prezentarea \u351?i analiza conceptelor de evaziune fiscal\u259? \u351?

i sp\u259?lare a banilor ca amenin\u355?\u259?ri la adresa \up0 \expndtw-3\chars
calex100 spa\u355?iului comunitar: \par\pard\qj \li1440\ri340\sb0\sl-246\slmult0
\fi360 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf8\f9\fs22 1.\ul0\nosupers
ub\cf7\f8\fs22 \ul0\nosupersub\cf8\f9\fs22 Aspecte privind evaziunea fiscal\u
259? \u351?i sp\u259?larea banilor n societatea contemporan\u259?\ul0\nosupersub\
cf7\f8\fs22 \ul0\nosupersub\cf8\f9\fs22 n contextul globaliz\u259?rii, \up0 \e
xpndtw-1\charscalex100 formele de manifestare ale evaziunii fiscale \u351?i sp\u
259?l\u259?rii banilor , instrumente juridice de prevenire \u351?i combatere a
\up0 \expndtw-2\charscalex100 acestora,\ul0\nosupersub\cf7\f8\fs22 \ul0\nosupe
rsub\cf8\f9\fs22 conexiunile dintre crima organizat\u259?, sp\u259?larea banilor
\u351?i evaziunea fiscal\u259?, crima organizat\u259? orientat\u259? spre \up0
\expndtw-2\charscalex100 profit, economia subteran\u259?, sp\u259?larea banilor
proces indispensabil al crimei organizate \par\pard\qj \li1440\ri337\sb0\sl-260\
slmult0\fi360 \up0 \expndtw-2\charscalex100 2. Sp\u259?larea banilor manifestare
a crimei organizate, sp\u259?larea banilor n cadrul criminalit\u259?\u355?ii glo
bale \u351?i evolu\u355?ia \line \up0 \expndtw-2\charscalex100 cadrului legislat
iv, etapele procesului de sp\u259?lare a banilor,\ul0\nosupersub\cf9\f10\fs22 \
ul0\nosupersub\cf8\f9\fs22 necesitatea combaterii fenomenului de sp\u259?lare a
banilor \par\pard\qj \li1440\ri333\sb0\sl-260\slmult0\fi360 \up0 \expndtw-2\char
scalex100 3.Analiza celor mai frecvente metode folosite n schemele evaziune fisca
l\u259? \u351?i de sp\u259?lare a banilor ob\u355?inu\u355?i din \line \up0 \exp
ndtw-2\charscalex100 activit\u259?\u355?i infrac\u355?ionale desf\u259?\u351?ura
te de re\u355?elele de crima organizat\u259?, att la nivel na\u355?ional ct \u351?
i la nivel comunitar. \par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0
\sl-240{\bkmkstart Pg18}{\bkmkend Pg18}\par\pard\ql \li1800\sb0\sl-253\slmult0 \
par\pard\ql\li1800\sb0\sl-253\slmult0 \par\pard\ql\li1800\sb0\sl-253\slmult0 \pa
r\pard\ql\li1800\sb0\sl-253\slmult0 \par\pard\ql\li1800\sb199\sl-253\slmult0 \up
0 \expndtw-3\charscalex100 \ul0\nosupersub\cf7\f8\fs22 II. Elaborarea unor abord
\u259?ri noi: \par\pard\ql \li1800\sb1\sl-237\slmult0 \up0 \expndtw-3\charscalex
100 A. Analiza prevederilor interne n domeniul sp\u259?l\u259?rii banilor \par\pa
rd\qj \li1440\ri333\sb13\sl-250\slmult0\fi360 \up0 \expndtw-3\charscalex100 \ul0
\nosupersub\cf8\f9\fs22 1.\ul0\nosupersub\cf7\f8\fs22 \ul0\nosupersub\cf8\f9\fs
22 Analiza infrac\u355?iunii de sp\u259?lare a banilor, defini\u355?ie, caracter
izare \u351?i situa\u355?ie premis\u259?, condi\u355?iile preexistente ale \up0
\expndtw-1\charscalex100 infrac\u355?iunii de sp\u259?lare a banilor, con\u355?i
nutul constitutiv al infrac\u355?iunii de sp\u259?lare a banilor, formele, modal
it\u259?\u355?ile \u351?i \up0 \expndtw-1\charscalex100 sanc\u355?iunile infrac\
u355?iunii de sp\u259?lare a banilor, tipologii de sp\u259?lare a banilor \u351?
i practic\u259? judiciar\u259? \par\pard\qj \li1440\ri343\sb9\sl-252\slmult0\fi3
60 \up0 \expndtw0\charscalex104 2. Radiografia cadrului legal din unele state me
mbre ale Uniunii Europene dar \u351?i altor state n domeniul \up0 \expndtw-2\char
scalex100 prevenirii \u351?i combaterii evaziunii fiscale \u351?i a sp\u259?l\u2
59?rii banilor, experien\u355?\u259? care va fi analizat\u259? n paralel cu legis
la\u355?ia \up0 \expndtw0\charscalex103 na\u355?ional\u259?, pentru a eviden\u35
5?ia diferentele \u351?i a identifica posibile solu\u355?ii aplicabile n dreptul
intern. Criteriul de \up0 \expndtw-2\charscalex100 analiz\u259? a prevederilor n
a\u355?ionale va consta ntr-un nivel echivalent de protec\u355?ie penala\ul0\nosu
persub\cf7\f8\fs22 \ul0\nosupersub\cf8\f9\fs22 a valorilor sociale ocrotite de
\up0 \expndtw0\charscalex102 norma juridic\u259? specific\u259?. Acesta este de
altfel \u351?i obiectivul instrumentelor interna\u355?ioale elaborate n domeniul
\up0 \expndtw0\charscalex102 prevenirii \u351?i combaterii sp\u259?l\u259?rii ba
nilor \u351?i evaziunii fiscale. \par\pard\qj \li1440\ri346\sb8\sl-253\slmult0\f
i360 \up0 \expndtw0\charscalex100 3. De asemenea, va fi analizat nivelul de impl
ementare a prevederilor comunitare n legisla\u355?ia romn\u259?, dac\u259? \up0 \e
xpndtw-1\charscalex100 aceste prevederi pot fi mbun\u259?t\u259?\u355?ite, precum
\u351?i alte instrumente necesare pentru combaterea evaziunii fiscale \u351?i a
\up0 \expndtw-3\charscalex100 sp\u259?l\u259?rii banilor. Va fi analizat\u259?
oportunitatea introducerii n dreptul intern\ul0\nosupersub\cf7\f8\fs22 \ul0\nosu
persub\cf8\f9\fs22 a incrimin\u259?rii independente a infrac\u355?iunii \up0 \ex

pndtw-4\charscalex100 de sp\u259?lare a banilor n raport cu infrac\u355?iunea pre

dicat. \par\pard\qj \li1440\ri334\sb0\sl-260\slmult0\fi360 \up0 \expndtw-2\chars
calex100 4.\ul0\nosupersub\cf7\f8\fs22 \ul0\nosupersub\cf8\f9\fs22 Analizarea a
spectelor de drept procesual penal specifice infrac\u355?iunilor de sp\u259?lare
a banilor \u351?i evaziune fiscal\u259?, \line \up0 \expndtw-2\charscalex100 re
spectiv, competen\u355?a cercet\u259?rii \u351?i procedura administrativ\u259? \
u351?i judiciara n cazul investig\u259?rii acestor infrac\u355?iunii . \par\par
d\qj \li1440\ri367\sb0\sl-240\slmult0\fi360 \up0 \expndtw0\charscalex100 \ul0\no
supersub\cf7\f8\fs22 B. Analiza sistemul investigativ \u351?i de cooperare pen
tru prevenirea \u351?i combaterea sp\u259?l\u259?rii banilor \u351?i \up0 \exp
ndtw-1\charscalex100 evaziunii fiscale \par\pard\qj \li1440\ri339\sb19\sl-240\sl
mult0\fi360 \up0 \expndtw0\charscalex104 \ul0\nosupersub\cf8\f9\fs22 1. Analiza
dificult\u259?\u355?ilor ntmpinate cu ocazia investig\u259?ri infrac\u355?iunilor
generatoare de bani murdari \u351?i a \up0 \expndtw-2\charscalex100 infrac\u355
?iunilor de sp\u259?lare a banilor n contextul trinomului poli\u355?ie-parchet-i
nstan\u355?e de judecat\u259? \par\pard\qj \li1440\ri344\sb8\sl-255\slmult0\fi36
0 \up0 \expndtw0\charscalex102 2. Motivarea necesit\u259?tii existentei unui s
pa\u355?iu judiciar intern \u351?i comunitar coerent, care s\u259? asigure masur
i \up0 \expndtw-3\charscalex100 eficiente n prevenirea \u351?i combaterea fenomen
elor de evaziune fiscal\u259? \u351?i de sp\u259?lare a banilor. Analiza prezent
\u259? si de \up0 \expndtw0\charscalex105 perspectiv\u259? a spatiului judiciar
european, n virtutea prevederilor Tratatului de Reforma de la Lisabona din \up0 \
expndtw0\charscalex100 decembrie 2007 \u351?i a Directivei 2005/60/EC a Parlamen
tului \u351?i Consiliului European privind prevenirea folosirii \up0 \expndtw0\c
harscalex100 sistemului financiar n scopul sp\u259?l\u259?rii banilor \u351?i al
finan\u355?\u259?rii terorismului. \par\pard\qj \li1440\ri343\sb0\sl-255\slmult0
\fi360 \up0 \expndtw0\charscalex100 3. Prezentarea \u351?i analizarea organiza\u
355?iilor \u351?i organismelor interne \u351?i interna\u355?ionale cu atribu\u35
5?iuni n domeniul \up0 \expndtw0\charscalex100 prevenirii \u351?i combaterii crim
ei oragnizate, evaziunii fiscale \u351?i sp\u259?l\u259?rii banilor, respectiv,
Organiza\u355?ia Na\u355?iunilor \up0 \expndtw-3\charscalex100 Unite, Consiliul
Europei, Comisia European\u259?, Eurojust \u351?i Europol, Organiza\u355?ia Inte
rna\u355?ional\u259? de Poli\u355?ie Criminal\u259?\up0 \expndtw-3\charscalex100
Interpol \u351?i Centrul Regional SECI de Combatere a Infrac\u355?ionalit\u259?
\u355?ii Transfrontaliere, Sistemul institu\u355?ional na\u355?ional \up0 \expnd
tw-4\charscalex100 de prevenire \u351?i combatere a evaziunii fiscale \u351?i sp
\u259?l\u259?rii banilor. \par\pard\qj \li1440\ri328\sb3\sl-240\slmult0\fi360 \u
p0 \expndtw-2\charscalex100 4. Analiza critic\u259? a sistemul investigativ na\u
355?ional pentru prevenirea \u351?i combaterea evaziunii fiscale \u351?i sp\u2
59?l\u259?rii \line \up0 \expndtw-2\charscalex100 banilor, respectiv, institu\u3
55?iile cu atribu\u355?iuni de aplicare a legii \u351?i institu\u355?iile cu rol
investigativ \u351?i de cercetare penal\u259?. \par\pard\ql \li1800\sb10\sl-253
\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf7\f8\fs22 C. Abordarea
criminologica a infrac\u355?iunilor de sp\u259?lare a banilor \u351?i evaziune f
iscal\u259? \par\pard\qj \li1440\ri356\sb18\sl-240\slmult0\fi360 \up0 \expndtw-2
\charscalex100 \ul0\nosupersub\cf8\f9\fs22 1. Analiza factorilor criminogeni, a
cauzelor generatoare \u351?i condi\u355?iilor favorizatoare\ul0\nosupersub\cf7\f
8\fs22 \ul0\nosupersub\cf8\f9\fs22 a infrac\u355?iunii de sp\u259?lare a \up0 \
expndtw-3\charscalex100 banilor \u351?i evaziune fiscal\u259? . \par\pard\ql \li
1800\sb10\sl-253\slmult0 \up0 \expndtw-2\charscalex100 2. Analiza profilului per
sonalit\u259?\u355?ii infractorului specializat n opera\u355?iuni de sp\u259?lare
a banilor \u351?i evaziune fiscal\u259? \par\pard\ql \li1800\sb7\sl-253\slmult0
\up0 \expndtw-2\charscalex100 3. Prezentarea \u351?i analiza politicilor financ
iar-fiscale promovate n Uniunea European\u259? \par\pard\ql \li1800\sb247\sl-253\
slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf7\f8\fs22 III. Adaptarea
unor abord\u259?ri-conexe anterioare: \par\pard\ql \li1800\sb7\sl-253\slmult0 \
up0 \expndtw-2\charscalex100 A. Managementul strategic \u351?i opera\u355?ional
al prevenirii \u351?i combaterii sp\u259?l\u259?rii banilor \u351?i evaziunii fi
scale \par\pard\qj \li1440\ri331\sb0\sl-260\slmult0\fi360 \up0 \expndtw-3\charsc
alex100 \ul0\nosupersub\cf8\f9\fs22 1. Prezentarea unor considera\u355?ii cu pri

vire la managementul prevenirii \u351?i combaterii sp\u259?l\u259?rii banilor \u

351?i evaziunii \line \up0 \expndtw-3\charscalex100 fiscale, respectiv principii
le care stau la baza exercit\u259?rii actului managerial, func\u355?iile procesu
lui de management. \par\pard\qj \li1440\ri474\sb0\sl-250\slmult0\fi360 \up0 \exp
ndtw-2\charscalex100 2. Prezentarea unor aspecte de management strategic al Romn
iei n domeniul prevenirii \u351?i combaterii sp\u259?l\u259?rii \line \up0 \expnd
tw-2\charscalex100 banilor \u351?i evaziune fiscal\u259? , analiza strategic\u25
9? efectuat\u259? de Oficiul Na\u355?ional de Prevenire \u351?i Combatere a Sp\u
259?l\u259?rii \line \up0 \expndtw-3\charscalex100 Banilor \par\pard\qj \li1440\
ri359\sb0\sl-253\slmult0\fi360 \up0 \expndtw-1\charscalex100 3. Analizarea unor
aspecte de management opera\u355?ional al prevenirii \u351?i combaterii sp\u259?
l\u259?rii banilor \u351?i evaziunii \line \up0 \expndtw0\charscalex100 fiscale,
respectiv, analiza tactic\u259? a situa\u355?iei financiare a persoanelor fizic
e \u351?i juridice implicate n opera\u355?iuni de \line \up0 \expndtw-3\charscale
x100 sp\u259?lare a banilor, managementul investigativ al Direc\u355?iei de Inve
stigare a Infrac\u355?iunilor de Criminalitate Organizat\u259? \line \up0 \expnd
tw-4\charscalex100 \u351?i Terorism. \par\pard\sect\sectd\fs24\paperw12240\paper
h15840\pard\sb0\sl-240{\bkmkstart Pg19}{\bkmkend Pg19}\par\pard\ql \li1800\sb0\s
l-253\slmult0 \par\pard\ql\li1800\sb0\sl-253\slmult0 \par\pard\ql\li1800\sb0\sl253\slmult0 \par\pard\ql\li1800\sb0\sl-253\slmult0 \par\pard\ql\li1800\sb199\sl253\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf7\f8\fs22 B. Corela\
u355?ii ale infrac\u355?iunii de sp\u259?lare a banilor cu alte tipuri de infrac
\u355?iuni \par\pard\qj \li1440\ri344\sb0\sl-250\slmult0\fi360 \up0 \expndtw-1\c
harscalex100 \ul0\nosupersub\cf8\f9\fs22 1. Eviden\u355?ierea interdependen\u3
55?ei infrac\u355?iuni de sp\u259?lare a banilor cu imfrac\u355?iunile d
e trafic de droguri, \up0 \expndtw0\charscalex100 infrac\u355?iunile de teror
ism, infrac\u355?iunile de corup\u355?ie, infrac\u355?iunile comise n domeniul pi
e\u355?ei de capital, infrac\u355?iuni \up0 \expndtw-1\charscalex100 informatice
-Cyberlaudering, infrac\u355?iunea de evaziune fiscal\u259?. \par\pard\qj \li144
0\ri350\sb0\sl-250\slmult0\fi360 \up0 \expndtw-3\charscalex100 2. Prezentarea \u
351?i analizarea vulnerabilit\u259?\u355?ilor cu impact direct asupra discipline
i financiare \u351?i implicit a evaziuni \up0 \expndtw-2\charscalex100 fiscale,
care n sistemul financiar romnesc se constituie ca principal\u259? surs\u259? de b
ani murdari \u351?i totodat\u259? ca una din \up0 \expndtw-3\charscalex100 cele
mai simple \u351?i eficiente scheme de sp\u259?lare a banilor. \par\pard\ql \li
6025\sb0\sl-253\slmult0 \par\pard\ql\li6025\sb0\sl-253\slmult0 \par\pard\ql\li60
25\sb22\sl-253\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf7\f8\fs22
CAPITOLUL I \par\pard\ql \li2942\sb247\sl-253\slmult0 \up0 \expndtw-3\charscale
x100 CONSIDERA\u354?II PRIVIND EVAZIUNEA FISCAL\u258? \u350?I SP\u258?LAREA BANI
LOR \par\pard\ql \li1800\sb247\sl-253\slmult0 \up0 \expndtw-3\charscalex100 I. C
ONCEPTUL DE FISCALITATE \par\pard\ql \li1800\sb7\sl-253\slmult0 \up0 \expndtw-3\
charscalex100 1.1. Necesitatea fiscalit\u259?\u355?ii \par\pard\qj \li1440\ri348
\sb0\sl-253\slmult0\fi360 \up0 \expndtw-1\charscalex100 \ul0\nosupersub\cf8\f9\f
s22 Abord\u259?rile teoretice existente, ct \u351?i experien\u355?a practic\u259?
permit conturarea concluziei c\u259? fiscalitatea define\u351?te \up0 \expndtw0
\charscalex100 sistemul de principii, reguli \u351?i norme legiferate pri
vind: eviden\u355?a \u351?i gestiunea contribuabililor, stabilirea, \up0 \e
xpndtw0\charscalex100 eviden\u355?ierea \u351?i stingerea obliga\u355?iilor fisc
ale, controlul \u351?i solu\u355?ionarea plngerilor, acordarea de asisten\u355?\u
259? fiscal\u259? \up0 \expndtw0\charscalex100 contribuabililor pentru cunoa\u35
1?terea \u351?i aplicarea corect\u259? a legisla\u355?iei fiscale \par\pard\qj \
li1440\ri343\sb5\sl-240\slmult0\fi360 \up0 \expndtw-3\charscalex100 Orice demers
care se ntreprinde pentru a fundamenta necesitatea fiscalit\u259?\u355?ii porne\
u351?te de la analiza rolului pie\u355?ei \up0 \expndtw-3\charscalex100 \u351?i,
respectiv, al statului n furnizarea de bunuri \u351?i servicii publice. \par\par
d\ql \li1800\sb10\sl-253\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\c
f7\f8\fs22 1.2. Organele reprezentative ale autorit\u259?\u355?ii fiscale. \par\
pard\qj \li1440\ri355\sb8\sl-252\slmult0\fi360 \up0 \expndtw0\charscalex100 \ul0
\nosupersub\cf8\f9\fs22 n procesul de solu\u355?ionare a problemelor financiare s
unt implicate multe organe care fac parte din sistemul \up0 \expndtw-1\charscale

x100 democra\u355?iei reprezentative (Parlamentul Romniei, ca unic\u259? autorita

te legiuitoare), din autoritatea administrativ\u259? \up0 \expndtw-3\charscalex1
00 (Guvernul Romniei) sau constituie organe specializate ale puterii executive (M
inisterul Finan\u355?elor Publice, Banca \up0 \expndtw-2\charscalex100 Na\u355?i
onal\u259? a Romniei, Casa de Economii \u351?i Consemna\u355?iuni, Comisia de sup
raveghere a asigur\u259?rilor, ministerele \u351?i \up0 \expndtw0\charscalex100
celelalte organe ale administra\u355?iei publice centrale, Consiliile locale) or
i compartimente financiare ale agen\u355?ilor \up0 \expndtw-1\charscalex100 econ
omici \u351?i institu\u355?iilor publice, dup\u259? caz\ul0\super\cf11\f12\fs20
18\ul0\nosupersub\cf8\f9\fs22 . \par\pard\ql \li1800\sb8\sl-253\slmult0 \up0 \ex
pndtw-3\charscalex100 \ul0\nosupersub\cf7\f8\fs22 1.3. Parteneriatul dintre auto
ritatea fiscal\u259? \u351?i contribuabili \par\pard\qj \li1440\ri346\sb0\sl-253
\slmult0\fi360 \up0 \expndtw0\charscalex100 \ul0\nosupersub\cf8\f9\fs22 Istoria
mai veche sau mai recent\u259? ne-a demonstrat c\u259? bun\u259?starea individua
l\u259? ori social\u259? rezult\u259? din asocierea \up0 \expndtw-3\charscalex10
0 principial\u259? cu al\u355?ii, adic\u259? din statornicia unor rela\u355?ii d
e parteneriat. n condi\u355?iile globaliz\u259?rii, cre\u351?terii f\u259?r\u259?
precedent \up0 \expndtw0\charscalex103 a interdependen\u355?elor, intr\u259?rii
cu vitez\u259? n era comunic\u259?rii \u351?i informaticii, dezvoltarea partener
iatului devine o \up0 \expndtw-3\charscalex100 condi\u355?ie a existen\u355?ei,
att la nivel na\u355?ional, zonal, ct \u351?i mondial. \par\pard\ql \li1800\sb0\sl
-253\slmult0 \par\pard\ql\li1800\sb1\sl-253\slmult0 \up0 \expndtw-3\charscalex10
0 \ul0\nosupersub\cf7\f8\fs22 I.I. FRAUDA \u350?I EVAZIUNEA FISCAL\u258? \par\pa
rd\ql \li1800\sb1\sl-237\slmult0 \up0 \expndtw-3\charscalex100 2.1. Delimitarea
conceptelor de fraud\u259? \u351?i evaziune fiscal\u259? \par\pard\qj \li1440\ri
348\sb10\sl-253\slmult0\fi360 \up0 \expndtw0\charscalex100 \ul0\nosupersub\cf8\f
9\fs22 Este de subliniat faptul c\u259?, n general frauda \u351?i evaziunea fisca
l\u259? au fost \u351?i reprezint\u259? o prezen\u355?\u259? nedorit\u259?, cu \
up0 \expndtw0\charscalex102 direc\u355?ii de evolu\u355?ie \u351?i inciden\u355?
e diferite, n orice \u355?ar\u259?, indiferent de m\u259?rime, nivel de dezvoltar
e, mecanisme de \up0 \expndtw-2\charscalex100 guvernare sau sistem politic. Aces
tea reprezint\u259? un fenomen deosebit de nociv, paradoxal \u351?i reprobabil.
Pe m\u259?sur\u259? \up0 \expndtw-3\charscalex100 ce globalizarea economic\u259?
progreseaz\u259? iar fluxurile financiare se amplific\u259?, evaziunea fiscal\u
259? \u351?i forma sa agravant\u259? \up0 \expndtw0\charscalex103 frauda fiscal\
u259? cunosc o puternic\u259? diversificare n forme de manifestare \u351?i con\u3
55?inut, iar pe m\u259?sura extinderii \u351?i \up0 \expndtw0\charscalex102 cons
olid\u259?rii fenomenului de integrare acestea se interna\u355?ionalizeaz\u259?
\u351?i se deruleaz\u259? - de cele mai multe ori - n \up0 \expndtw0\charscalex10
2 structuri cu implica\u355?ii europene \u351?i interna\u355?ionale. \par\pard\q
l \li1800\sb247\sl-253\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf7
\f8\fs22 2.2. Sanc\u355?ionarea fraudei \u351?i evaziunii fiscale n Romnia \par\pa
rd\ql \li1800\sb7\sl-253\slmult0 \up0 \expndtw-2\charscalex100 2.3. Conexiunile
dintre evaziunea fiscal\u259?, sp\u259?larea banilor \u351?i crima organizat\u25
9? \par\pard\qj \li1440\ri350\sb0\sl-260\slmult0\fi360 \up0 \expndtw0\charscalex
100 \ul0\nosupersub\cf8\f9\fs22 \u8222?Grupurile de criminalitate organizat\u259
?\u8221? care de\u355?in o oarecare \u8222?putere de a influen\u355?a politicul\
u8221? prin fondurile \line \up0 \expndtw-2\charscalex100 financiare importante
pe care le ob\u355?in \u351?i n\u355?eleg s\u259? le \u8222?investeasc\u259?\u822
1? pentru men\u355?inerea sau cre\u351?terea acestei influen\u355?e, \line \up0
\expndtw-2\charscalex100 nu sunt alc\u259?tuite din oameni violen\u355?i, cu tul
bur\u259?ri psihice sau de personalitate, care folosesc intimidarea civililor \u
351?i \par\pard\ql \li1440\sb0\sl-207\slmult0 \par\pard\ql\li1440\sb119\sl-207\s
lmult0 \up0 \expndtw-4\charscalex100 \ul0\super\cf13\f14\fs19\ul0\super\cf13\f14
\fs18 18\ul0\nosupersub\cf14\f15\fs18 I. Condor, \ul0\nosupersub\cf17\f18\fs18
op. cit\ul0\nosupersub\cf14\f15\fs18 , p. 102.
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b0\sl-253\slmult0 \par\pard\qj\li1440\sb0\sl-253\slmult0 \par\pard\qj\li1440\sb0
\sl-253\slmult0 \par\pard\qj\li1440\ri337\sb179\sl-253\slmult0 \up0 \expndtw0\ch
arscalex100 \ul0\nosupersub\cf8\f9\fs22 violen\u355?a ca arm\u259? pentru a-\u35
1?i atinge scopurile. Deci aceste persoane dispun de o preg\u259?tire profesiona
l\u259? deosebit\u259?, \up0 \expndtw-1\charscalex100 precum \u351?i de aportul
unor speciali\u351?ti recunoscu\u355?i n domeniile financiare, bancare, ale pie\u
355?ei de capital, etc. \u351?i s-a \up0 \expndtw0\charscalex100 acceptat, n acel
a\u351?i timp, c\u259? r\u259?mn necunoscute ra\u355?iunile \u351?i motivele care
leag\u259? \u351?i determin\u259? anumite grupuri de \up0 \expndtw0\charscalex1
00 persoane s\u259? urm\u259?reasc\u259? realizarea diferitelor scopuri, indifer
ent de consecin\u355?e. \par\pard\ql \li1800\sb0\sl-253\slmult0 \par\pard\ql\li1
800\sb14\sl-253\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf7\f8\fs2
2 III.FORME DE MATERIALIZARE A EVAZIUNII FISCALE \u350?I FRAUDEI FISCALE \par\pa
rd\ql \li1800\sb7\sl-253\slmult0 \up0 \expndtw-3\charscalex100 3.1. Mijloace de
evaziune fiscal\u259? licit\u259? \par\pard\ql \li1440\ri331\sb0\sl-253\slmult0\
fi360\tx1800 \up0 \expndtw0\charscalex103 \ul0\nosupersub\cf8\f9\fs22 Unii autor
i\ul0\super\cf11\f12\fs20 19\ul0\nosupersub\cf8\f9\fs22 consider\u259? acest ti
p de evaziune ca fiind ac\u355?iunea contribuabilului prin care se ocole\u351?te
legea \line \up0 \expndtw-2\charscalex100 recurgnd la o combina\u355?ie neprev\u
259?zut\u259? a legilor \u351?i deci \u8222?tolerat\u259? prin sc\u259?pare din
vedere\u8221?. \line \tab \up0 \expndtw-2\charscalex100 Al\u355?i autori\ul0\sup
er\cf11\f12\fs20 20\ul0\nosupersub\cf8\f9\fs22 consider\u259? c\u259? prin aces
t tip de evaziune se permite sustragerea unei p\u259?r\u355?i din materia impoza
bil\u259? f\u259?r\u259? \line \up0 \expndtw-2\charscalex100 ca aceast\u259? con
duit\u259? s\u259? fie considerat\u259? ca o v\u259?t\u259?mare a unei legi s\u2
59? fie sanc\u355?ionat\u259? ca infrac\u355?iune sau contraven\u355?ie. \par\pa
rd\ql \li1800\sb0\sl-253\slmult0 \par\pard\ql\li1800\sb1\sl-253\slmult0 \up0 \ex
pndtw-3\charscalex100 \ul0\nosupersub\cf7\f8\fs22 3. 2. Mijloace de fraud\u259?
fiscal\u259? \par\pard\qj \li1440\ri354\sb0\sl-250\slmult0\fi360 \up0 \expndtw-3
\charscalex100 Frauda fiscal\u259? \ul0\nosupersub\cf9\f10\fs22 se manifest\u259
? n numeroase forme deoarece reprezint\u259?, \ul0\nosupersub\cf8\f9\fs22 n princi
piu, \ul0\nosupersub\cf9\f10\fs22 tot ce se desf\u259?\u351?oar\u259? dincolo \u
p0 \expndtw0\charscalex102 de limita cadrului legal, cu acela\u351?i scop bine d
efinit de a ocoli impunerea fiscal\u259?, \ul0\nosupersub\cf8\f9\fs22 adic\u259?
infinite combina\u355?ii de \up0 \expndtw0\charscalex102 situa\u355?ii, fapte \
u351?i strategii ilegale. \par\pard\qj \li1440\ri343\sb0\sl-260\slmult0\fi360 \u
p0 \expndtw-1\charscalex100 Acest tip de evaziune fiscal\u259? const\u259? n tota
litatea ac\u355?iunilor contribuabilului ce ncalc\u259? o prescrip\u355?ie legal\
u259? cu \up0 \expndtw-1\charscalex100 scopul de a nu pl\u259?ti impozitul cuven
it\ul0\super\cf11\f12\fs20 21\ul0\nosupersub\cf8\f9\fs22 . Aceasta are la baz\u2
59? frauda \u351?i reaua credin\u355?\u259? a contribuabilului. \par\pard\ql \li
1800\sb238\sl-253\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf7\f8\f
s22 IV. SP\u258?LAREA BANILOR \par\pard\ql \li1800\sb7\sl-253\slmult0 \up0 \expn
dtw-3\charscalex100 4.1. Considera\u355?ii generale privind sp\u259?larea banilo
r \par\pard\qj \li1440\ri341\sb0\sl-255\slmult0\fi360 \up0 \expndtw-1\charscalex
100 \ul0\nosupersub\cf8\f9\fs22 Principalul efect al globaliz\u259?rii economice
, este acela al circula\u355?iei extrem de rapide a capitalurilor prin ntreg \up0
\expndtw0\charscalex100 mapamondul, producnd o adev\u259?rat\u259? dematerializa
re a banilor , cu toate c\u259? monedele \u351?i banii de hrtie nc\u259? mai \up0
\expndtw-3\charscalex100 circul\u259?, cele mai multe tranzac\u355?ii monetare i
mplic\u259? transferurile electronice, re\u355?eaua informatic\u259? mondial\u25

9? putnd fi \up0 \expndtw-2\charscalex100 folosit\u259? att pentru efectuarea unor

tranzac\u355?ii financiare tradi\u355?ionale, ns\u259? ultrarapide \u351?i extre
m de greu de urm\u259?rit, \up0 \expndtw-2\charscalex100 ct \u351?i mai ales, pen
tru introducerea conceptului de \u8222?bani electronici\u8221?. \par\pard\ql \li
1800\sb233\sl-253\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf7\f8\f
s22 4.2.Sp\u259?larea banilor n cadrul criminalit\u259?\u355?ii globale \u351?i
evolu\u355?ia cadrului legal \par\pard\qj \li1440\ri357\sb10\sl-250\slmult0\fi36
0 \up0 \expndtw0\charscalex103 \ul0\nosupersub\cf8\f9\fs22 n legisla\u355?ia romn\
u259?, termenul de sp\u259?lare a banilor a fost consacrat de dispozi\u355?iunil
e Legii nr.21/1999, act \up0 \expndtw0\charscalex100 normativ care se nscria, la
timpul respectiv, n ampla ac\u355?iune de armonizare a legisla\u355?iei na\u355?i
onale cu legisla\u355?ia \up0 \expndtw0\charscalex100 Uniunii Europene. \par\par
d\qj \li1440\ri358\sb10\sl-250\slmult0\fi360 \up0 \expndtw0\charscalex100 Legea
nr. 21/1999 a fost abrogat\u259? la data de 7 decembrie 2002, cnd Parlamentul Romn
iei a adoptat Legea \up0 \expndtw-3\charscalex100 nr.656/2002 pentru prevenirea
\u351?i sanc\u355?ionarea sp\u259?l\u259?rii banilor, precum \u351?i pentru inst
ituirea unor m\u259?suri de prevenire \up0 \expndtw-4\charscalex100 \u351?i comb
atere a finan\u355?\u259?rii actelor de terorism \par\pard\ql \li1855\sb248\sl-2
53\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf7\f8\fs22 4.3. Etapel
e procesului de sp\u259?lare a banilor \par\pard\qj \li1440\ri360\sb7\sl-253\slm
ult0\fi360 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf8\f9\fs22 n literatura
de specialitate s-a demonstrat c\u259? procesele care se efectueaz\u259? n veder
ea sp\u259?l\u259?rii banilor \u351?i a punerii \line \up0 \expndtw-1\charscalex
100 n circula\u355?ie a valorilor a\u351?a zis curate parcurg trei etape ( plasar
ea valorilor, stratificarea \u351?i integrarea acestora) \u351?i \line \up0 \exp
ndtw-2\charscalex100 presupun deseori elemente de extraneitate, fie printr-o ent
itate fizic\u259? sau juridic\u259? comercial\u259?, fie printr-o institu\u355?i
e \line \up0 \expndtw-2\charscalex100 financiar\u259?. \par\pard\qj \li1800\ri33
3\sb0\sl-260\slmult0 \up0 \expndtw-2\charscalex100 Cele trei etape de baz\u259?
pot avea loc fie sub form\u259? de faze separate \u351?i distincte, fie simultan
sau prin suprapunere. \up0 \expndtw-2\charscalex100 Uneori cele trei etape ale
sp\u259?l\u259?rii banilor sunt prezentate cu denumiri mai plastice, precum: \pa
r\pard\ql \li1800\sb1\sl-238\slmult0 \up0 \expndtw-3\charscalex100 a) presp\u259
?larea adic\u259? convertirea banilor murdari n bani cura\u355?i; \par\pard\ql \l
i1800\sb10\sl-253\slmult0 \up0 \expndtw-3\charscalex100 b) sp\u259?larea princip
al\u259? conversia banilor n intr\u259?ri contabile; \par\pard\ql \li1800\sb1\sl237\slmult0 \up0 \expndtw-3\charscalex100 c) uscarea (reciclarea) folosirea bani
lor pentru a ob\u355?ine profit. \par\pard\ql \li1440\sb0\sl-207\slmult0 \par\pa
rd\ql\li1440\sb0\sl-207\slmult0 \par\pard\ql\li1440\sb0\sl-207\slmult0 \par\pard
\ql\li1440\sb127\sl-207\slmult0 \up0 \expndtw-1\charscalex100 \ul0\super\cf13\f1
4\fs19\ul0\super\cf13\f14\fs18 19\ul0\nosupersub\cf14\f15\fs18 A se vedea D.D.
Clocotici, Gh. Gheorghiu, \ul0\nosupersub\cf17\f18\fs18 Evaziune fiscal\u259?\ul
0\nosupersub\cf14\f15\fs18 , Ed. Lumina Lex, Bucure\u351?i, 1997, pag. 7; \par\p
ard\qj \li1440\ri394\sb19\sl-200\slmult0 \up0 \expndtw0\charscalex103 \ul0\super
\cf13\f14\fs18 20\ul0\nosupersub\cf14\f15\fs18 A se vedea I. V\u259?c\u259?rel,
G. Anghelescu; Gh. D. Bistriceanu; T. Mo\u351?teanu, F. Bercea, M. Bondar, F. G
eorgescu \ul0\nosupersub\cf17\f18\fs18 Finan\u355?e Publice\ul0\nosupersub\cf14\
f15\fs18 , Ed. \up0 \expndtw-2\charscalex100 Didactic\u259? \u351?i Pedagogic\u2
59?, Bucure\u351?ti, 2000 pag. 475; \par\pard\ql \li1440\sb2\sl-198\slmult0 \up0
\expndtw-2\charscalex100 \ul0\super\cf13\f14\fs18 21\ul0\nosupersub\cf14\f15\fs
18 \u350?aguna, Tutungiu, Op. Cit. pag. 24
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p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g21}{\bkmkend Pg21}\par\pard\ql \li5984\sb0\sl-253\slmult0 \par\pard\ql\li5984\s
b0\sl-253\slmult0 \par\pard\ql\li5984\sb0\sl-253\slmult0 \par\pard\ql\li5984\sb0
\sl-253\slmult0 \par\pard\ql\li5984\sb199\sl-253\slmult0 \up0 \expndtw-3\charsca
lex100 \ul0\nosupersub\cf7\f8\fs22 CAPITOLUL II \par\pard\ql \li1958\sb247\sl-25
3\slmult0 \up0 \expndtw-2\charscalex100 EVAZIUNEA FISCAL\u258? \u350?I SP\u258?L
AREA BANILOR N CONTEXTUL ASIGUR\u258?RII SECURIT\u258?\u354?II \par\pard\ql \li48
48\sb7\sl-253\slmult0 \up0 \expndtw-3\charscalex100 INTERNE A UNIUNII EUROPENE \
par\pard\qj \li1440\ri1427\sb242\sl-260\slmult0\fi360\tx2215 \up0 \expndtw-4\cha
rscalex100 I. \tab \up0 \expndtw-3\charscalex100 COMBATEREA EVAZIUNII FISCALE \u
350?I A SP\u258?LARII BANILOR -OBIECTIVE ALE \line\up0 \expndtw-3\charscalex100
STRATEGIEI DE SECURITATE INTERN\u258? A UNIUNII EUROPENE \par\pard\ql \li1800\sb
1\sl-235\slmult0 \up0 \expndtw-2\charscalex100 1.1. Aspecte generale privind Str
ategia de securitate intern\u259? a Uniunii Europene \par\pard\qj \li1440\ri325\
sb11\sl-252\slmult0\fi360 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf15\f16
\fs22 Principalele riscuri \u351?i amenin\u355?\u259?ri infrac\u355?ionale cu ca
re se confrunt\u259? n prezent Europa\ul0\nosupersub\cf8\f9\fs22 , \u351?i anume
terorismul, \line \up0 \expndtw-2\charscalex100 formele grave de criminalitate,
criminalitatea organizat\u259?, traficul de droguri, criminalitatea informatic\u
259?, traficul de \line \up0 \expndtw0\charscalex100 fiin\u355?e umane, exploata
rea sexual\u259? a minorilor \u351?i pornografia infantil\u259?, \ul0\nosupersub
\cf15\f16\fs22 infrac\u355?ionalitatea economic\u259? \u351?i corup\u355?ia\ul0\

nosupersub\cf8\f9\fs22 , \line \up0 \expndtw0\charscalex100 traficul de armament

\u351?i criminalitatea transfrontalier\u259?, se adapteaz\u259? extrem de rapid
la schimb\u259?rile \u351?tiin\u355?ifice \u351?i \line \up0 \expndtw-2\charsca
lex100 tehnologice, n ncercarea lor de a exploata n mod ilegal \u351?i de a submina
valorile \u351?i prosperitatea societ\u259?\u355?ilor noastre \line \up0 \expnd
tw-3\charscalex100 deschise\ul0\super\cf11\f12\fs20 22\ul0\nosupersub\cf8\f9\fs2
2 . \par\pard\ql \li1800\sb248\sl-253\slmult0 \up0 \expndtw-2\charscalex100 \ul0
\nosupersub\cf7\f8\fs22 1.2.Securitatea intern\u259? a Uniunii Europene n context
ul crizei economico-financiare \par\pard\qj \li1440\ri351\sb10\sl-250\slmult0\fi
360 \up0 \expndtw-1\charscalex100 \ul0\nosupersub\cf8\f9\fs22 Actuala criz\u259?
economico-financiar\u259? afecteaz\u259? nefavorabil securitatea european\u259?
att la nivelul UE, ca entitate \up0 \expndtw-2\charscalex100 economic\u259?, po
litic\u259?, social\u259? \u351?i administrativ\u259?, ct \u351?i n cadrul
fiec\u259?rui stat membru. Factorul generator de \up0 \expndtw-2\charscale
x100 insecuritate este reprezentat de instabilitatea economic\u259? care induce
efecte negative n activitatea social\u259?, politic\u259?, \up0 \expndtw-2\charsc
alex100 economic\u259? a tuturor statelor membre ale UE. Astfel, n UE ntreaga acti
vitate economic\u259? \u351?i financiar\u259? a fost serios \up0 \expndtw-3\char
scalex100 afectat\u259? de criza economico-financiar\u259?. \par\pard\qj \li1440
\sb0\sl-260\slmult0 \par\pard\qj\li1440\ri615\sb2\sl-260\slmult0\fi360 \up0 \exp
ndtw-2\charscalex100 \ul0\nosupersub\cf7\f8\fs22 II.POLITICI DE PREVENIRE \u350?
I COMBATERE A EVAZIUNII FISCALE N STATELE MEMBRE \up0 \expndtw-3\charscalex100 AL
E UNIUNII EUROPENE \par\pard\ql \li1800\sb1\sl-235\slmult0 \up0 \expndtw-3\chars
calex100 2.1. Aspecte generale \par\pard\qj \li1440\ri350\sb11\sl-253\slmult0\fi
360 \up0 \expndtw0\charscalex102 \ul0\nosupersub\cf8\f9\fs22 Veniturile fiscale,
indiferent de modalitatea procur\u259?rii acestora, constituie principalul mijl
oc de formare a \up0 \expndtw0\charscalex100 resurselor bugetului de stat. Acest
e resurse sunt apoi redistribuite pentru realizarea serviciilor de baz\u259?, de
stinate \up0 \expndtw-4\charscalex100 contribuabililor, ca expresie a obliga\u35
5?iilor pe care statul \u351?i le asum\u259?. Impozitul este, finalmente, o form
\u259? de finan\u355?are \up0 \expndtw-4\charscalex100 de c\u259?tre contribuabi
li a cheltuielilor publice. \par\pard\ql \li1800\sb7\sl-253\slmult0 \up0 \expndt
w-2\charscalex100 \ul0\nosupersub\cf7\f8\fs22 2.2. Sanc\u355?ionarea faptelor de
evaziune fiscal\u259? n unele state membre ale Uniunii Europene \par\pard\qj \l
i1440\ri815\sb0\sl-260\slmult0\fi360 \up0 \expndtw-2\charscalex100 2.3. Aprecier
i privind politica de prevenire \u351?i combatere a evaziunii fiscale n unele sta
te membre ale \up0 \expndtw-3\charscalex100 Uniunii Europene \par\pard\qj \li144
0\ri371\sb0\sl-260\slmult0\fi360 \up0 \expndtw-1\charscalex100 \ul0\nosupersub\c
f8\f9\fs22 Abordarea \u8222?economiei infrac\u355?iunii\u8221? conduce la o conc
luzie f\u259?r\u259? dubii: conformarea depinde de constrngere. \line \up0 \expnd
tw-4\charscalex100 Concluziile unei astfel de abord\u259?ri sunt urm\u259?toarel
e: \up0 \expndtw-2\charscalex100 \u8222?faptul c\u259? un contribuabil \u351?i pl
\u259?te\u351?te impozitele \u351?i taxele este \par\pard\ql \li1440\sb1\sl-213\
slmult0 \up0 \expndtw-2\charscalex100 exclusiv urmare a consecin\u355?elor previ
zibile ale descoperirii \u351?i sanc\u355?ion\u259?rii.\u8221? \par\pard\ql \li1
800\sb11\sl-233\slmult0\tx4131 \up0 \expndtw-3\charscalex100 n toate \u355?\u25
9?rile analizate \tab \up0 \expndtw-3\charscalex100 (n continuare) sanc\u355?i
unile pentru nc\u259?lcarea reglement\u259?rilor privind stabilirea \u351?i
\par\pard\qj \li1440\ri347\sb5\sl-260\slmult0 \up0 \expndtw0\charscalex100 cole
ctarea impozitelor \u351?i taxelor sunt cuprinse n Codul de procedur\u259? fiscal
\u259?, (Codul fiscal privind veniturile, n \up0 \expndtw0\charscalex100 Belgia)
completat n unele \u355?\u259?ri \u351?i cu coduri specifice: de exemplu Codul T.
V.A. n Finlanda. \par\pard\ql \li1800\sb1\sl-235\slmult0 \up0 \expndtw-3\charscal
ex100 \ul0\nosupersub\cf7\f8\fs22 2.3.1. Fran\u355?a \par\pard\ql \li1800\sb11\s
l-253\slmult0 \up0 \expndtw-3\charscalex100 2.3.2. Anglia \par\pard\ql \li1800\s
b7\sl-253\slmult0 \up0 \expndtw-3\charscalex100 2.3.3. Finlanda \par\pard\ql \li
1800\sb1\sl-237\slmult0 \up0 \expndtw-3\charscalex100 2.3.4. Spania \par\pard\ql
\li1800\sb10\sl-253\slmult0 \up0 \expndtw-3\charscalex100 2.3.5. Belgia \par\pa
rd\ql \li1800\sb7\sl-253\slmult0 \up0 \expndtw-3\charscalex100 2.3.6. Portugalia
\par\pard\ql \li1800\sb1\sl-237\slmult0 \up0 \expndtw-3\charscalex100 2.3.7. Ge

rmania \par\pard\ql \li1800\sb10\sl-253\slmult0 \up0 \expndtw-3\charscalex100 2.

3.8. Luxemburg \par\pard\ql \li1800\sb7\sl-253\slmult0 \up0 \expndtw-3\charscale
x100 2.3.9. Bulgaria \par\pard\qj \li1440\sb0\sl-200\slmult0 \par\pard\qj\li1440
\sb0\sl-200\slmult0 \par\pard\qj\li1440\sb0\sl-200\slmult0 \par\pard\qj\li1440\r
i397\sb51\sl-200\slmult0 \up0 \expndtw-1\charscalex100 \ul0\super\cf13\f14\fs19\
ul0\super\cf13\f14\fs18 22\ul0\nosupersub\cf14\f15\fs18 Strategia de securitate
intern\u259? a Uniunii Europene-C\u259?tre un model european de securitate, ado
ptat\u259? de Consiliul Justi\u355?ie \u537?i Afaceri Interne \up0 \expndtw-1\ch
arscalex100 cu ocazia reuniunii din 25 \u537?i 26 februarie 2010 \u351?i aprobat
\u259? de Consiliul European din 25 \u537?i 26 martie 2010.
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}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g22}{\bkmkend Pg22}\par\pard\qj \li1440\sb0\sl-240\slmult0 \par\pard\qj\li1440\s
b0\sl-240\slmult0 \par\pard\qj\li1440\sb0\sl-240\slmult0 \par\pard\qj\li1440\sb0
\sl-240\slmult0 \par\pard\qj\li1440\sb0\sl-240\slmult0 \par\pard\qj\li1440\ri836
\sb22\sl-240\slmult0\fi360 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf7\f8\
fs22 III. PREVENIREA \u350?I COMBATEREA SP\u258?L\u258?RII BANILOR N UNELE STATE
MEMBRE ALE \up0 \expndtw-3\charscalex100 UNIUNII EUROPENE \par\pard\ql \li1800\s
b10\sl-253\slmult0 \up0 \expndtw-3\charscalex100 3.1. Fran\u355?a \par\pard\ql \
li1800\sb7\sl-253\slmult0 \up0 \expndtw-3\charscalex100 3.2. Germania \par\pard\
ql \li1800\sb1\sl-237\slmult0 \up0 \expndtw-3\charscalex100 3.3. Italia \par\par
d\ql \li1800\sb10\sl-253\slmult0 \up0 \expndtw-3\charscalex100 3.4. Spania \par\
pard\ql \li1800\sb247\sl-253\slmult0 \up0 \expndtw-3\charscalex100 IV. CORPORA\u
354?IILE MULTINA\u354?IONALE \par\pard\ql \li1800\sb7\sl-253\slmult0 \up0 \expnd
tw-4\charscalex100 4. 1. Corpora\u355?iile multina\u355?ionale - principalul vec
tor al globaliz\u259?rii \par\pard\qj \li1440\ri342\sb0\sl-256\slmult0\fi360 \up
0 \expndtw-2\charscalex100 \ul0\nosupersub\cf8\f9\fs22 Literatura de specialitat
e re\u355?ine numeroase defini\u355?ii pentru corpora\u355?iile multina\u355?ion
ale. Astfel, una dintre primele \up0 \expndtw0\charscalex103 defini\u355?ii acce
ptat\u259? pe scar\u259? larg\u259? este cea dat\u259? de R. Vernon\ul0\super\cf
11\f12\fs20 23\ul0\nosupersub\cf8\f9\fs22 care men\u355?iona c\u259? o \ul0\nos
upersub\cf7\f8\fs22 corpora\u355?ie multina\u355?ional\u259? \up0 \expndtw-1\cha
rscalex100 \ul0\nosupersub\cf8\f9\fs22 reprezint\u259? o firm\u259? mare, de\u35
5?in\u259?toare de filiale industriale n cel pu\u355?in \u351?ase \u355?\u259?ri.
Ulterior, ca urmare a faptului c\u259? au \up0 \expndtw-3\charscalex100 ap\u259
?rut \u351?i firme mijlocii cu voca\u355?ie interna\u355?ional\u259?, aceast\u25
9? cifr\u259? a fost redus\u259? la dou\u259? \u355?\u259?ri \u351?i, n cele din
urm\u259?, chiar la \up0 \expndtw-3\charscalex100 una. Astfel, n prezent, majorit
atea economi\u351?tilor accept\u259? c\u259? o corpora\u355?ie multina\u355?iona
l\u259? const\u259? dintr-o firm\u259? care \u351?i\up0 \expndtw-4\charscalex100
a extins produc\u355?ia \u351?i pia\u355?a dincolo de hotarele unei singure \u3
55?\u259?ri. \par\pard\ql \li1800\sb232\sl-253\slmult0 \up0 \expndtw-2\charscale
x100 \ul0\nosupersub\cf7\f8\fs22 4.2. Tipuri de activit\u259?\u355?i ale corpor
a\u355?iilor multina\u355?ionale \u351?i motiva\u355?ia acestora \par\pard\ql \l
i1800\sb7\sl-253\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf8\f9\fs
22 n mare, putem identifica patru tipuri de obiective ale companiilor multina\u35
5?ionale. Acestea sunt: \par\pard\ql \li1800\sb1\sl-237\slmult0 \up0 \expndtw-1\
charscalex100 1. accesul facil la resurse \par\pard\ql \li1800\sb10\sl-253\slmu
lt0 \up0 \expndtw0\charscalex100 2. accesul pe pie\u355?e \par\pard\ql \li1800\
sb1\sl-237\slmult0 \up0 \expndtw-1\charscalex100 3. c\u259?utarea de eficien\u3

55?\u259? \par\pard\ql \li1800\sb10\sl-253\slmult0 \up0 \expndtw-3\charscalex100

4. achizi\u355?ionarea de active strategice sau de abilit\u259?\u355?i. \par\p
ard\ql \li1800\sb0\sl-253\slmult0 \par\pard\ql\li1800\sb14\sl-253\slmult0 \up0 \
expndtw-3\charscalex100 \ul0\nosupersub\cf7\f8\fs22 4.3. Motiva\u355?ia companii
lor multina\u355?ionale \par\pard\qj \li1440\ri351\sb0\sl-260\slmult0\fi360 \up0
\expndtw-3\charscalex100 \ul0\nosupersub\cf8\f9\fs22 Exist\u259? \u351?i alte m
otive pentru activitatea corpora\u355?iilor multina\u355?ionale care nu se ncadre
az\u259? n cele patru categorii \up0 \expndtw-3\charscalex100 descrise pn\u259? ac
um. Pe acestea le putem clasifica n trei grupe viznd: \par\pard\ql \li1800\sb1\sl213\slmult0 \up0 \expndtw-1\charscalex100 a) investi\u355?ii de sc\u259?pare \p
ar\pard\ql \li1800\sb14\sl-253\slmult0 \up0 \expndtw-2\charscalex100 b) investi
\u355?ii de sprijin \par\pard\ql \li1800\sb7\sl-253\slmult0 \up0 \expndtw-1\char
scalex100 c) investi\u355?ii pasive \par\pard\ql \li5940\sb7\sl-253\slmult0 \up
0 \expndtw-3\charscalex100 \ul0\nosupersub\cf7\f8\fs22 CAPITOLUL III \par\pard\q
l \li2623\sb247\sl-253\slmult0 \up0 \expndtw-3\charscalex100 INSTRUMENTELE COMUN
E ALE EVAZIUNII FISCALE \u350?I SP\u258?L\u258?RII BANILOR \par\pard\ql \li1800
\sb247\sl-253\slmult0 \up0 \expndtw-3\charscalex100 I. FIRMELE FANTOM\u258? \par
\pard\qj \li1440\ri356\sb10\sl-250\slmult0\fi360 \up0 \expndtw-3\charscalex100 \
ul0\nosupersub\cf8\f9\fs22 nfiin\u355?area, nmatricularea \u351?i func\u355?ionare
a firmelor fantom\u259? nu constituie un scop n sine, acestea sunt create cu \up0
\expndtw0\charscalex105 scopuri bine premeditate pentru a eluda legisla\u355?ia
, cel mai adesea n domeniul fiscal. De cele mai multe ori \up0 \expndtw0\charscal
ex100 asemenea firme se creeaz\u259? special pentru tranzac\u355?ionarea unor ma
ri afaceri ilegale, dup\u259? care acestea dispar din \up0 \expndtw-1\charscalex
100 lumea afacerilor, patronii lor procednd la nfiin\u355?area altor asemenea soci
et\u259?\u355?i, utilizate n acela\u351?i scop, dup\u259? care \up0 \expndtw-2\ch
arscalex100 din nou sunt abandonate \u351?i a\u351?a mai departe. \par\pard\ql \
li1800\sb8\sl-253\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf7\f8\f
s22 1.1. Constituirea \u351?i func\u355?ionarea firmelor fantom\u259? \par\pard\
qj \li1440\ri361\sb0\sl-260\slmult0\fi360 \up0 \expndtw0\charscalex102 \ul0\nosu
persub\cf9\f10\fs22 1.nmatricularea \u351?i nregistrarea unor societ\u259?\u355?i
comerciale prin utilizarea unor documente false sau prin \up0 \expndtw0\charscal
ex102 nendeplinirea unor cerin\u355?e legale \par\pard\qj \li1440\ri338\sb0\sl-26
0\slmult0\fi360 \up0 \expndtw0\charscalex102 2.nstr\u259?inarea societ\u259?\u355
?ilor comerciale (prin cesionarea p\u259?r\u355?ilor sociale), f\u259?r\u259? a
se verifica dac\u259? mai sunt \up0 \expndtw0\charscalex102 ndeplinite condi\u35
5?iile referitoare la existen\u355?a spa\u355?iului pentru sediul social \par\pa
rd\ql \li1800\sb1\sl-213\slmult0 \up0 \expndtw-3\charscalex100 3.Func\u355?ionar
ea n ilegalitate a firmelor fantom\u259? \par\pard\ql \li1800\sb0\sl-253\slmult0
\par\pard\ql\li1800\sb21\sl-253\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosup
ersub\cf7\f8\fs22 1.2. Condi\u355?iile care fac posibil\u259? func\u355?ionarea
firmelor fantom\u259? \par\pard\ql \li1800\sb1\sl-237\slmult0 \up0 \expndtw-2\ch
arscalex100 \ul0\nosupersub\cf9\f10\fs22 1.Verific\u259?rile superficiale efectu
ate de organismele ns\u259?rcinate cu nregistrarea societ\u259?\u355?ilor comercia
le\ul0\nosupersub\cf8\f9\fs22 . \par\pard\qj \li1440\sb0\sl-200\slmult0 \par\par
d\qj\li1440\sb0\sl-200\slmult0 \par\pard\qj\li1440\ri404\sb14\sl-200\slmult0 \up
0 \expndtw-1\charscalex100 \ul0\super\cf13\f14\fs19\ul0\super\cf13\f14\fs18 23\u
l0\nosupersub\cf14\f15\fs18 Transnational Corporations- United Nations Conferen
ce on Trade and Development, Division on Investment, Technology and Enterprise \
up0 \expndtw-2\charscalex100 Development- vol. 8, no. 2, 1999- pg 49
{\shp {\*\shpinst\shpleft1440\shptop13871\shpright4320\shpbottom13891\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz653\shplid0
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 2880}}{\sp{\sn geoBottom}{\sv 20}}
{\sp{\sn pVerticies}{\sv 8;4;(0,20);(2880,20);(2880,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s

p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}

}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g23}{\bkmkend Pg23}\par\pard\ql \li1800\sb0\sl-253\slmult0 \par\pard\ql\li1800\s
b0\sl-253\slmult0 \par\pard\ql\li1800\sb0\sl-253\slmult0 \par\pard\ql\li1800\sb0
\sl-253\slmult0 \par\pard\ql\li1800\sb179\sl-253\slmult0 \up0 \expndtw-2\charsca
lex100 \ul0\nosupersub\cf9\f10\fs22 2.Slaba cooperare ntre institu\u355?iile abil
itate cu nfiin\u355?area societ\u259?\u355?ilor comerciale \par\pard\qj \li1440\r
i369\sb2\sl-260\slmult0\fi360 \up0 \expndtw-3\charscalex100 3.Neacoperirea cu pr
evederi legale a unor activit\u259?\u355?i ce au loc n procesul nfiin\u355?\u259?r
ii \u351?i func\u355?ion\u259?rii societ\u259?\u355?ilor \up0 \expndtw-3\charsca
lex100 comerciale \par\pard\ql \li1800\sb246\sl-253\slmult0 \up0 \expndtw-3\char
scalex100 \ul0\nosupersub\cf7\f8\fs22 1.3. Consecin\u355?ele func\u355?ion\u259?
rii firmelor fantom\u259? \par\pard\qj \li1440\ri334\sb7\sl-253\slmult0\fi360 \u
p0 \expndtw-2\charscalex100 \ul0\nosupersub\cf8\f9\fs22 Cmpul de manifestare al f
irmelor fantom\u259? l reprezint\u259? economia ilicit\u259?. Consecin\u355?ele f
unc\u355?ion\u259?rii acestui tip \up0 \expndtw0\charscalex100 de societ\u259?\u
355?i comerciale sunt greu de cuantificat, de\u351?i a\u351?a cum am ar\u259?t
at, s-a ncercat determinarea contribu\u355?iei \up0 \expndtw-2\charscalex100 fina
nciare la crearea produsului intern brut. Totu\u351?i consecin\u355?ele sunt a
mple, ele situndu-se n domenii cu impact \up0 \expndtw-2\charscalex100 diferit. Ne
referim la domenii precum: fiscal, bugetar, bancar, valutar, statistic, etc.. \
par\pard\ql \li1800\sb247\sl-253\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosu
persub\cf7\f8\fs22 1.4. Contracararea fenomenului func\u355?ion\u259?rii \u351?
i folosirii firmelor fantom\u259? \par\pard\ql \li1800\sb7\sl-253\slmult0 \up0 \
expndtw-2\charscalex100 \ul0\nosupersub\cf9\f10\fs22 1.Perfec\u355?ionarea cadru
lui legislativ privind nmatricularea \u351?i func\u355?ionarea societ\u259?\u355?
ilor comerciale \par\pard\qj \li1440\ri346\sb0\sl-260\slmult0\fi360 \up0 \expndt
w-2\charscalex100 2. Perfec\u355?ionarea colaborarii ntre institu\u355?iile
administrative \u351?i cele de aplicare a legii n procesul de \up0 \expn
dtw-3\charscalex100 nmatriculare \u351?i func\u355?ionare a societ\u259?\u355?ilo
r comerciale \par\pard\ql \li1800\sb1\sl-238\slmult0 \up0 \expndtw-3\charscalex1
00 3. Perfec\u355?ionarea activit\u259?\u355?ii organelor de aplicarea legii \pa
r\pard\qj \li1440\ri359\sb244\sl-260\slmult0\fi360 \up0 \expndtw-2\charscalex100
\ul0\nosupersub\cf7\f8\fs22 1.5. Aprecieri privind cadrul de reglementare \u351
?i cadrul institu\u355?ional dup\u259? intrarea n vigoare a Codului \up0 \expndtw
-3\charscalex100 fiscal \u351?i a Codului de procedur\u259? fiscal\u259? \par\pa
rd\qj \li1440\ri357\sb0\sl-253\slmult0\fi360 \up0 \expndtw0\charscalex100 \ul0\n
osupersub\cf8\f9\fs22 Cre\u351?terea cazurilor de eviden\u355?iere incorect\u259
? a opera\u355?iunilor economice, nregistr\u259?rile fictive n contabilitate, \up0
\expndtw-2\charscalex100 nfiin\u355?area unor companii cu scopul premeditat de
a efectua o singur\u259? opera\u355?iune comercial\u259? de amploare urmat\u259?
de \up0 \expndtw-2\charscalex100 nchiderea societa\u355?ii , distrugerea inten\u
355?ionat\u259? a documentelor fiscale, folosirea unor eviden\u355?e duble, nto
cmirea \u351?i \up0 \expndtw-1\charscalex100 prezentarea de date nereale n bilan\
u355?uri \u351?i declara\u355?iile fiscale, ascunderea unor activit\u259?\u355?i
comerciale, nedeclararea \up0 \expndtw0\charscalex102 sucursalelor, filialelor,
punctelor de lucru, \u351?i a depozitelor , prezentarea de documente false la o
pera\u355?iunile de \up0 \expndtw-1\charscalex100 import-export, toate destinate
elud\u259?rii pl\u259?\u355?ii impozitelor \u351?i taxelor , au f\u259?cut nece
sar\u259? luarea unor m\u259?suri ferme de \up0 \expndtw-2\charscalex100 stopare
a fenomenului de evaziune fiscal\u259?. \par\pard\ql \li1800\sb253\sl-253\slmul
t0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf7\f8\fs22 II. PARADISURILE FI
SCALE \u350?I STATELE VIRTUALE \par\pard\ql \li1800\sb1\sl-237\slmult0 \up0 \exp
ndtw-3\charscalex100 2.1. Paradisurile fiscale \par\pard\qj \li1440\ri324\sb13\s
l-250\slmult0\fi360 \up0 \expndtw0\charscalex103 \ul0\nosupersub\cf8\f9\fs22 Ca
o defini\u355?ie general\u259?, prin termenul de paradis fiscal se n\u355?elege
orice zon\u259? financiar\u259? care nu percepe \line \up0 \expndtw-2\charscale
x100 impozite, ori impozitele sunt reduse pe toate sau doar pe unele categorii d
e venituri, un nivel ridicat de secret bancar \line \up0 \expndtw-2\charscalex10
0 sau comercial, cerin\u355?e minime din partea b\u259?ncii centrale \u351?i nic

i un fel de restric\u355?ii asupra schimburilor valutare. \par\pard\ql \li1800\s

b0\sl-253\slmult0 \par\pard\ql\li1800\sb15\sl-253\slmult0 \up0 \expndtw-3\charsc
alex100 \ul0\nosupersub\cf7\f8\fs22 2.2. Statele virtuale \par\pard\qj \li1440\r
i351\sb0\sl-255\slmult0\fi360 \up0 \expndtw0\charscalex102 \ul0\nosupersub\cf8\f
9\fs22 Ultima \u8222?inova\u355?ie\u8221? a structurilor de crim\u259? organiza
t\u259? interna\u355?ionale, specializate n infrac\u355?iuni economico\up0 \expnd
tw-3\charscalex100 financiare, o reprezint\u259? a\u351?a-zisele \u8222?state vi
rtuale\u8221?. A\u351?a numitele \u8222?state virtuale\u8221? (de asemenea carac
terizate ca state \up0 \expndtw-1\charscalex100 camuflate sau entit\u259?\u355?i
politice efemere sau membre ale \u8222?Lumii a - V-a\u8221?) prezint\u259? inte
res pentru c\u259? ridic\u259? ntreb\u259?ri \up0 \expndtw0\charscalex105 legate
de legitimitatea politic\u259?, guvernarea interna\u355?ional\u259? \u351?
i modalitatea n care comunit\u259?\u355?ile on-line \up0 \expndtw-3\charscal
ex100 conceptualizeaz\u259? legea \u351?i cet\u259?\u355?enia. \par\pard\qj \li1
440\ri359\sb0\sl-250\slmult0\fi360 \up0 \expndtw-2\charscalex100 Prezint\u259? d
e asemenea interes ca baz\u259? de fraudare, ca subiect al aten\u355?iei media \
u351?i pentru problematica legat\u259? de \up0 \expndtw0\charscalex105 fezabilit
atea nfiin\u355?\u259?rii unor raiuri virtuale anarhice, libere de cenzur\u259?,
drepturi de autor, taxe, \u351?i alte sarcini \up0 \expndtw-3\charscalex100 cons
iderate represive de ordinea \u8222?noii lumi\u8221?. \par\pard\ql \li1800\sb1\s
l-233\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf7\f8\fs22 III. CO
MPANIILE OFFSHORE \par\pard\qj \li1440\ri329\sb13\sl-250\slmult0\fi360 \up0 \exp
ndtw-1\charscalex100 \ul0\nosupersub\cf8\f9\fs22 Companiile offshore sunt societ
\u259?\u355?i comerciale care se nregistreaz\u259? ntr-o anumit\u259? \u355?ar\u25
9?, dar care \u351?i desf\u259?\u351?oar\u259? \up0 \expndtw-2\charscalex100 acti
vitatea n afara grani\u355?elor acestei \u355?\u259?ri. Prin urmare, o astfel de
companie nu are voie s\u259? fac\u259? afaceri pe teritoriul \up0 \expndtw0\char
scalex100 pe care s-a nregistrat. Ea este astfel o companie str\u259?in\u259?. n m
od teoretic, o companie offshore se poate nfiin\u355?a \up0 \expndtw0\charscalex1
00 oriunde, dar nu toate statele ofer\u259? facilit\u259?\u355?ile de care se bu
cur\u259? astfel de firme. Or, tocmai facilit\u259?\u355?ile oferite de \up0 \ex
pndtw0\charscalex100 teritoriile paradisuri fiscale sunt cele care atrag nfiin\u3
55?area \u351?i func\u355?ionarea unor asemenea companii. \par\pard\ql \li1800\s
b0\sl-253\slmult0 \par\pard\ql\li1800\sb15\sl-253\slmult0 \up0 \expndtw-3\charsc
alex100 \ul0\nosupersub\cf7\f8\fs22 3.1. Tipuri de companii offshore: \par\pard\
ql \li1800\sb7\sl-253\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf15
\f16\fs22 A) Companiile ordinare \par\pard\ql \li1800\sb1\sl-237\slmult0 \up0 \e
xpndtw-3\charscalex100 B) Companiile nonordinare str\u259?ine \par\pard\sect\sec
td\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart Pg24}{\bkmkend Pg24}\
par\pard\ql \li1800\sb0\sl-253\slmult0 \par\pard\ql\li1800\sb0\sl-253\slmult0 \p
ar\pard\ql\li1800\sb0\sl-253\slmult0 \par\pard\ql\li1800\sb0\sl-253\slmult0 \par
\pard\ql\li1800\sb199\sl-253\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupers
ub\cf15\f16\fs22 C) Companiile scutite de impozite \par\pard\ql \li1800\sb1\sl-2
37\slmult0 \up0 \expndtw-3\charscalex100 D) Companiile str\u259?ine \par\pard\ql
\li1800\sb10\sl-253\slmult0 \up0 \expndtw-3\charscalex100 E) Corpora\u355?iile
de raft \par\pard\ql \li1800\sb7\sl-253\slmult0 \up0 \expndtw-3\charscalex100 F)
Companiile de asigur\u259?ri \par\pard\ql \li1800\sb1\sl-237\slmult0 \up0 \expn
dtw-2\charscalex100 \ul0\nosupersub\cf7\f8\fs22 3.2. Impactul legisla\u355?iei r
omne\u351?ti asupra profiturilor firmelor offshore \par\pard\qj \li1440\ri340\sb1
0\sl-253\slmult0\fi360 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf8\f9\fs22
Chiar \u351?i n lipsa func\u355?ion\u259?rii legale a firmelor offshore, teritor
iul na\u355?ional a fost folosit de mul\u355?i comercian\u355?i ca \up0 \expndtw
0\charscalex100 un veritabil paradis fiscal, n condi\u355?iile n care economia ili
cit\u259? a atins un nivel alarmant. De drept, func\u355?ionarea \up0 \expndtw-2
\charscalex100 firmelor offshore nu este interzisa de lege, n fapt astfel de firm
e sunt prezente n economia romneasc\u259? sub forma \up0 \expndtw-2\charscalex100
reprezentan\u355?elor comerciale sau birourilor comerciale ale acestora, care su
nt nregistrate legal. \par\pard\ql \li5945\sb0\sl-253\slmult0 \par\pard\ql\li5945
\sb0\sl-253\slmult0 \par\pard\ql\li5945\sb1\sl-253\slmult0 \up0 \expndtw-3\chars
calex100 \ul0\nosupersub\cf7\f8\fs22 CAPITOLUL IV \par\pard\ql \li2885\sb7\sl-25

3\slmult0 \up0 \expndtw-3\charscalex100 TIPOLOGII \u350?I METODE DE EVAZIUNE FIS

CAL\u258? \u350?I SP\u258?LARE A BANILOR \par\pard\qj \li1440\sb0\sl-240\slmult0
\par\pard\qj\li1440\ri365\sb18\sl-240\slmult0\fi360 \up0 \expndtw0\charscalex10
2 I.\ul0\nosupersub\cf18\f19\fs22 \ul0\nosupersub\cf7\f8\fs22 EVAZIUNEA FISC
AL\u258? N CONDI\u354?IILE TRANZAC\u354?IILOR INTRACOMUNITARE CU \up0 \expnd
tw0\charscalex102 M\u258?RFURI \par\pard\ql \li1800\sb10\sl-253\slmult0 \up0 \ex
pndtw-2\charscalex100 1.1.Evaziunea fiscal\u259? privind TVA-ul \u351?i implica
\u355?iile ei la nivelul Uniunii Europene \par\pard\qj \li1440\ri366\sb10\sl-250
\slmult0\fi360 \up0 \expndtw0\charscalex104 \ul0\nosupersub\cf8\f9\fs22 Avnd n ved
ere lipsa unei armoniz\u259?ri care s\u259? asigure o bun\u259? colectare a T.V.
A. \u351?i urm\u259?rire a circula\u355?iei \up0 \expndtw0\charscalex100 produse
lor \u351?i serviciilor la nivel comunitar, o serie de firme profit\u259? \u351?
i eludeaz\u259? bugetele na\u355?ionale, cu implica\u355?ii \up0 \expndtw0\chars
calex100 major \u351?i la cel comunitar, mpiedicnd astfel realizarea obiectivului
- pie\u355?ei comune cu o concuren\u355?\u259? real\u259?. \par\pard\qj \li1440\
ri354\sb0\sl-260\slmult0\fi360 \up0 \expndtw-3\charscalex100 ntr-un comunicat de
pres\u259? al Comisiei pentru afaceri juridice s-a accentuat faptul c\u259? frau
da fiscal\u259? constituie o \up0 \expndtw-3\charscalex100 problem\u259? global\
u259? deosebit de acut\u259?, atingnd cote cuprinse ntre 200 \u351?i 250 miliarde
euro, ceea ce reprezint\u259? ntre 2 \up0 \expndtw-4\charscalex100 \u351?i 2,5% d
in P.I.B.-ul Uniunii Europene. \par\pard\ql \li1800\sb228\sl-253\slmult0 \up0 \e
xpndtw-2\charscalex100 \ul0\nosupersub\cf7\f8\fs22 1.2.Incriminarea actual\u259?
a fraudei privind T.V.A n legisla\u355?ia din Romnia. \par\pard\qj \li1440\ri346\
sb10\sl-250\slmult0\fi360 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf8\f9\f
s22 Evolu\u355?ia criminalit\u259?\u355?ii economico-financiare, n special n domen
iul fraudei cu TVA, care a nceput s\u259? \u351?i fac\u259? \up0 \expndtw-2\charsc
alex100 sim\u355?it\u259? prezen\u355?a ct mai mult n Romnia, cu influen\u355?e put
ernice asupra bugetului consolidat al statului, precum \u351?i \up0 \expndtw0\ch
arscalex100 cerin\u355?ele europene pentru prevenirea \u351?i combaterea cu mai
mult\u259? eficien\u355?\u259? a infrac\u355?iunilor n domeniul fiscal au \up0 \e
xpndtw0\charscalex104 impus cu necesitate adoptarea unei noi legi pentru combate
rea evaziunii fiscale, astfel a fost adoptat\u259? Legea \up0 \expndtw-3\charsca
lex100 241/2005\ul0\super\cf11\f12\fs20 24\ul0\nosupersub\cf8\f9\fs22 pentru pr
evenirea \u351?i combaterea evaziunii fiscale. \par\pard\ql \li1800\sb0\sl-253\s
lmult0 \par\pard\ql\li1800\sb15\sl-253\slmult0 \up0 \expndtw-3\charscalex100 \ul
0\nosupersub\cf7\f8\fs22 II. TIPOLOGII SI METODE DE COMITERE A EVAZIUNII FISCALE
PRIVIND T.V.A. \par\pard\qj \li1440\ri362\sb18\sl-240\slmult0\fi360 \up0 \expnd
tw-1\charscalex100 2.1. Forme de manifestare a evaziunii fiscale privind T.V.A.
cu ocazia tranzac\u355?iilor intracomunitare de \up0 \expndtw-2\charscalex100 m\
u259?rfuri \par\pard\qj \li1440\ri358\sb10\sl-253\slmult0\fi360 \up0 \expndtw-3\
charscalex100 \ul0\nosupersub\cf8\f9\fs22 Deci putem concluziona c\u259? exist\u
259? o multitudine de forme \u351?i metode de manifestare a acestor fraude cu TV
A, n \up0 \expndtw-2\charscalex100 cadrul tranzac\u355?iilor intracomunitare de m
\u259?rfuri \u351?i servicii, care nu fac dect s\u259? confirme preocuparea perma
nent\u259? a \up0 \expndtw-1\charscalex100 grup\u259?rilor criminale de a comite
astfel de fapte ilicite care prin rezultatul lor afecteaz\u259? grav bugetul co
nsolidat al \up0 \expndtw-2\charscalex100 statului, cu implica\u355?ii asupra ce
lui comunitar. \par\pard\qj \li1440\ri327\sb0\sl-250\slmult0\fi360 \up0 \expndtw
0\charscalex103 Subliniem c\u259? circuitele func\u355?ionale ale fraudei cu TVA
,
se structureaz\u259? pe regimul tranzitoriu actual de \up0 \expndtw0\charsc
alex100 impozitare a schimburilor intracomunitare, care presupune, ca reg
ula general\u259?, impozitarea schimburilor \up0 \expndtw0\charscalex100 intr
acomunitare de bunuri, efectuate ntre persoane impozabile, s\u259? se fac\u259? n
statul membru de destina\u355?ie. \par\pard\ql \li1800\sb0\sl-253\slmult0 \par\p
ard\ql\li1800\sb5\sl-253\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\c
f7\f8\fs22 2.2. Frauda de tip carusel \par\pard\qj \li1440\ri361\sb13\sl-246\slm
ult0\fi360 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf8\f9\fs22 Dup\u259? c
um am subliniat formele de manifestare a fraudelor cu TVA cu ocazia tranzac\u355
?iilor intracomunitare sunt \up0 \expndtw-3\charscalex100 multiple, nu exist\u25
9? o inventariere a acestora ci numai cteva analize pe cazuri concrete, n cadrul d

iscu\u355?iilor privind \up0 \expndtw-3\charscalex100 aceste fraude exist\u259?

denumirea de fraude tip carusel, specific acestora fiind nl\u259?n\u355?uirea ope
ra\u355?iunilor \u351?i tranzac\u355?iilor \up0 \expndtw-3\charscalex100 comerci
ale, exact ca un carusel. \par\pard\qj \li1440\ri333\sb3\sl-260\slmult0\fi360 \u
p0 \expndtw-2\charscalex100 Unii anali\u351?ti au definit frauda de tip \u8222?c
arusel\u8221? privind TVA-ul aferent tranzac\u355?iilor intracomunitare c\u259?
presupune \line \up0 \expndtw-2\charscalex100 un lan\u355? de opera\u355?iuni su
ccesive de vnzare-cump\u259?rare transfrontaliere, efectuate n interiorul pie\u355
?ei comunitare (f\u259?r\u259? \par\pard\ql \li1440\sb0\sl-207\slmult0 \par\pard
\ql\li1440\sb137\sl-207\slmult0 \up0 \expndtw-2\charscalex100 \ul0\super\cf13\f1
4\fs19\ul0\super\cf13\f14\fs18 24\ul0\nosupersub\cf14\f15\fs18 Publicat\u259? n
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a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28
a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28
a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28
a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28
a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28
a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28
a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28
a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28
a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28
a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28
a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28
a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28
a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28
a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28
a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28
a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28
a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28
a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28
a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28
a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28
a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28
a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28
a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28
a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28
a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28
a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28
a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28
a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28
a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28
a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28
a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28
a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28
a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28
a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28
a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28
a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28
a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28
a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28
a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28
a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28
a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28
a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28
a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28
a0028a28a0028a28a0028a28a0028a28a0028a28a00fffd9}}}}}\pard\sb0\sl-240{\bkmkstart
Pg25}{\bkmkend Pg25}\par\pard\qj \li1440\sb0\sl-255\slmult0 \par\pard\qj\li1440
\sb0\sl-255\slmult0 \par\pard\qj\li1440\sb0\sl-255\slmult0 \par\pard\qj\li1440\s
b0\sl-255\slmult0 \par\pard\qj\li1440\ri359\sb170\sl-255\slmult0 \up0 \expndtw-3
\charscalex100 \ul0\nosupersub\cf8\f9\fs22 a exclude ns\u259? \u351?i posibilitat
ea interpunerii unor firme - veriga din afara Comunit\u259?\u355?ii). Aceste tra
nzac\u355?ii sunt realizate \up0 \expndtw-3\charscalex100 de un grup de operator
i economici care, uneori, caut\u259? sa exploateze, sub o aparenta tenta de lega

litate, si diferen\u355?ele \up0 \expndtw-3\charscalex100 dintre cotele de impoz

itare practicate de statele membre ale UE, n scopul \u8222?ieftinirii\u8221? bunu
rilor ce fac obiectul unor \up0 \expndtw0\charscalex102 astfel de tranzac\u355?i
i si, pe cale de consecin\u355?\u259?, al cre\u259?rii unui avantaj comparativ p
e pia\u355?\u259?, din punct de vedere al \up0 \expndtw0\charscalex102 pre\u355?
ului de comercializare\ul0\nosupersub\cf7\f8\fs22 . \par\pard\ql \li1800\sb0\sl253\slmult0 \par\pard\ql\li1800\sb14\sl-253\slmult0 \up0 \expndtw-3\charscalex10
0 2.3. Jurispruden\u355?\u259? n Romnia \u351?i la nivelul Uniunii Europene \par\p
ard\qj \li1440\ri341\sb0\sl-253\slmult0\fi360 \up0 \expndtw0\charscalex103 \ul0\
nosupersub\cf8\f9\fs22 n domeniul reglement\u259?rilor privind deducerea Impozitu
lui TVA, consider\u259?m edificatoare n \u355?ara noastr\u259? \up0 \expndtw-2\ch
arscalex100 Decizia nr. v din 15 ianuarie 2007, a naltei Cur\u355?i de Casa\u355?
ie \u351?i Justi\u355?ie - sec\u355?iile unite - dat\u259? ca urmare a recursulu
i \up0 \expndtw0\charscalex100 n interesul legii, declarat de procurorul general
al Parchetului de pe lng\u259? nalta Curte de Casa\u355?ie \u351?i Justi\u355?ie,
cu \up0 \expndtw-4\charscalex100 privire la aplicarea dispozi\u355?iilor art. 6
alin. (2) din Legea nr. 82/1991, republicata si ale art. 21 alin. (4) din Legea
nr. \up0 \expndtw0\charscalex103 571/2003 privind aprobarea Codului fiscal, refe
ritor la posibilitatea deducerii taxei pe valoarea ad\u259?ugat\u259? \u351?i a
\up0 \expndtw0\charscalex100 diminu\u259?rii bazei impozabile la stabilirea impo
zitului pe profit in cazul n care documentele justificative cuprind \up0 \expndtw
-2\charscalex100 men\u355?iuni incomplete, inexacte sau care nu corespund realit
\u259?\u355?ii, astfel ICCJ a admis recursul \u351?i a stabilit ca TVA nu \up0 \
expndtw0\charscalex100 poate fi dedusa si nici nu se poate diminua baza impozabi
la la stabilirea impozitului pe profit in situa\u355?ia in care \up0 \expndtw-2\
charscalex100 documentele justificative prezentate nu con\u355?in sau nu furnize
az\u259? toate informa\u355?iile prev\u259?zute de dispozi\u355?iile legale in \
up0 \expndtw-2\charscalex100 vigoare la data efectu\u259?rii opera\u355?iunii pe
ntru care se solicita deducerea TVA. \par\pard\ql \li1800\sb234\sl-253\slmult0 \
up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf7\f8\fs22 III.TIPOLOGII \u350?I M
ETODE DE DE SP\u258?LARE A BANILOR \par\pard\ql \li1800\sb7\sl-253\slmult0 \up0
\expndtw-3\charscalex100 3.1. Tipologii \u351?i metode de sp\u259?lare a banilor
la nivel comunitar \par\pard\qj \li1440\ri353\sb0\sl-260\slmult0\fi360 \up0 \ex
pndtw0\charscalex103 \ul0\nosupersub\cf8\f9\fs22 Modalit\u259?\u355?ile concrete
de sp\u259?lare a banilor \u351?i de denaturare a circuitelor economice sunt va
riate \u351?i aproape \up0 \expndtw-1\charscalex100 imposibil de inventariat, de
oarece num\u259?rul mare de opera\u355?iuni financiare care se pot desf\u259?\u3
51?ura pe pia\u355?a financiar\u259? \up0 \expndtw-2\charscalex100 face aproape
imposibil\u259? o asemenea enumerare \par\pard\ql \li1800\sb1\sl-213\slmult0 \up
0 \expndtw-3\charscalex100 n acest sens indic\u259?m cu titlu de exemplu urm\u259
?toarele activit\u259?\u355?i: \par\pard\ql \li1613\ri5048\sb15\sl-252\slmult0 \
up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf15\f16\fs22 - sp\u259?larea banil
or prin intermediul tranzac\u355?iilor monetare \up0 \expndtw-3\charscalex100 -s
p\u259?larea banilor prin intermediul conturilor bancare \line \up0 \expndtw-3\c
harscalex100 \ul0\nosupersub\cf8\f9\fs22 -\ul0\nosupersub\cf15\f16\fs22 sp\u259?
larea banilor folosind transferurile electronice bancare \up0 \expndtw-3\charsca
lex100 \ul0\nosupersub\cf8\f9\fs22 -\ul0\nosupersub\cf15\f16\fs22 sp\u259?larea
banilor prin realizarea de opera\u355?iuni \line \up0 \expndtw-3\charscalex100 \
ul0\nosupersub\cf8\f9\fs22 -\ul0\nosupersub\cf15\f16\fs22 sp\u259?larea banilor
prin intermediul opera\u355?iilor de credit \line \up0 \expndtw-3\charscalex100
\ul0\nosupersub\cf8\f9\fs22 -\ul0\nosupersub\cf15\f16\fs22 sp\u259?larea banilor
prin cazinouri \par\pard\ql \li1800\sb8\sl-253\slmult0 \up0 \expndtw-2\charscal
ex100 \ul0\nosupersub\cf7\f8\fs22 3.2. Tipologii \u351?i metode de sp\u259?lare
a banilor constatate n practica judiciar\u259? a DIICOT \par\pard\ql \li1800\sb7\
sl-253\slmult0 \up0 \expndtw-3\charscalex100 A. Sp\u259?larea banilor ob\u355?in
u\u355?i din fraude \par\pard\qj \li1440\ri357\sb18\sl-240\slmult0\fi360 \up0 \e
xpndtw0\charscalex102 B. Sp\u259?larea unor sume de bani provenite din evaziune
fiscal\u259? efectuat\u259? prin intermediul unor firme \up0 \expndtw0\charscale
x102 fantom\u259? care deruleaz\u259? afaceri cu fier vechi \par\pard\ql \li1800
\sb10\sl-253\slmult0 \up0 \expndtw-3\charscalex100 C. Sp\u259?larea unor sume de

bani provenite din trafic de droguri \par\pard\ql \li1800\sb1\sl-237\slmult0 \u

p0 \expndtw-3\charscalex100 D. Sp\u259?larea banilor de c\u259?tre o \u8222?Pers
oan\u259? expus\u259? politic-PEP\u8221? \par\pard\ql \li1800\sb10\sl-253\slmult
0 \up0 \expndtw-3\charscalex100 E. Sp\u259?larea banilor ob\u355?inu\u355?i din
evaziune fiscal\u259? \par\pard\ql \li1800\sb7\sl-253\slmult0 \up0 \expndtw-2\ch
arscalex100 F. Sp\u259?larea banilor ob\u355?inu\u355?i din fraud\u259? n leg\u25
9?tur\u259? cu cardurile bancare \par\pard\ql \li1800\sb1\sl-237\slmult0 \up0 \e
xpndtw-2\charscalex100 G. Sp\u259?larea banilor ob\u355?inu\u355?i din s\u259?vr\
u351?irea de infrac\u355?iuni n leg\u259?tur\u259? cu adop\u355?iile interna\u355
?ionale \par\pard\ql \li1800\sb10\sl-253\slmult0 \up0 \expndtw-3\charscalex100 H
. Sp\u259?larea banilor prin intermediul unor produse de asigur\u259?ri \par\par
d\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart Pg26}{\bkmk
end Pg26}\par\pard\ql \li5989\sb0\sl-253\slmult0 \par\pard\ql\li5989\sb0\sl-253\
slmult0 \par\pard\ql\li5989\sb0\sl-253\slmult0 \par\pard\ql\li5989\sb0\sl-253\sl
mult0 \par\pard\ql\li5989\sb199\sl-253\slmult0 \up0 \expndtw-3\charscalex100 \ul
0\nosupersub\cf7\f8\fs22 CAPITOLUL V \par\pard\ql \li1865\sb247\sl-253\slmult0 \
up0 \expndtw-2\charscalex100 MANAGEMENTUL INVESTIG\u258?RII INFRAC\u354?IUNILOR
DE EVAZIUNE FISCAL\u258? \u350?I SP\u258?LARE A \par\pard\ql \li4671\sb7\sl-253\
slmult0 \up0 \expndtw-3\charscalex100 BANILOR N SPA\u354?IUL COMUNITAR \par\pard\
qj \li1440\ri971\sb242\sl-260\slmult0\fi360 \up0 \expndtw-2\charscalex100 I. SPE
CIFICUL MANAGEMENTULUI INVESTIG\u258?RII SI CERCET\u258?RII FRAUDEI FISCALE \up
0 \expndtw-3\charscalex100 PRIVIND T.V.A N DOMENIUL TRANZAC\u354?IILOR INTRACOMUN
ITARE CU M\u258?RFURI \par\pard\ql \li1800\sb1\sl-235\slmult0 \up0 \expndtw-3\ch
arscalex100 1.1.Considera\u355?ii generale \par\pard\qj \li1440\ri337\sb11\sl-25
3\slmult0\fi360 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf8\f9\fs22 Sublin
iem faptul c\u259?\ul0\nosupersub\cf7\f8\fs22 \ul0\nosupersub\cf8\f9\fs22 fraud
a fiscal\u259? cu TVA \u351?i evaziunea fiscal\u259? nu sunt fenomene statice,
iar economia se afl\u259? \up0 \expndtw0\charscalex103 ntr-o permanent\u259? evo
lu\u355?ie \u351?i apari\u355?ia unor noi modalit\u259?\u355?i de fraudare o nso\
u355?e\u351?te mereu. Prin urmare, cei care \up0 \expndtw0\charscalex104 eludeaz
\u259? legea \u351?i adapteaz\u259? comportamentul n func\u355?ie de sistemele de
control existente, de modalit\u259?\u355?ile de \up0 \expndtw-2\charscalex100 co
mbatere \u351?i prevenire a fraudelor att la nivel na\u355?ional ct \u351?i la niv
el comunitar. \par\pard\qj \li1440\ri1108\sb242\sl-260\slmult0\fi360 \up0 \expnd
tw-2\charscalex100 \ul0\nosupersub\cf7\f8\fs22 1.2. Specificul managementului in
vestig\u259?rii si cercet\u259?rii fraudei fiscale privind T.V.A n domeniul \up0
\expndtw-3\charscalex100 tranzac\u355?iilor intracomunitare cu m\u259?rfuri \par
\pard\qj \li1440\ri365\sb0\sl-260\slmult0\fi360 \up0 \expndtw-1\charscalex100 \u
l0\nosupersub\cf8\f9\fs22 n opinia noastr\u259? totalitatea proceselor de munc\u2
59? care se desf\u259?\u351?oar\u259? n orice sistem organiza\u355?ional, inclusi
v la \up0 \expndtw-1\charscalex100 nivelul structurilor din poli\u355?ie, se
poate diviza n doua mari categorii: procese de execu\u355?ie si proce
se de \up0 \expndtw-2\charscalex100 management. \par\pard\qj \li1440\ri367\sb0\
sl-250\slmult0\fi360 \up0 \expndtw0\charscalex102 Astfel \ul0\nosupersub\cf9\f10
\fs22 procesele de execu\u355?ie\ul0\nosupersub\cf8\f9\fs22 se caracterizeaz\u2
59? prin ac\u355?iunea factorului uman asupra factorilor materiali cu \up0 \expn
dtw-2\charscalex100 ajutorul altor factori materiali. n concluzie duc la ob\u355?
inerea de bunuri - produse, servicii, informa\u355?ii, executarea de \up0 \expnd
tw-2\charscalex100 lucr\u259?ri, etc. - ceea ce dau consistenta obiectului de ac
tivitate al institu\u355?iei respective. \par\pard\qj \li1440\ri359\sb0\sl-255\s
lmult0\fi360 \up0 \expndtw0\charscalex100 Iar, \ul0\nosupersub\cf9\f10\fs22 proc
esele de management\ul0\nosupersub\cf8\f9\fs22 pot fi definite prin ac\u355?iun
ea exercitata de conduc\u259?tor (director, manager, \u351?ef) \line \up0 \expnd
tw-2\charscalex100 asupra obiectului de activitate sau al sistemului condus, pen
tru a-i p\u259?stra starea de func\u355?ionare si stabilitatea intr-o \line \up0
\expndtw-3\charscalex100 structura organiza\u355?ional\u259?, sau a-l adapta la
modific\u259?rile \u351?i condi\u355?iile de existenta si a-l trece dintr-o sta
re a existentei \line \up0 \expndtw0\charscalex102 n alta, in raport de evolu\u35
5?ia fenomenelor economice, politice, sociale ,financiare si potrivit anumitor
scopuri \line \up0 \expndtw0\charscalex102 prestabilite. \par\pard\ql \li1800\sb

222\sl-253\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf7\f8\fs22 1.3

. Rolul controlului fiscal \u351?i al inspec\u355?iei fiscal n combaterea fraudei
fiscale privind T.V.A \par\pard\ql \li1800\sb7\sl-253\slmult0 \up0 \expndtw-2\c
harscalex100 1.4. Specificul activit\u259?\u355?ilor procedurale si cercetarea j
udiciar\u259? a fraudei fiscale privind T.V.A \par\pard\qj \li1440\ri355\sb0\sl
-253\slmult0\fi360 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf8\f9\fs22 Con
sider\u259?m c\u259? specificitatea cercet\u259?rii fraudei fiscale cu TVA
este dat\u259? n primul rnd de diversitatea \up0 \expndtw0\charscalex104 p
rocedurilor penale n \u355?\u259?rile europene se reg\u259?se\u351?te \u351?i n ce
ea ce prive\u351?te complici, instigatori, etc. Adeseori, \up0 \expndtw-2\charsc
alex100 complicii pot beneficia de o comutare a pedepsei, dac\u259? au jucat un
rol minor, alteori nu sunt pedepsi\u355?i, dac\u259? frauda \up0 \expndtw-3\char
scalex100 nu a avut consecin\u355?e fiscale. \par\pard\qj \li1440\ri333\sb0\sl-2
50\slmult0\fi360 \up0 \expndtw-2\charscalex100 Astfel \u355?\u259?rile membre al
e Uniunii Europene care practic\u259? contabilitatea de tip francez au un num\u2
59?r mai mare de \up0 \expndtw-2\charscalex100 sanc\u355?iuni n raport cu \u355?\
u259?rile care utilizeaz\u259? contabilitatea de tip anglo-saxon. Fapta, fii
nd considerat\u259? infrac\u355?iune, \up0 \expndtw-2\charscalex100 este regleme
ntat\u259? n materia dreptului penal \u351?i este pedepsit\u259? prin sanc\u355?i
uni specifice domeniului. \par\pard\qj \li1440\ri336\sb7\sl-250\slmult0\fi360 \u
p0 \expndtw0\charscalex100 \ul0\nosupersub\cf15\f16\fs22 n opinia noastr\u259? sp
ecificul s\u259?vr\u351?irii acestor fraude cu TVA, cu ocazia tranzac\u355?iilor
intracomunitare de \up0 \expndtw-2\charscalex100 m\u259?rfuri, este dat de car
acterul transna\u355?ional al acestei infrac\u355?iuni, consider\u259?m c\u259?
indiferent de modalitatea de \up0 \expndtw-2\charscalex100 comitere se reu\u351?
e\u351?te cel pu\u355?in ntrunirea unei codi\u355?ii prev\u259?zute de lege pentr
u definirea acestui caracter.\ul0\super\cf19\f20\fs20 25 \par\pard\qj \li1440\sb
0\sl-200\slmult0 \par\pard\qj\li1440\sb0\sl-200\slmult0 \par\pard\qj\li1440\sb0\
sl-200\slmult0 \par\pard\qj\li1440\sb0\sl-200\slmult0 \par\pard\qj\li1440\sb0\sl
-200\slmult0 \par\pard\qj\li1440\sb0\sl-200\slmult0 \par\pard\qj\li1440\ri1830\s
b52\sl-200\slmult0 \up0 \expndtw-1\charscalex100 \ul0\super\cf13\f14\fs18 25\ul0
\nosupersub\cf14\f15\fs18 Legea Nr. 39 din 21 ianuarie 2003, privind prevenirea
\u351?i combaterea criminalit\u259?\u355?ii organizate, cu modific\u259?rile ul
terioare. \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf17\f18\fs18 Art. 2, li
t. c) infrac\u355?iune cu caracter transna\u355?ional - orice infrac\u355?iune
care, dup\u259? caz: \par\pard\ql \li1622\sb2\sl-198\slmult0 \up0 \expndtw-1\cha
rscalex100 1. este s\u259?vr\u351?it\u259? att pe teritoriul unui stat, ct \u351?i n
afara teritoriului acestuia; \par\pard\qj \li1440\ri396\sb21\sl-200\slmult0\fi1
82 \up0 \expndtw-2\charscalex100 2. este s\u259?vr\u351?it\u259? pe teritoriul un
ui stat, dar preg\u259?tirea, planificarea, conducerea sau controlul s\u259?u ar
e loc, n tot sau n parte, pe teritoriul \up0 \expndtw-3\charscalex100 altui stat;
\par\pard\qj \li1440\ri396\sb0\sl-220\slmult0\fi182 \up0 \expndtw0\charscalex100
3. este s\u259?vr\u351?it\u259? pe teritoriul unui stat de un grup infrac\u355?i
onal organizat care desf\u259?\u351?oar\u259? activit\u259?\u355?i infrac\u355?i
onale n dou\u259? sau mai multe \line \up0 \expndtw-1\charscalex100 state; \par\p
ard\ql \li1622\sb1\sl-176\slmult0 \up0 \expndtw-1\charscalex100 4. este s\u259?vr
\u351?it\u259? pe teritoriul unui stat, dar rezultatul acesteia se produce pe te
ritoriul altui stat;
{\shp {\*\shpinst\shpleft1411\shptop3463\shpright11730\shpbottom3718\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz84\shplid0
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}}

{\shp {\*\shpinst\shpleft1411\shptop3718\shpright11730\shpbottom3969\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz115\shplid1
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\sp{\sn pVerticies}{\sv 8;4;(0,251);(10319,251);(10319,0);(0,0)}}
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{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
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}}
{\shp {\*\shpinst\shpleft1411\shptop3969\shpright11730\shpbottom4221\shpfhdr0\sh
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 252}}
{\sp{\sn pVerticies}{\sv 8;4;(0,252);(10319,252);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
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{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
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}}
{\shp {\*\shpinst\shpleft1411\shptop4221\shpright11730\shpbottom4476\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz155\shplid3
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\sp{\sn pVerticies}{\sv 8;4;(0,255);(10319,255);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
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{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop8778\shpright11730\shpbottom9030\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz421\shplid4
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\sp{\sn pVerticies}{\sv 8;4;(0,252);(10319,252);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
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{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
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}}
{\shp {\*\shpinst\shpleft1411\shptop9030\shpright11730\shpbottom9284\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz438\shplid5
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\sp{\sn pVerticies}{\sv 8;4;(0,254);(10319,254);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
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{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}

{\shp {\*\shpinst\shpleft1411\shptop9284\shpright11730\shpbottom9536\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz448\shplid6
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 252}}
{\sp{\sn pVerticies}{\sv 8;4;(0,252);(10319,252);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
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}}
{\shp {\*\shpinst\shpleft1411\shptop9536\shpright11730\shpbottom9788\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz464\shplid7
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\sp{\sn pVerticies}{\sv 8;4;(0,252);(10319,252);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop9788\shpright11730\shpbottom10043\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz483\shplid8
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 255}}
{\sp{\sn pVerticies}{\sv 8;4;(0,255);(10319,255);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
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{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop10043\shpright11730\shpbottom10295\shpfhdr0\
shpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz494\shplid9
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\sp{\sn pVerticies}{\sv 8;4;(0,252);(10319,252);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
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}}
{\shp {\*\shpinst\shpleft1411\shptop10295\shpright11730\shpbottom10549\shpfhdr0\
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{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
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1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
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{\shp {\*\shpinst\shpleft1440\shptop12422\shpright4320\shpbottom12442\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz601\shplid11
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 2880}}{\sp{\sn geoBottom}{\sv 20}}
{\sp{\sn pVerticies}{\sv 8;4;(0,20);(2880,20);(2880,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
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{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g27}{\bkmkend Pg27}\par\pard\qj \li1440\sb0\sl-240\slmult0 \par\pard\qj\li1440\s
b0\sl-240\slmult0 \par\pard\qj\li1440\sb0\sl-240\slmult0 \par\pard\qj\li1440\sb0
\sl-240\slmult0 \par\pard\qj\li1440\sb0\sl-240\slmult0 \par\pard\qj\li1440\ri356
\sb22\sl-240\slmult0\fi360 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf7\f8\
fs22 II. ACTIVIT\u258?\u354?I INVESTIGATIVE SPECIFICE COMBATERII INFRAC\u354?IUN
ILOR DE EVAZIUNE \up0 \expndtw-4\charscalex100 FISCAL\u258? \u350?I SP\u258?LARE
A BANILOR \par\pard\ql \li1800\sb10\sl-253\slmult0 \up0 \expndtw-2\charscalex10
0 2.1. Culegerea de informa\u355?ii, analiza \u351?i valorificarea acestora, inv
estigarea nscrisurilor \par\pard\qj \li1440\ri358\sb0\sl-260\slmult0\fi360 \up0 \
expndtw-3\charscalex100 \ul0\nosupersub\cf8\f9\fs22 Metodele, tehnicile, procede
ele \u351?i instrumentele folosite pentru culegerea, verificarea, evaluarea \u35
1?i valorificarea \up0 \expndtw-1\charscalex100 informa\u355?iilor sunt ntr-o
continu\u259? perfec\u355?ionare \u351?i adaptare n func\u355?ie de evolu\
u355?ia \u351?i dinamica fenomenului \up0 \expndtw-2\charscalex100 infrac\u35
5?ional. \par\pard\qj \li1440\ri361\sb0\sl-260\slmult0\fi360 \up0 \expndtw0\char
scalex100 Dosarele de urm\u259?rire penal\u259? nmagazineaz\u259? n con\u355?inutu
l lor o mul\u355?ime de informa\u355?ii operative ob\u355?inute n \up0 \expndtw0\
charscalex103 condi\u355?ii de confiden\u355?ialitate n faza actelor premerg\u259
?toare, transformate ulterior n probe sau indicii necesare \up0 \expndtw-3\charsc
alex100 declan\u351?\u259?rii procesului penal\ul0\super\cf11\f12\fs20 26\ul0\no
supersub\cf8\f9\fs22 . \par\pard\qj \li1440\ri1134\sb0\sl-240\slmult0\fi360 \up0
\expndtw-2\charscalex100 \ul0\nosupersub\cf7\f8\fs22 2.2. Accesarea sistemelor
informatice, punerea sub supraveghere, interceptarea sau nregistrarea \up0 \expnd
tw-3\charscalex100 comunica\u355?iilor \par\pard\ql \li1800\sb3\sl-236\slmult0 \
up0 \expndtw-2\charscalex100 2.3. Activit\u259?\u355?ile de informa\u355?ii \u35
1?i investiga\u355?ii desf\u259?\u351?urate de investigatorul sub acoperire \par
\pard\qj \li1440\ri335\sb0\sl-260\slmult0\fi360 \up0 \expndtw0\charscalex100 \ul
0\nosupersub\cf8\f9\fs22 Investigatorul sub acoperire este folosit cu succes \u3
51?i n activitatea de investigare a infrac\u355?iunilor de evaziune \up0 \expndtw
0\charscalex104 fuscal\u259? \u351?i sp\u259?lare a banilor. Din analiza activit
\u259?\u355?ilor operative se constat\u259? c\u259? \u351?i n acest domeniu ermet
izarea \up0 \expndtw-2\charscalex100 structurilor criminale este mai pronun\u355
?at\u259?, prezentnd caracteristici ale crimei organizate. \par\pard\ql \li1800\s
b1\sl-217\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf7\f8\fs22 2.4.
Folosirea martorului protejat \u351?i a investigatorului specializat \par\pard\
ql \li1800\sb14\sl-253\slmult0 \up0 \expndtw-2\charscalex100 2.5. Controlul fina
nciar-fiscal \u351?i supravegherea conturilor bancare \u351?i/sau asimilate aces
tora \par\pard\ql \li1800\sb7\sl-253\slmult0 \up0 \expndtw-3\charscalex100 2.6.
Livrarea supravegheat\u259? a sumelor de bani \par\pard\qj \li1440\ri339\sb0\sl260\slmult0\fi360 \up0 \expndtw0\charscalex100 \ul0\nosupersub\cf8\f9\fs22 Livra
rea supravegheat\u259? a sumelor de bani se efectueaz\u259? n conformitate cu pre
vederile Legii nr. 656/2002, \up0 \expndtw0\charscalex100 Conven\u355?iei Na\u35
5?iunilor Unite din 1988, ratificat\u259? prin Legea nr. 118/1992 \u351?i Codul
de Procedur\u259? Penal\u259?. \par\pard\qj \li1440\ri336\sb0\sl-253\slmult0\fi3
60 \up0 \expndtw0\charscalex102 \ul0\nosupersub\cf15\f16\fs22 Livrarea supravegh
eat\u259? este o metod\u259? conspirat\u259? folosit\u259? de institu\u355?iile
sau agen\u355?iile de aplicare a legii \up0 \expndtw0\charscalex103 abilitate n a
cest sens, cu autorizarea \u351?i sub controlul procurorului, care const\u259? n

promiterea trecerii sau \up0 \expndtw0\charscalex104 circula\u355?iei pe teritor

iul \u355?\u259?rii de sume de bani n scopul identific\u259?rii circuitelor finan
ciare \u351?i a persoanelor \up0 \expndtw-2\charscalex100 implicate n asemenea op
era\u355?iuni n \u355?ara de destina\u355?ie, stabilite informativ sau prin surse
oficiale. \par\pard\ql \li5945\sb235\sl-253\slmult0 \up0 \expndtw-3\charscalex1
00 \ul0\nosupersub\cf7\f8\fs22 CAPITOLUL VI \par\pard\ql \li2038\sb247\sl-253\sl
mult0 \up0 \expndtw-2\charscalex100 ASPECTE CRIMINOLOGICE PRIVIND EVAZIUNEA FI
SCAL\u258? \u350?I SP\u258?LAREA BANILOR N \par\pard\ql \li5362\sb7\sl-253\slmul
t0 \up0 \expndtw-3\charscalex100 SPA\u354?IUL COMUNITAR \par\pard\qj \li1440\ri1
154\sb242\sl-260\slmult0\fi360 \up0 \expndtw-4\charscalex100 I. ECONOMIA SUBTERA
N\u258? - ECONOMIA INFORMAL\u258? - FORM\u258? DE MANIFESTARE A \up0 \expndtw-4\
charscalex100 EVAZIUNII FISCALE \u350?I A SP\u258?L\u258?RII BANILOR \par\pard\q
j \li1440\ri362\sb0\sl-255\slmult0\fi360 \up0 \expndtw-2\charscalex100 \ul0\nosu
persub\cf8\f9\fs22 Definit\u259? n diverse moduri, cum ar fi \u8222?economia subt
eran\u259?\u8221?, \u8222?economia informal\u259?\u8221?, \u8222?neoficial\u259?
\u8221?, \u8222?invizibil\u259?\u8221?, \line \up0 \expndtw-3\charscalex100 \u82
22?gri\u8221? sau \u8222?ocult\u259?\u8221?, \u8222?economie ascuns\u259?\u8221?
, \u8222?neobservat\u259?\u8221? sau \u8222?necontabilizat\u259?\u8221? - lumea
afacerilor subterane, intrat\u259? n \line \up0 \expndtw0\charscalex100 vocabular
ul speciali\u351?tilor sub denumirea de economie subteran\u259?, desemneaz\u259?
ansamblul activit\u259?\u355?ilor de natur\u259? \line \up0 \expndtw0\charscale
x100 economic\u259? \u351?i financiar\u259? ilegale, de natur\u259? infrac\u355?
ional\u259?, prin care se urm\u259?re\u351?te ob\u355?inerea de avantaje \u351?i
profituri \line \up0 \expndtw0\charscalex100 materiale. \par\pard\ql \li1800\sb
1\sl-242\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf7\f8\fs22 1.1.
Factorii care influen\u355?eaz\u259? existen\u355?a \u351?i dezvoltarea economie
i subterane \par\pard\qj \li1440\ri339\sb0\sl-250\slmult0\fi360 \up0 \expndtw0\c
harscalex100 \ul0\nosupersub\cf8\f9\fs22 Economia subteran\u259? reprezint\u259?
,,\ul0\nosupersub\cf9\f10\fs22 ansamblul activit\u259?\u355?ilor economice ce s
e realizeaz\u259? n afara legilor penale, \up0 \expndtw0\charscalex100 sociale sa
u fiscale sau care scap\u259? (masiv) inventarierii conturilor na\u355?ionale\ul
0\nosupersub\cf8\f9\fs22 \u8221?, deci acelea care se regrupeaz\u259? n \up0 \exp
ndtw0\charscalex100 activit\u259?\u355?i disimulate, ilegale sau frauduloase \u3
51?i private (munca domestic\u259?, voluntariatul). \par\pard\qj \li1440\ri359\s
b0\sl-260\slmult0\fi360 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf9\f10\fs
22 n aproape toate studiile \u351?i articolele recente, cre\u351?terea sarcinii f
iscale \u351?i a contribu\u355?iei la asigur\u259?rile sociale, \line \up0 \expn
dtw-3\charscalex100 restric\u355?ionarea excesiv\u259? a pie\u355?elor, atitudin
ea \up0 \expndtw-3\charscalex100 (l\u259?comia omeneasc\u259?) \u351?i oportunit
atea, schimb\u259?rile economico-\par\pard\qj \li1440\ri365\sb3\sl-250\slmult0 \
up0 \expndtw0\charscalex106 sociale ca urmare a trecerii de la un regim politic
la altul, sl\u259?biciunile n func\u355?ionarea aparatului de stat, \up0 \expndtw
0\charscalex100 inconsecven\u355?a \u351?i incoeren\u355?a legislativ\u259? sun
t prezentate ca fiind unele dintre cauzele principale ale cre\u351?terii \up
0 \expndtw0\charscalex100 economiei ilicite. \par\pard\ql \li1800\sb8\sl-253\slm
ult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf7\f8\fs22 1.2. Metodele de
estimare a nivelului economiei subterane \par\pard\li1440\sb1\sl-249\slmult0\fi3
60 \up0 \expndtw0\charscalex102 \ul0\nosupersub\cf9\f10\fs22 Metodologia general
acceptat\u259? cuantific\u259? economia subteran\u259? ca procent din PIB, toat
e celelalte compara\u355?ii\par\pard\li1440\sb3\sl-253\slmult0\fi0\tx8135\tx1066
9 \up0 \expndtw0\charscalex102 statistice fiind apoi extrapolate de la acest
indicator macroeconomic\tab \up0 \expndtw0\charscalex101 \ul0\nosupersub\cf8\f9
\fs22 (ex: rata for\u355?ei de munc\u259?\tab \up0 \expndtw0\charscalex101 \u82
22?la negru\u8221?,\par\pard\ql \li1440\sb0\sl-207\slmult0 \par\pard\ql\li1440\s
b133\sl-207\slmult0 \up0 \expndtw-1\charscalex100 \ul0\super\cf13\f14\fs19\ul0\s
uper\cf13\f14\fs18 26\ul0\nosupersub\cf14\f15\fs18 Ion Chip\u259?il\u259? \u351
?i colaboratorii, \ul0\nosupersub\cf17\f18\fs18 Bazele activit\u259?\u355?ii inf
ormative\ul0\nosupersub\cf14\f15\fs18 , Ed. M.I.R.A, 2008.
{\shp {\*\shpinst\shpleft1411\shptop2198\shpright11730\shpbottom2453\shpfhdr0\sh

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{\shp {\*\shpinst\shpleft1411\shptop2453\shpright11730\shpbottom2705\shpfhdr0\sh
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\shp {\*\shpinst\shpleft1411\shptop2705\shpright11730\shpbottom2957\shpfhdr0\sh
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{\shp {\*\shpinst\shpleft1411\shptop6754\shpright11730\shpbottom7006\shpfhdr0\sh
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{\shp {\*\shpinst\shpleft1411\shptop11053\shpright11730\shpbottom11307\shpfhdr0\

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{\shp {\*\shpinst\shpleft1411\shptop11307\shpright11730\shpbottom11560\shpfhdr0\
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{\shp {\*\shpinst\shpleft1411\shptop11560\shpright11730\shpbottom11814\shpfhdr0\
shpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz645\shplid17
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{\shp {\*\shpinst\shpleft1440\shptop14077\shpright4320\shpbottom14097\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz784\shplid18
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\sp{\sn pVerticies}{\sv 8;4;(0,20);(2880,20);(2880,0);(0,0)}}
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{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g28}{\bkmkend Pg28}\par\pard\ql \li1440\sb0\sl-260\slmult0 \par\pard\ql\li1440\s
b0\sl-260\slmult0 \par\pard\ql\li1440\sb0\sl-260\slmult0 \par\pard\ql\li1440\sb0
\sl-260\slmult0 \par\pard\ql\li1440\ri333\sb146\sl-260\slmult0\tx1800 \up0 \expn
dtw0\charscalex100 \ul0\nosupersub\cf8\f9\fs22 importurile neoficiale etc). Indi
catorii utiliza\u355?i n analizele privind economia subteran\u259? n mai toate caz
urile sunt \up0 \expndtw-2\charscalex100 privi\u355?i cu rezerve. Acestea se dat
oreaz\u259? att variabilit\u259?\u355?ii conceptului ct \u351?i preciziei nregistr\
u259?rii datelor. \line \tab \up0 \expndtw-2\charscalex100 Printre metodele cele
mai des folosite pentru estimarea nivelului economiei subterane amintim: \par\p
ard\ql \li1800\sb6\sl-253\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\
cf15\f16\fs22 l. Analiza statistic\u259?. \par\pard\ql \li1800\sb1\sl-237\slmult
0 \up0 \expndtw-3\charscalex100 2. Metoda e\u351?antionului de control\ul0\nosup
ersub\cf8\f9\fs22 (audit fiscal intensiv). \par\pard\ql \li1800\sb10\sl-253\slm
ult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf15\f16\fs22 3. nregistrarea

statistic\u259? de tip \u8222?monografie\u8221?\ul0\nosupersub\cf9\f10\fs22 . \p

ar\pard\ql \li1800\sb7\sl-253\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosuper
sub\cf15\f16\fs22 4. Analiza raportului - cheltuieli - venituri. \par\pard\ql \l
i1800\sb1\sl-237\slmult0 \up0 \expndtw-3\charscalex100 6. Recens\u259?mntul for\u
355?ei de munc\u259?.\ul0\nosupersub\cf8\f9\fs22 \ul0\nosupersub\cf15\f16\fs22
5. Metoda input-urilor fizice. \par\pard\ql \li1800\sb10\sl-253\slmult0 \up0 \ex
pndtw-3\charscalex100 7. Metoda cererii de lichidit\u259?\u355?i. \par\pard\ql \
li1800\sb247\sl-253\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf7\f8
\fs22 II. ETIOLOGIA FENOMENELOR DE EVAZIUNE FISCAL\u258? \u350?I SP\u258?LARE A
BANILOR \par\pard\qj \li1440\ri367\sb18\sl-240\slmult0\fi360 \up0 \expndtw0\cha
rscalex100 \ul0\nosupersub\cf8\f9\fs22 n general, cauzele acestor manifest\u259?r
i sunt multiple. Putem numi unele din ele, \u355?innd cont de importan\u355?\u259
? \u351?i \up0 \expndtw-1\charscalex100 frecven\u355?a apari\u355?iei: \par\pard
\qj \li1440\ri329\sb10\sl-253\slmult0\fi360 \up0 \expndtw0\charscalex100 1.sarci
nile fiscale exagerate, adic\u259? o povar\u259? fiscal\u259? peste m\u259?sur\u
259?, inechitabil\u259? \u351?i instabil\u259? (n special pentru \line \up0 \expn
dtw0\charscalex100 unele categorii de contribuabili), aceste cauze pot crea moti
ve morale de fraud\u259? fiscal\u259? a contribuabilului, care \line \up0 \expnd
tw0\charscalex100 trateaz\u259? faptele men\u355?ionate ca o exprimare a reprim\
u259?rii domin\u259?rii din partea statului, considerndu-se, n acela\u351?i \line
\up0 \expndtw0\charscalex100 timp, n drept de a se mpotrivi \u351?i astfel se form
eaz\u259? opinia general\u259? c\u259? \u8222?a fura de la visterie nu se consid
er\u259? furt\u8221?. \par\pard\ql \li1800\sb7\sl-253\slmult0 \up0 \expndtw-3\ch
arscalex100 2.factori de ordin economic \par\pard\ql \li1800\sb1\sl-237\slmult0
\up0 \expndtw-2\charscalex100 3.insufucien\u355?a m\u259?surilor de propagand\u2
59? a respect\u259?rii legisla\u355?iei fiscale \par\pard\ql \li1800\sb10\sl-253
\slmult0 \up0 \expndtw-3\charscalex100 4. imperfec\u355?iunea legisla\u355?iei f
iscale \par\pard\ql \li1800\sb1\sl-237\slmult0 \up0 \expndtw-3\charscalex100 5.
lipsa unui control fiscal bine organizat \par\pard\ql \li1800\sb10\sl-253\slmult
0 \up0 \expndtw-3\charscalex100 6. diversitatea categoriilor de contribuabili \p
ar\pard\ql \li1800\sb7\sl-253\slmult0 \up0 \expndtw-3\charscalex100 7. cauze de
ordin politic \par\pard\ql \li1800\sb7\sl-253\slmult0 \up0 \expndtw-3\charscalex
100 \ul0\nosupersub\cf7\f8\fs22 2.l. Incoeren\u355?a \u351?i instabilitatea cadr
ului legislativ \par\pard\ql \li1800\sb1\sl-237\slmult0 \up0 \expndtw-4\charscal
ex100 2.2. Presiunea fiscal\u259? - cauz\u259? esen\u355?ial\u259? a evaziunii
fiscale \par\pard\qj \li1440\sb0\sl-240\slmult0 \par\pard\qj\li1440\ri946\sb41\s
l-240\slmult0\fi360 \up0 \expndtw-2\charscalex100 III. PERSONALITATEA INFRACTORU
LUI SPECIALIZAT N OPERA\u354?IUNI DE EVAZIUNE \up0 \expndtw-3\charscalex100 FISC
AL\u258? \u350?I SP\u258?LARE A BANILOR \par\pard\qj \li1440\ri336\sb10\sl-253\s
lmult0\fi360 \up0 \expndtw0\charscalex102 \ul0\nosupersub\cf8\f9\fs22 Persoanele
fizice care au f\u259?cut obiectul unor investiga\u355?ii privind opera\u355?iu
ni de evaziune fiscal\u259? \u351?i sp\u259?lare a \up0 \expndtw-3\charscalex100
banilor sunt de diverse na\u355?ionalit\u259?\u355?i \u351?i provin din majorit
atea mediilor sociale (comunitatea de afaceri, administra\u355?ia \up0 \expndtw2\charscalex100 central\u259?/local\u259?, societatea civil\u259? etc).Relevant
este faptul c\u259? unii dintre ace\u351?tia au leg\u259?turi directe sau sunt i
nterpu\u351?i \up0 \expndtw-2\charscalex100 ai persoanelor cu func\u355?ii deciz
ionale sau executive din spectrul politico-institu\u355?ional central sau local.
\par\pard\ql \li5902\sb247\sl-253\slmult0 \up0 \expndtw-3\charscalex100 \ul0\no
supersub\cf7\f8\fs22 CAPITOLUL VII \par\pard\qj \li1891\ri426\sb242\sl-260\slmul
t0\tx2863 \up0 \expndtw-2\charscalex100 MANAGEMENTUL INSTITU\u354?IONAL \u350?I
ORGANIZA\u354?IONAL AL PREVENIRII \u350?I COMBATERII \line\tab \up0 \expndtw-3\c
harscalex100 SP\u258?L\u258?RII BANILOR \u350?I EVAZIUNII FISCALE N SPA\u354?IUL
COMUNITAR \par\pard\qj \li1440\ri1241\sb240\sl-260\slmult0\fi360 \up0 \expndtw-3
\charscalex100 I. ORGANIZA\u354?II \u350?I ORGANISME INTERNA\u354?IONALE CU PREO
CUP\u258?RI N DOMENIUL \up0 \expndtw-3\charscalex100 PREVENIRII \u350?I COMBATERI
I SP\u258?L\u258?RII BANILOR \u350?I EVAZIUNII FISCALE \par\pard\ql \li1800\sb24
6\sl-253\slmult0 \up0 \expndtw-3\charscalex100 1.1. Organiza\u355?ia Na\u355?iun
ilor Unite \par\pard\ql \li1800\sb7\sl-253\slmult0 \up0 \expndtw-3\charscalex100
1.2. Consiliului Europei \u351?i Comisia European\u259? \par\pard\ql \li1800\sb

7\sl-253\slmult0 \up0 \expndtw-3\charscalex100 1.3. Grupul de Ac\u355?iune Finan

ciar\u259? Interna\u355?ional\u259? (GAFI/FATF) \par\pard\qj \li1440\ri347\sb0\s
l-250\slmult0\fi360 \up0 \expndtw-2\charscalex100 Grupul de Ac\u355?iune Financi
ar\u259? Interna\u355?ional\u259?\ul0\nosupersub\cf8\f9\fs22 a fost nfiin\u355?a
t la Summit-ul G7 de la Paris, n 1989, fiind un \up0 \expndtw-1\charscalex100 o
rganism inter-guvernamental care stabile\u351?te standardele interna\u355?i
onale, dezvolt\u259? \u351?i promoveaz\u259? politici de \up0 \expndtw-2\ch
arscalex100 combatere a sp\u259?l\u259?rii banilor \u351?i finan\u355?\u259?rii
terorismului. \par\pard\qj \li1440\ri353\sb0\sl-250\slmult0\fi360 \up0 \expndtw0
\charscalex102 FATF monitorizeaz\u259? progresul nregistrat de membrii s\u259?i n
implementarea m\u259?surilor necesare, revizuirea \up0 \expndtw0\charscalex103 t
ehnicilor de finan\u355?are a terorismului \u351?i a m\u259?surilor de combatere
, \u351?i promoveaz\u259? adoptarea \u351?i implementarea \up0 \expndtw-3\charsc
alex100 m\u259?surilor adecvate la nivel global. \par\pard\sect\sectd\fs24\paper
w12240\paperh15840\pard\sb0\sl-240{\bkmkstart Pg29}{\bkmkend Pg29}\par\pard\ql \
li1800\sb0\sl-253\slmult0 \par\pard\ql\li1800\sb0\sl-253\slmult0 \par\pard\ql\li
1800\sb0\sl-253\slmult0 \par\pard\ql\li1800\sb0\sl-253\slmult0 \par\pard\ql\li18
00\sb199\sl-253\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf7\f8\fs2
2 1.4. Grupul EGMONT \par\pard\qj \li1440\ri322\sb0\sl-252\slmult0\fi360 \up0 \e
xpndtw-2\charscalex100 Grupul Egmont\ul0\nosupersub\cf8\f9\fs22 este organiza\u
355?ia interna\u355?ional\u259? a Unit\u259?\u355?ilor de Informa\u355?ii Financ
iare, creat\u259? n anul 1995, avnd \up0 \expndtw0\charscalex100 ca scop mbun\u259?
t\u259?\u355?irea interac\u355?iunii ntre
FIU-uri n domeniul comunica\u355?iil
or, al schimbului de informa\u355?ii \u351?i al \up0 \expndtw-3\charscalex100 co
ordon\u259?rii activit\u259?\u355?ilor de instruire. Obiectivul Grupului Egmont
este de a asigura un forum pentru toate FIU-urile \up0 \expndtw0\charscalex103 d
in ntreaga lume, pentru a mbun\u259?t\u259?\u355?i sprijinul acordat la nivel na\u
355?ional n lupta mpotriva sp\u259?l\u259?rii banilor \u351?i \up0 \expndtw-2\char
scalex100 finan\u355?\u259?rii terorismului. Acest sprijin include extinderea \u
351?i sistematizarea schimbului de informa\u355?ii financiare \u351?i o mai \up0
\expndtw-3\charscalex100 bun\u259? comunicare ntre FIU-uri. \par\pard\ql \li1800
\sb0\sl-253\slmult0 \par\pard\ql\li1800\sb3\sl-253\slmult0 \up0 \expndtw-3\chars
calex100 \ul0\nosupersub\cf7\f8\fs22 1.5. FIU.NET \par\pard\qj \li1440\ri327\sb0
\sl-260\slmult0\fi360 \up0 \expndtw0\charscalex100 FIU.NET\ul0\nosupersub\cf8\f9
\fs22 reprezint\u259? o cooperare pan-european\u259? ntre Unit\u259?\u355?ile de
Informa\u355?ii Financiare din statele membre \up0 \expndtw0\charscalex100 refe
ritoare la schimbul de informa\u355?ii privind activit\u259?\u355?ile suspecte d
e sp\u259?lare a banilor \u351?i finan\u355?area terorismului. \par\pard\ql \li1
800\sb248\sl-253\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf7\f8\fs
22 1.6. Fondul Monetar International \par\pard\ql \li1800\sb1\sl-237\slmult0 \up
0 \expndtw-3\charscalex100 1.7. EUROPOL \par\pard\qj \li1440\ri328\sb11\sl-252\s
lmult0\fi360 \up0 \expndtw-1\charscalex100 \ul0\nosupersub\cf8\f9\fs22 Statele M
embre ale Uniunii Europene au recunoscut faptul c\u259? nu poate exista o adev\u
259?rat\u259? uniune, dac\u259? nu se \up0 \expndtw-3\charscalex100 dezvolt\u259
? n continuare cel de-al Treilea Pilon, care include o mai mare integrare a activ
it\u259?\u355?ilor judiciare \u351?i de poli\u355?ie. \up0 \expndtw-2\charscalex
100 n acest sens, crearea EUROPOL care func\u355?ioneaz\u259? oficial de la 01.10
.1998, reprezint\u259? un pas hot\u259?rtor. EUROPOL \up0 \expndtw0\charscalex100
a devenit o institu\u355?ie fundamental\u259? de \ul0\nosupersub\cf9\f10\fs22 \
u8222?claering\u8221? (strngere, verificare, stocare) \ul0\nosupersub\cf8\f9\fs22
n domeniul informa\u355?iilor, prin \up0 \expndtw0\charscalex100 care reprezenta
n\u355?ii tuturor poli\u355?iilor na\u355?ionale \u351?i pot coordona anchetele,
opera\u355?iunile \u351?i chiar execut\u259? arestarea \up0 \expndtw0\charscalex
100 infractorilor care fac parte din re\u355?elele crimei organizate ce opereaz\
u259? n mai multe state europene. \par\pard\qj \li1440\ri371\sb18\sl-240\slmult0\
fi360 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf7\f8\fs22 1.8. Organiza\u3
55?ia Interna\u355?ional\u259? de Poli\u355?ie Criminal\u259? (O.I.P.C.) -INTERP
OL \u351?i Centrul Regional SECI de \up0 \expndtw-5\charscalex100 Combatere a In
frac\u355?ionalit\u259?\u355?ii Transfrontraliere \par\pard\ql \li1800\sb10\sl-2
53\slmult0 \up0 \expndtw-3\charscalex100 I \par\pard\qj \li1440\ri536\sb18\sl-24

0\slmult0\fi360 \up0 \expndtw-2\charscalex100 I. ORGANIZA\u354?II \u350?I ORGANI

SME NA\u354?IONALE CU ATRIBU\u354?IUNI N DOMENIUL PREVENIRII \up0 \expndtw-3\char
scalex100 \u350?I COMBATERII EVAZIUNII FISCALE \u350?I SP\u258?L\u258?RII BANILO
R \par\pard\qj \li1440\ri520\sb4\sl-260\slmult0\fi360 \up0 \expndtw-2\charscalex
100 2.1. Oficiul Na\u355?ional de Prevenire \u351?i Combatere a Sp\u259?l\u259?r
ii Banilor - Unitatea de Informa\u355?ii Financiare a \up0 \expndtw-3\charscalex
100 Romniei \par\pard\ql \li1800\sb1\sl-235\slmult0 \up0 \expndtw-3\charscalex100
2.2. Institu\u355?ii cu rol investigativ \u351?i de cercetare penal\u259? \par\
pard\ql \li1800\sb11\sl-253\slmult0 \up0 \expndtw-2\charscalex100 2.2.1. Direc\u
355?ia de Investigare a Infrac\u355?iunilor de Criminalitate Organizat\u259? \u3
51?i Terorism \par\pard\ql \li1800\sb7\sl-253\slmult0 \up0 \expndtw-3\charscalex
100 2.2.2. Inspectoratul General al Poli\u355?iei Romne \par\pard\ql \li1800\sb1\
sl-237\slmult0 \up0 \expndtw-3\charscalex100 2.2.3.Inspectoratul General al Poli
\u355?iei de Frontier\u259? \par\pard\ql \li1800\sb10\sl-253\slmult0 \up0 \expnd
tw-3\charscalex100 2.2.4. Agen\u355?ia Na\u355?ional\u259? de Administrare Fisca
l\u259? \par\pard\ql \li5861\sb0\sl-253\slmult0 \par\pard\ql\li5861\sb0\sl-253\s
lmult0 \par\pard\ql\li5861\sb1\sl-253\slmult0 \up0 \expndtw-3\charscalex100 CAPI
TOLUL VIII \par\pard\ql \li2160\sb247\sl-253\slmult0 \up0 \expndtw-2\charscalex1
00 CONCLUZII \u350?I PROPUNERI PRIVIND EVAZIUNEA FISCAL\u258? \u350?I SP\u258?LA
REA BANILOR N \par\pard\ql \li5362\sb7\sl-253\slmult0 \up0 \expndtw-3\charscalex1
00 SPA\u354?IUL COMUNITAR \par\pard\ql \li1800\sb247\sl-253\slmult0 \up0 \expndt
w-2\charscalex100 I. RISCURI \u350?I VULNERABILIT\u258?\u354?I PRIVIND EVAZIUNEA
FISCALA \u350?I SP\u258?LAREA BANILOR \par\pard\qj \li1440\ri333\sb0\sl-260\slm
ult0\fi360 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf8\f9\fs22 Cercetarea
aspectelor privind evaziunea fiscal\u259? \u351?i sp\u259?larea banilor n spa\u35
5?iul comunitar, relev\u259? faptul c\u259? acestea \line \up0 \expndtw-2\charsc
alex100 sunt manifest\u259?ri ale criminalit\u259?\u355?ii economico-financiare,
cu impact major asupra economiilor statelor membre, mai \line \up0 \expndtw-2\c
harscalex100 ales n aceste condi\u355?ii ale crizei economico-financiare, cnd mult
e state sunt aduse n situa\u355?ia ,,incapacit\u259?\u355?ii de plat\u259?\u8221?
\par\pard\qj \li1440\ri353\sb0\sl-251\slmult0\fi360 \up0 \expndtw-1\charscalex1
00 Avnd n vedere elementele programatice existente la nivelul UE ct \u351?i faptul
c\u259? efectul pe care l produce la \up0 \expndtw0\charscalex100 nivelul comunit
\u259?\u355?ii, evaziunea fiscal\u259? \u351?i sp\u259?larea banilor se ncadreaz\
u259? n categoria infrac\u355?iunilor grave. Acestea \up0 \expndtw0\charscalex103
conduc att la o stare de pericol, ct \u351?i la prejudiciu, ncadrndu-se perfect n ti
parul infrac\u355?iunilor financiare. \up0 \expndtw-2\charscalex100 Ambele fenom
ene pot cre\u351?te din aceea\u351?i \ul0\nosupersub\cf9\f10\fs22 \u8222?r\u259?
d\u259?cin\u259?\u8221?, evaziunea fiscal fiind infrac\u355?ine predicat pentru
infrac\u355?iunea \up0 \expndtw-3\charscalex100 de sp\u259?lare a banilor, \ul0\
nosupersub\cf8\f9\fs22 lund n considerare \u351?i faptul c\u259? infractorii nu ma
i disting ntre fonduri legale sau ilegale, att \up0 \expndtw0\charscalex105 timp ct
se ob\u355?ine un profit. Aceasta este, n opinie noastr\u259?, una dintre justif
ic\u259?rile legiuitorilor na\u355?ionali \u351?i \up0 \expndtw0\charscalex102 i
nterna\u355?ionali, care, n cele mai multe dintre cazuri, au elaborat un cadru ju
ridic comun, pentru implementarea \up0 \expndtw0\charscalex102 m\u259?surilor pr
eventive \u351?i represive. \par\pard\sect\sectd\fs24\paperw12240\paperh15840{\s
hp
{\*\shpinst\shpleft0\shptop0\shpright12240\shpbottom15840\shpwr3\shpfblwtxt0\shp
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0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a
0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a
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0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a00ffd9}}}}}\pard\sb0\sl-240{\bkm
kstart Pg30}{\bkmkend Pg30}\par\pard\qj \li1440\sb0\sl-260\slmult0 \par\pard\qj\
li1440\sb0\sl-260\slmult0 \par\pard\qj\li1440\sb0\sl-260\slmult0 \par\pard\qj\li
1440\sb0\sl-260\slmult0 \par\pard\qj\li1440\ri335\sb146\sl-260\slmult0\fi360 \up
0 \expndtw-2\charscalex100 \ul0\nosupersub\cf8\f9\fs22 Mai mult, ambele fenomene
prezint\u259? similitudini n ceea ce prive\u351?te amenin\u355?\u259?rile aduse
stabilit\u259?\u355?ii, transparen\u355?ei \up0 \expndtw-1\charscalex100 \u351?i
eficien\u355?ei sistemelor financiare \u351?i intereselor na\u355?ionale fundam
entale, sens n care statele au atribuit, n general, \up0 \expndtw-1\charscalex100
acelora\u351?i autorit\u259?\u355?i na\u355?ionale, competen\u355?ele specifice
de lupt\u259? mpotriva sp\u259?l\u259?rii banilor \u351?i fraudei financiare. \pa
r\pard\qj \li1440\ri326\sb0\sl-255\slmult0\fi360 \up0 \expndtw0\charscalex100 To
tu\u351?i, dac\u259? evaziunea fiscal\u259? constituie o infrac\u355?iune predic
at pentru sp\u259?larea banilor, acela\u351?i principiu se \line \up0 \expndtw-2
\charscalex100 aplic\u259? \u351?i n sens invers, respectiv, fondurile sp\u259?la

te pot face obiectul opera\u355?iunilor de evaziune fiscal\u259?. Afirma\u355?ii

le de \line \up0 \expndtw-1\charscalex100 mai sus vin n sprijinul prezent\u259?ri
i, n continuare, a principalilor factori de risc, care intervin att n cazul rela\u3
55?iei \line \up0 \expndtw0\charscalex100 evaziune fiscal\u259?-sp\u259?larea ba
nilor.n cadrul cercet\u259?rii fenomenelor de evaziune fiscal\u259?-sp\u259?lar
ea banilor, au fost \line \up0 \expndtw0\charscalex100 identifica\u355?i factori
de risc la nivel intern, care pot conduce la instabilitatea unui sistem na\u355
?ional, precum: \par\pard\qj \li1440\ri338\sb0\sl-253\slmult0\fi360 \up0 \expndt
w-2\charscalex100 - \ul0\nosupersub\cf7\f8\fs22 afectarea economiei, \ul0\nosupe
rsub\cf8\f9\fs22 prin\ul0\nosupersub\cf7\f8\fs22 : \ul0\nosupersub\cf8\f9\fs22 i
nstalarea sau cronicizarea unor dezechilibre economice la nivel macroeconomic; \
up0 \expndtw-2\charscalex100 lipsa protec\u355?iei economiei legale fa\u355?\u25
9? de infiltr\u259?rile re\u355?elelor criminale; dezechilibrul balan\u355?ei co
merciale; existen\u355?a \up0 \expndtw-3\charscalex100 unui deficit bugetar; rat
a mic\u259? a infla\u355?iei; devalorizarea monedei na\u355?ionale/fluctua\u355?
ii la nivelul monedei Euro/USD; \up0 \expndtw-3\charscalex100 afectarea politici
i monetare \u351?i fiscale; proliferarea economiei subterane; \par\pard\qj \li14
40\ri342\sb0\sl-260\slmult0\fi360 \up0 \expndtw-1\charscalex100 - \ul0\nosupersu
b\cf7\f8\fs22 implementarea legisla\u355?iei: \ul0\nosupersub\cf8\f9\fs22 ncetini
rea ritmului adopt\u259?rii \u351?i implement\u259?rii unei legisla\u355?ii core
spunz\u259?toare n \up0 \expndtw0\charscalex100 domeniu; lipsa de voin\u355?\u259
? politic\u259? sau influen\u355?area negativ\u259? a mediului politic fa\u355?\
u259? de adoptarea/modificarea unor \up0 \expndtw0\charscalex100 acte normative;
nerespectarea cerin\u355?elor impuse de lege; nerecunoa\u351?terea statului de
drept; \par\pard\ql \li1800\sb1\sl-204\slmult0 \up0 \expndtw-3\charscalex100 - \
ul0\nosupersub\cf7\f8\fs22 disfunc\u355?ionalitatea sistemului institu\u355?iona
l \ul0\nosupersub\cf8\f9\fs22 prin: \par\pard\ql \li1440\sb0\sl-253\slmult0 \par
\pard\ql\li1440\sb23\sl-253\slmult0 \up0 \expndtw-3\charscalex100 adecvate, infl
uen\u355?area factorilor decizionali); \par\pard\ql \li3890\sb1\sl-237\slmult0 \
up0 \expndtw-2\charscalex100 de coordonare inter-institu\u355?ional\u259? \u351?
i a unor strategii de ac\u355?iune la nivel na\u355?ional; \par\pard\ql \li1440\
sb250\sl-253\slmult0 \up0 \expndtw-2\charscalex100 de c\u259?tre entit\u259?\u35
5?ile raportoare \u351?i autorit\u259?\u355?ile de control financiar \u351?i de
supraveghere pruden\u355?ial\u259? implicate n sistem; \par\pard\ql \li6104\sb0\s
l-253\slmult0 \par\pard\ql\li6104\sb14\sl-253\slmult0 \up0 \expndtw-3\charscalex
100 -financiare, a celor de corup\u355?ie \u351?i de crim\u259? organizat\u259?,
dincolo \par\pard\ql \li1440\sb1\sl-237\slmult0 \up0 \expndtw-2\charscalex100 d
e pragul de la care buna func\u355?ionare a institu\u355?iilor statului este per
iclitat\u259?; \par\pard\ql \li4702\sb10\sl-253\slmult0 \up0 \expndtw0\charscale
x100 -bancare \u351?i non-financiare n scopul evaziunii fiscale \u351?i sp\u259?l
\u259?rii banilor care \par\pard\ql \li1440\sb7\sl-253\slmult0 \up0 \expndtw-2\c
harscalex100 conduce la subminarea institu\u355?iilor financiare sau non-financi
are \u351?i, n consecin\u355?\u259?, a ntregului sistem statal; \par\pard\ql \li14
40\ri336\sb246\sl-255\slmult0\tx1800\tx1800 \up0 \expndtw-1\charscalex100 autori
t\u259?\u355?ile cu atribu\u355?ii de control financiar \u351?i de cele de supra
veghere pruden\u355?ial\u259?, care s\u259? verifice implementarea \line \up0 \e
xpndtw-2\charscalex100 unor politici func\u355?ionale de combatere a sp\u259?l\u
259?rii banilor \u351?i a finan\u355?\u259?rii actelor de terorism. \line \tab \
up0 \expndtw-2\charscalex100 - \ul0\nosupersub\cf7\f8\fs22 schimb\u259?ri n compo
rtamentul infrac\u355?ional, \ul0\nosupersub\cf8\f9\fs22 generate de sectoarele
care \ul0\nosupersub\cf9\f10\fs22 \u8222?produc\u8221? \ul0\nosupersub\cf8\f9\fs
22 profit. \line \tab \up0 \expndtw-2\charscalex100 n Romnia, principalele infrac\
u355?iuni generatoare de bani, identificate n urma desf\u259?\u351?ur\u259?rii an
alizelor financiare \line \up0 \expndtw-3\charscalex100 ale FIU-ului, sunt: \par
\pard\qj \li1440\ri338\sb0\sl-254\slmult0\fi595 \up0 \expndtw-3\charscalex100 \u
l0\nosupersub\cf7\f8\fs22 evaziunea fiscal\u259? \ul0\nosupersub\cf8\f9\fs22 - i
nfrac\u355?iunea de evaziune fiscal\u259? prezint\u259?, n materialitatea sa, o i
nfrac\u355?iune de prejudiciu, \up0 \expndtw-3\charscalex100 dar \u351?i de peri
col. n acest context, principala deosebire dintre infrac\u355?iunile de evaziune
fiscal\u259? \u351?i cele avnd leg\u259?tur\u259? \up0 \expndtw-3\charscalex100 c

u aceasta se refer\u259? la faptul c\u259?, dac\u259? n primul caz vorbim de un p

rejudiciu imediat, cert, u\u351?or de estimat, n cel de\up0 \expndtw0\charscalex1
03 al doilea, este vorba ndeosebi de pericol \u351?i rareori de prejudiciu. Din p
unct de vedere statistic, dac\u259? lu\u259?m, ca \up0 \expndtw-2\charscalex100
exemplu, cazul Romniei, la nivel macroeconomic, estim\u259?rile fraudei fiscale (n
special din TVA) se ridic\u259? la 5%-\line \up0 \expndtw0\charscalex100 6% din
PIB, iar cel al economiei ascunse la aproximativ 23% din PIB, n ultimii ani. De
asemenea, din punct de \up0 \expndtw-2\charscalex100 vedere bugetar, comparnd dat
ele cu cele ale Bulgariei, care are o cot\u259? unic\u259? de 10% \u351?i TVA de
20%, dar un venit \up0 \expndtw-2\charscalex100 bugetar de aproximativ 40% din
PIB, n Romnia colect\u259?rile la buget sunt doar de 32%, n condi\u355?iile unui TV
A de \up0 \expndtw-4\charscalex100 24% si a unei cote unice de 16% supus\u259? i
ntens discutiilor n ultima perioad\u259?. n principal, resursele evaziunii fiscale
\up0 \expndtw0\charscalex100 sunt: achizi\u355?iile intra-comunitare de m\u259?
rfuri, prin sustragerea de la plata TVA, comer\u355?ul cu produse energetice, \u
p0 \expndtw0\charscalex100 b\u259?uturi alcoolice \u351?i tutun, comer\u355?ul c
u produse agricole \u351?i munca la negru; \par\pard\qj \li1440\ri363\sb0\sl-251
\slmult0\fi592 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf7\f8\fs22 frauda
bancar\u259? - \ul0\nosupersub\cf8\f9\fs22 reprezint\u259? modalitatea cea mai u
zitat\u259? de ascundere a provenien\u355?ei ilegale a valutei \u351?i de a \lin
e \up0 \expndtw-2\charscalex100 da aparen\u355?\u259? de legalitate sumelor n lei
a c\u259?ror provenien\u355?\u259? este creditul bancar. Mai mult, n perioada 20
00-2005, \line \up0 \expndtw0\charscalex100 folosirea unui credit n alte scopuri
dect cele declarate \u351?i nerambursarea acestuia a fost un mijloc de mbog\u259?\
u355?ire \line \up0 \expndtw-4\charscalex100 rapid\u259? n \u355?\u259?ri precum
Romnia, fapt care a condus la instabilitatea sistemului bancar \u351?i la falimen
tarea unor b\u259?nci de \line \up0 \expndtw0\charscalex105 renume. Acest proced
eu a fost ales \u351?i pentru a putea participa la ac\u355?iunea de cump\u259?ra
re de ac\u355?iuni n cadrul \line \up0 \expndtw-3\charscalex100 procesului de pri
vatizare ale unor societ\u259?\u355?i comerciale cu capital de stat, caz n care s
ursa fondurilor utiliazate a fost \line \up0 \expndtw-3\charscalex100 creditul b
ancar, \u351?i nu banii personali, a c\u259?ror provenien\u355?\u259? e mai greu
de justificat. ns\u259? frauda bancar\u259? nu se opre\u351?te \line \up0 \expnd
tw-3\charscalex100 aici, fiind ntr-o continu\u259? evolu\u355?ie. n prezent, fraud
a on-line generat\u259? de comer\u355?ul electronic \u351?i folosirea sistemelor
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800a28a2800a28a2800a28a2803fffd9}}}}}\pard\sb0\sl-240{\bkmkstart Pg31}{\bkmkend
Pg31}\par\pard\qj \li1440\sb0\sl-260\slmult0 \par\pard\qj\li1440\sb0\sl-260\slmu
lt0 \par\pard\qj\li1440\sb0\sl-260\slmult0 \par\pard\qj\li1440\sb0\sl-260\slmult
0 \par\pard\qj\li1440\ri337\sb146\sl-260\slmult0 \up0 \expndtw-2\charscalex100 \
ul0\nosupersub\cf8\f9\fs22 de plat\u259? prin Internet, ad\u259?ugat\u259? la fe
nomenele de phishing, skimming \u351?i de clonare a cardurilor bancare, reprezin
t\u259? \up0 \expndtw-2\charscalex100 modalit\u259?\u355?i concrete \u351?i rapi
de de furt de identitate \u351?i de ascundere a banilor ilegali; \par\pard\qj \l
i1440\ri348\sb6\sl-253\slmult0\fi599 \up0 \expndtw-2\charscalex100 \ul0\nosupers
ub\cf7\f8\fs22 contrabanda \u351?i sp\u259?larea banilor - \ul0\nosupersub\cf8\f
9\fs22 Prin suspendarea controalelor la frontierele interne ale Statelor Membre
\up0 \expndtw0\charscalex100 ale Uniunii Europene au crescut riscurile de a iden
tifica originile banilor ob\u355?inu\u355?i ilicit. ntr-un studiu recent, se \up0
\expndtw-1\charscalex100 remarca faptul c\u259? \ul0\nosupersub\cf9\f10\fs22 \u
8222?pia\u355?a unic\u259? a mers mai repede ca reformele\u8221?, \ul0\nosupersu
b\cf8\f9\fs22 astfel nct din cele 100 milioane de schimburi \up0 \expndtw0\charsca
lex100 intracomunitare anuale, supuse TVA, ast\u259?zi niciunul dintre acestea n
u mai face obiectul verific\u259?rilor. Mai mult, \up0 \expndtw-2\charscalex100
contrabanda cu numerar a luat o v\u259?dit\u259? amploare, fiind intens folosit\
u259? n ultima perioad\u259?. Contrabanda cu numerar \up0 \expndtw0\charscalex100
este un mecanism atractiv, deoarece valuta poate fi u\u351?or convertit\u259? p
e pie\u355?ele interna\u355?ionale informale \u351?i nu las\u259? \up0 \expndtw1\charscalex100 dovezi pe hrtie, care s\u259? depisteze tranzac\u355?ia suspect\u
259?; \par\pard\qj \li1440\ri351\sb0\sl-253\slmult0\fi609 \up0 \expndtw-1\charsc
alex100 \ul0\nosupersub\cf7\f8\fs22 corup\u355?ia - \ul0\nosupersub\cf8\f9\fs22 n
procesul de adaptare a sistemului social global la condi\u355?iile economiei de
pia\u355?\u259? concuren\u355?ial, \line \up0 \expndtw-2\charscalex100 factorii
de risc s-au multiplicat, iar corup\u355?ia tinde s\u259? devin\u259? un fenome
n structurat, specializat \u351?i profesionist care, \line \up0 \expndtw-2\chars
calex100 prin re\u355?ele informale de organiza\u355?ii \u351?i persoane, poate
ajunge s\u259? corup\u259? factorii de decizie la niveluri nalte, din sfera \line
\up0 \expndtw-1\charscalex100 politicului, legislativului, administra\u355?iei
\u351?i justi\u355?iei. Conexitatea malign\u259? cu un complex de fapte antisoci
ale, cum \line \up0 \expndtw-2\charscalex100 sunt, fraudele de mari propor\u355?
ii, deturn\u259?rile de fonduri, evaziunea fiscal\u259?, spore\u351?te dimensiun
ile pericolului social. \line \up0 \expndtw-2\charscalex100 Economia subteran\u2
59?, desincroniz\u259?rile actelor politice \u351?i normative, deregl\u259?rile
economice \u351?i muta\u355?iile axiologice \u351?i \line \up0 \expndtw-2\charsc
alex100 morale alimenteaz\u259?, de asemenea, acest fenomen. Conform Rapo
rtului Global asupra Corup\u355?iei publicat de \line \up0 \expndtw0\charsc
alex100 organiza\u355?ia Transparency International n anul 2011, Romnia se situeaz
\u259? pe locul 75 dintr-un total de 183 \u355?\u259?ri \line \up0 \expndtw0\cha
rscalex100 monitorizate, avnd un indice de percep\u355?ie a corup\u355?iei de 3,6
. n Raportul descriptiv din anul 2009, actualizat n \line \up0 \expndtw-3\charscal
ex100 2011, arat\u259? c\u259?, n general, contractele, concesiunile \u351?i priv
atiz\u259?rile n sectorul public sunt considerate mobile pentru \line \up0 \expnd
tw-3\charscalex100 fapte de corup\u355?ie n multe \u355?\u259?ri, n Romnia privatiz
area fiind o problem\u259? important\u259?, lund n considerare practicile \line \u
p0 \expndtw0\charscalex100 de privatizare aflate n schimbare, natura endemic\u259
? a fenomenului de corup\u355?ie \u351?i capacitatea de ac\u355?iune redus\u259?
a \line \up0 \expndtw-1\charscalex100 autorit\u259?\u355?ilor de combatere a co
rup\u355?iei; \par\pard\qj \li1440\ri344\sb0\sl-253\slmult0\fi597 \up0 \expndtw3\charscalex100 \ul0\nosupersub\cf7\f8\fs22 criminalitatea organizat\u259? \ul0\
nosupersub\cf8\f9\fs22 - Printre ac\u355?iunile organiza\u355?iilor de tip mafio
t se reg\u259?sesc att traficul de droguri, \up0 \expndtw-1\charscalex100 dar \u3
51?i consumul acestora care cre\u351?te n fiecare zi. Alte ac\u355?iuni cum ar fi
traficul de arme \u351?i explozibili, traficul de \up0 \expndtw0\charscalex100
moned\u259? \u351?i alte titluri de valoare false, furtul de ma\u351?ini \u351?i
traficul interna\u355?ional cu autoturisme furate, traficul de \up0 \expndtw0\c
harscalex100 carne vie, contrabanda \u351?i evaziunea fiscal\u259?, fac parte di

n peisajul infrac\u355?ional din Romnia.\ul0\super\cf11\f12\fs20 27 \par\pard\ql

\li1440\ri333\sb0\sl-253\slmult0\fi360\tx1800 \up0 \expndtw-1\charscalex100 \ul0
\nosupersub\cf8\f9\fs22 De asemenea, pe acela\u351?i palier trebuie s\u259? men\
u355?ion\u259?m \u351?i \ul0\nosupersub\cf7\f8\fs22 factorii de risc din mediul
extern \ul0\nosupersub\cf8\f9\fs22 care pot amenin\u355?a \up0 \expndtw-2\charsc
alex100 stabilitatea statului \u351?i eficien\u355?a luptei mpotriva fenomenelor
de evaziune fiscal\u259? \u351?i sp\u259?lare a banilor, prin: \line \tab \up0 \
expndtw-1\charscalex100 - existen\u355?a, n proximitatea grani\u355?elor na\u355?
ionale, a unor zone de instabilitate politic\u259? \u351?i economico-social\u259
? sau \line \up0 \expndtw-2\charscalex100 chiar a unor zone de poten\u355?ial ri
sc conflictual; \par\pard\ql \li1800\sb1\sl-238\slmult0 \up0 \expndtw-2\charscal
ex100 - expansiunea agresiv\u259? a re\u355?elelor \u351?i activit\u259?\u355?il
or teroriste generate de extremismul fanatic islamic; \par\pard\qj \li1440\ri341
\sb21\sl-240\slmult0\fi360 \up0 \expndtw0\charscalex100 - proliferarea activit\u
259?\u355?ilor de crim\u259? organizat\u259? transna\u355?ional\u259? (cu subcom
ponentele sale, precum traficul de \up0 \expndtw0\charscalex100 droguri, crimina
litatea economico-financiar\u259?, traficul de persoane etc.); \par\pard\ql \li1
440\ri335\sb12\sl-250\slmult0\fi360\tx1800 \up0 \expndtw-2\charscalex100 - folos
irea de c\u259?tre re\u355?elele de crim\u259? organizat\u259? a teritoriilor di
feritelor state pentru transferul de fonduri ilicite \u351?i \up0 \expndtw-2\cha
rscalex100 contraband\u259?, exploatnd principiile liberei circula\u355?ii n cadru
l Uniunii Europene, n special n spa\u355?iul Schengen; \line \tab \up0 \expndtw-3\
charscalex100 - extinderea necontrolat\u259? a migra\u355?iei ilegale. \par\pard
\qj \li1440\ri351\sb10\sl-250\slmult0\fi360 \up0 \expndtw0\charscalex105 Prin pe
rspectiva factorilor de risc men\u355?iona\u355?i mai sus, putem identifica acel
e sectoare financiare \u351?i non\up0 \expndtw-2\charscalex100 financiare care p
rezint\u259? vulnerabilit\u259?\u355?i n a fi folosite n scopul s\u259?vr\u351?irii
infrac\u355?inilor de evaziune fiscal \u351?i sp\u259?larea \up0 \expndtw-3\cha
rscalex100 abnilor. Dintre acestea amintim: \par\pard\qj \li1440\ri358\sb10\sl-2
50\slmult0\fi360 \up0 \expndtw0\charscalex102 - \ul0\nosupersub\cf7\f8\fs22 inst
itu\u355?iile de credit \ul0\nosupersub\cf8\f9\fs22 sunt, n primul rnd vulnerabile
, avnd n vedere volumul deosebit de tranzac\u355?ii, n \up0 \expndtw-2\charscalex10
0 special al celor prin sistem electronic, pe care l desf\u259?\u351?oar\u259? nu
mai ntr-o singur\u259? zi, precum \u351?i faptul c\u259? au acces la \up0 \expndt
w-3\charscalex100 sistemul financiar interna\u355?ional; \par\pard\qj \li1440\ri
354\sb10\sl-250\slmult0\fi360 \up0 \expndtw-3\charscalex100 - \ul0\nosupersub\cf
7\f8\fs22 alte sectoare economico-financiare sau non-financiare care utilizeaz\u
259? intensiv numerarul \ul0\nosupersub\cf8\f9\fs22 sunt supuse, de \up0 \expndt
w0\charscalex105 asemenea, unui risc major, deoarece este foarte dificil s\u259?
depistezi sursa \u351?i destina\u355?ia numerarului, fiind un \up0 \expndtw-3\c
harscalex100 instrument de plat\u259? la purt\u259?tor\ul0\nosupersub\cf9\f10\fs
22 ; \par\pard\qj \li1440\ri364\sb10\sl-250\slmult0\fi360 \up0 \expndtw-1\charsc
alex100 \ul0\nosupersub\cf8\f9\fs22 - \ul0\nosupersub\cf7\f8\fs22 organiza\u355?
iile non-profit, \ul0\nosupersub\cf8\f9\fs22 care prin lipsa transparen\u355?ei n
desf\u259?\u351?urarea activit\u259?\u355?ilor proprii \u351?i prin asigurarea
\up0 \expndtw-2\charscalex100 frecvent\u259? a anonimatului donatorilor \u351?i
a beneficiarilor reali ai fondurilor, prezint\u259? un risc ridicat de a fi folo
site n \up0 \expndtw-3\charscalex100 scopuri criminale; \par\pard\ql \li1440\sb0\
sl-207\slmult0 \par\pard\ql\li1440\sb0\sl-207\slmult0 \par\pard\ql\li1440\sb192\
sl-207\slmult0 \up0 \expndtw-1\charscalex100 \ul0\super\cf13\f14\fs19\ul0\super\
cf13\f14\fs18 27\ul0\nosupersub\cf14\f15\fs18 Nicolae Ghinea, Mircea Pascu, Mac
ro-criminalitatea economico-financiar\u259?, Editura LVS Crepuscul, 2008, p. 23
\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart Pg3
2}{\bkmkend Pg32}\par\pard\qj \li1440\sb0\sl-260\slmult0 \par\pard\qj\li1440\sb0
\sl-260\slmult0 \par\pard\qj\li1440\sb0\sl-260\slmult0 \par\pard\qj\li1440\sb0\s
l-260\slmult0 \par\pard\qj\li1440\ri366\sb146\sl-260\slmult0\fi360 \up0 \expndtw
-1\charscalex100 \ul0\nosupersub\cf8\f9\fs22 - \ul0\nosupersub\cf7\f8\fs22 siste
mele de transfer rapid al banilor\ul0\nosupersub\cf8\f9\fs22 , n general cele inf
ormale, care nu sunt reglementate n foarte multe \up0 \expndtw0\charscalex103 \u3
55?\u259?ri, \u351?i care ac\u355?ioneaz\u259? n cadrul unor comunit\u259?\u355?i

nchise, circulnd fondurile dintr-o parte a lumii n alta, f\u259?r\u259? \up0 \expn
dtw-4\charscalex100 restric\u355?ii - metod\u259? utilizat\u259? frecvent de gru
p\u259?rile de crim\u259? organizat\u259? dar \u351?i de c\u259?tre cele teroris
te. \par\pard\qj \li1440\ri331\sb0\sl-253\slmult0\fi360 \up0 \expndtw-1\charscal
ex100 Consider\u259?m c\u259? o sc\u259?dere a vulnerabilit\u259?\u355?ii sectoa
relor men\u355?ionate fa\u355?\u259? de evaziunea fiscal\u259? \u351?i sp\u259?l
area banilor \up0 \expndtw0\charscalex104 asociat\u259? acesteia nu poate fi rea
lizat\u259? eficient numai prin combaterea efectelor acestor fenomene, ci printr
-o \up0 \expndtw-2\charscalex100 abordare de tip preventiv, pe baz\u259? de \ul0
\nosupersub\cf15\f16\fs22 management al riscului\ul0\nosupersub\cf8\f9\fs22 . n m
od specific, riscul la care sunt supuse entit\u259?\u355?ile \up0 \expndtw-2\cha
rscalex100 din sectoarele financiare \u351?i non-financiare fa\u355?\u259? de ev
aziunea fiscal\u259? \u351?i sp\u259?larea banilor asociat\u259? acesteia reprez
int\u259? \up0 \expndtw0\charscalex100 riscul determinat, n special, de derularea
neadecvat\u259? a unor activit\u259?\u355?i interne, existen\u355?a unui person
al sau a unor \up0 \expndtw-1\charscalex100 sisteme necorespunz\u259?toare, ori
de condi\u355?iile economice ale entit\u259?\u355?ilor reglementate, ca urmare a
neaplic\u259?rii sau a \up0 \expndtw-2\charscalex100 aplic\u259?rii defectuoase
a dispozi\u355?iilor legale ori contractuale, precum \u351?i a lipsei de ncreder
e a publicului n integritatea \up0 \expndtw-2\charscalex100 entit\u259?\u355?ii n
cauz\u259?. Teoretic, expunerea la riscul de evaziune fiscal\u259? \u351?i de sp
\u259?lare a banilor asociat\u259? acesteia poate fi \up0 \expndtw-2\charscalex1
00 determinat\u259? printr-o abordare sistematic\u259? \u351?i cumulativ\u259? a
tuturor categoriilor de risc, precum, riscul geografic, riscul \up0 \expndtw-2\
charscalex100 de \u355?ar\u259?, riscul entit\u259?\u355?ii, riscul de client, r
iscul de produs \u351?i riscul de tranzac\u355?ii. \par\pard\qj \li1440\ri337\sb
0\sl-252\slmult0\fi360 \up0 \expndtw-1\charscalex100 Romnia nu a f\u259?cut excep
\u355?ie de la reconfigurarea riscurilor de securitate, mai ales n condi\u355?iil
e: unor surse de \up0 \expndtw-3\charscalex100 tensiune n spa\u355?ii adiacente,
permeabilitatea grani\u355?elor unor state din vecin\u259?tate, aflate n diverse
stadii ale tranzi\u355?iei \up0 \expndtw0\charscalex104 \u351?i perpetuarea unor
conflicte nghe\u355?ate n regiune. Acestea au favorizat dezvoltarea unui spectru
complex de \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf15\f16\fs22 activit\u
259?\u355?i ilegale cu caracter transfrontalier\ul0\nosupersub\cf8\f9\fs22 . Avnd
n vedere caracterul global al acestor amenin\u355?\u259?ri, se impune o \up0 \ex
pndtw-1\charscalex100 gestionare eficient\u259? a eforturilor institu\u355?iilor
cu atribu\u355?ii n domeniu \u351?i cooperarea lor extins\u259? la nivel europea
n \u351?i \up0 \expndtw-1\charscalex100 interna\u355?ional, prin schimb de infor
ma\u355?ii \u351?i acordarea asisten\u355?ei juridice mutuale. \par\pard\ql \li1
800\sb0\sl-253\slmult0 \par\pard\ql\li1800\sb9\sl-253\slmult0 \up0 \expndtw-2\ch
arscalex100 \ul0\nosupersub\cf7\f8\fs22 II. CONCLUZII \u350?I PROPUNERI PRIVIND
PREVENIREA \u350?I COMBATEREA EVAZIUNII FISCALE \par\pard\ql \li1800\sb1\sl-237\
slmult0 \up0 \expndtw-3\charscalex100 2.1. Abordarea juridic\u259? \u351?i socia
l\u259? a evaziunii fiscale \par\pard\qj \li1440\ri351\sb21\sl-240\slmult0\fi360
\up0 \expndtw0\charscalex104 \ul0\nosupersub\cf8\f9\fs22 Evaziunea fiscal\u259?
este un fenomen social care se manifest\u259? ca r\u259?spuns al contribuabilul
ui la ac\u355?iunea de \up0 \expndtw-2\charscalex100 constrngere pecuniar\u259? i
mpus\u259? acestuia de statul garant al vie\u355?ii sociale. \par\pard\ql \li18
00\sb10\sl-253\slmult0 \up0 \expndtw-2\charscalex100 Linia cauzal\u259? care duc
e la evaziune fiscal\u259? poate fi trasat\u259? pe urm\u259?toarele puncte noda
le: \par\pard\ql \li1800\sb7\sl-253\slmult0 \up0 \expndtw-3\charscalex100 \ul0\n
osupersub\cf15\f16\fs22 organizare social\u259? - > stat - > fiscalitate - > eva
ziune fiscal\u259?. \par\pard\qj \li1440\ri334\sb0\sl-252\slmult0\fi360 \up0 \ex
pndtw-2\charscalex100 \ul0\nosupersub\cf8\f9\fs22 Cu ct primele trei puncte cauza
le sunt mai accentuate cu att este mai accentuat \u351?i punctul efect, respectiv
cel \line \up0 \expndtw-1\charscalex100 al evaziunii fiscale. Orict de sociabil
ar fi omul n adncul sau l\u259?untric el este un individualist nver\u351?unat care\u351?i \line \up0 \expndtw-2\charscalex100 stabile\u351?te limitele generozit\u
259?\u355?ii cu att mai mici cu ct gradul de rudenie este mai ndep\u259?rtat de el.
Ori statul pentru \line \up0 \expndtw-2\charscalex100 individul contribuabil nu

este numai ceva impersonal, ci \u351?i aflat n afara oric\u259?ror inten\u355?ii

de generozitate din partea \line \up0 \expndtw0\charscalex100 individului. Iat\
u259? de ce fiscalitatea este impus\u259? individului prin lege iar acesta consi
dernd-o ca pe o confiscare a \line \up0 \expndtw-3\charscalex100 rodului muncii s
ale n favoarea unor \u355?eluri ce nu-i sunt apropriate \u351?i f\u259?r\u259? ur
m\u259?ri benefice palpabile \u351?i directe asupra \line \up0 \expndtw0\charsca
lex102 sa, nu o vede cu ochi buni. Din aceast\u259? cauz\u259? mul\u355?i contri
buabili ncearc\u259? s\u259? se sustrag\u259? fiscalit\u259?\u355?ii, evaziunea \
line \up0 \expndtw0\charscalex104 fiscal\u259? fiind o op\u355?iune individual\u
259? a celor care recurg la ea. Pentru limitarea cazurilor de op\u355?iune n favo
area \line \up0 \expndtw0\charscalex102 evaziunii fiscale sunt necesare m\u259?s
uri complexe care vizeaz\u259? cadrul de organizare \u351?i gestionare a societ\
u259?\u355?ii n \line \up0 \expndtw-1\charscalex100 ntregul s\u259?u, \u351?i cu p
rec\u259?dere puterile publice ce trebuie puse n slujb\u259? exclusiv\u259?, n ult
im\u259? instan\u355?\u259?, a cet\u259?\u355?eanului \line \up0 \expndtw-4\char
scalex100 contribuabil. La nivelul individului aceste m\u259?suri trebuie percep
ute prin canalul fiscalit\u259?\u355?ii, ca o reducere a presiunii \line \up0 \e
xpndtw-3\charscalex100 fiscale individuale. Deoarece individul nu poate fi scos
din contextul social n care tr\u259?ie\u351?te, cercetarea fenomenului \line \up0
\expndtw-1\charscalex100 evaziunii fiscale trebuie s\u259? priveasc\u259? ec
hidistant, att interesul individual, ct \u351?i pe cel al statului. Aceast
\u259? \line \up0 \expndtw0\charscalex100 echidistan\u355?\u259? trebuie s\u259?
fie \u351?i rodul cercet\u259?rii c\u259? un stat nu poate fi puternic dect ca r
eprezentant intereselor unor \line \up0 \expndtw0\charscalex100 cet\u259?\u355?e
ni boga\u355?i \u351?i ca el s\u259? fie garantul prosperit\u259?\u355?ii ob\u35
5?inute din munc\u259? de contribuabilii s\u259?i. \par\pard\qj \li1440\ri361\sb
0\sl-252\slmult0\fi360 \up0 \expndtw0\charscalex100 n\u355?elegerea acestor princ
ipii presupune n primul rnd o dezvoltare a con\u351?tiin\u355?ei civice a contribu
abilului \u351?i \line \up0 \expndtw-1\charscalex100 formarea unui sentiment de
onestitate fiscal\u259? la nivelul fiec\u259?rui individ. Toate acestea presupun
ns\u259? trecerea unei \line \up0 \expndtw0\charscalex108 durate de timp care nu
credem c\u259? va fi prea scurt\u259?, motiv pentru care st\u259? n puterea noas
tr\u259? s\u259? propunem \line \up0 \expndtw-2\charscalex100 organismelor abili
tate m\u259?suri apte s\u259? ne apropie mai mult de acest rezultat. Pentru acea
sta am ncercat prin studiul \line \up0 \expndtw0\charscalex105 de fa\u355?\u259?
o evaluare a cadrului legislativ actual destinat prevenirii \u351?i combaterii e
vaziunii fiscale, am analizat \line \up0 \expndtw0\charscalex100 fenomenul din p
erspectiva sa economic\u259? \u351?i juridico - penal\u259?, ncercnd astfel s\u259
? d\u259?m un caracter interdisciplinar \line \up0 \expndtw-1\charscalex100 deme
rsului nostru. Nu am fi putut realiza acest lucru f\u259?r\u259? o abordare isto
ric\u259? a ceea ce nseamn\u259? impozitarea \u351?i o \line \up0 \expndtw-3\char
scalex100 analiz\u259? a tendin\u355?ei fire\u351?ti altminteri manifestat\u259?
de-a lungul timpului la nivelul individului n sensul sustragerii de la \line \up
0 \expndtw-4\charscalex100 aceste obliga\u355?ii. \par\pard\sect\sectd\fs24\pape
rw12240\paperh15840\pard\sb0\sl-240{\bkmkstart Pg33}{\bkmkend Pg33}\par\pard\qj
\li1440\sb0\sl-260\slmult0 \par\pard\qj\li1440\sb0\sl-260\slmult0 \par\pard\qj\l
i1440\sb0\sl-260\slmult0 \par\pard\qj\li1440\sb0\sl-260\slmult0 \par\pard\qj\li1
440\ri333\sb146\sl-260\slmult0\fi360 \up0 \expndtw0\charscalex102 \ul0\nosupersu
b\cf8\f9\fs22 Am ncercat deasemenea s\u259? identific\u259?m toate sensurile no\u
355?iunii de evaziune fiscal\u259?, am prezentat formele \line \up0 \expndtw-2\c
harscalex100 concrete de manifestare a acesteia \u351?i am ntreprins un studiu am
\u259?nun\u355?it asupra tuturor aspectelor ridicate de Legea \line \up0 \expndt
w-2\charscalex100 241/2005, reliefnd progresul realizat prin noua reglementare fa
\u355?\u259? de vechiul cadru legislativ aplicabil n domeniu. \par\pard\qj \li144
0\ri328\sb0\sl-254\slmult0\fi360 \up0 \expndtw0\charscalex102 Demersul nostru
nu ar fi avut finalitate dac\u259? nu am fi identificat cauzele ce determin
\u259? adoptarea unui \line \up0 \expndtw-3\charscalex100 comportament contrar
dispozi\u355?iilor legale ce reglementeaz\u259? realizarea veniturilor bugetului
general consolidat \u351?i nu \line \up0 \expndtw0\charscalex104 am fi eviden\u
355?iat m\u259?car o parte din m\u259?surile ce se impun a fi luate pentru nl\u25

9?turarea cauzelor. Poate modelul \line \up0 \expndtw0\charscalex100 autoritar d

e represiune penal\u259? adoptat de legiuitor pentru a realiza prevenirea \u351?
i combaterea evaziunii fiscale, ce \line \up0 \expndtw-1\charscalex100 pune acce
ntul pe represiunea penal\u259? prin pedepse drastice \u351?i caracterul oblig
atoriu al ac\u355?iunii penale, nu este cel \line \up0 \expndtw-1\charscalex100
mai eficient din perspectiv\u259? istoric\u259?, ns\u259? cel pu\u355?in n perioad
a actual\u259? ar putea p\u259?rea ca o variant\u259? bun\u259? de urmat. \line
\up0 \expndtw0\charscalex100 R\u259?mne de v\u259?zut dac\u259? efectele produse
de aceast\u259? reglementare vor fi n sensul dorit de legiuitor. Nu credem c\u259
? \line \up0 \expndtw-3\charscalex100 introducerea n dreptul penal romn a r\u259?s
punderii penale a persoanei juridice va fi n m\u259?sur\u259? s\u259? determine n
rndul \line \up0 \expndtw0\charscalex102 contribuabililor la buget o atitudine ma
i constructiv\u259? dect aceea manifestat\u259? pn\u259? n prezent. Atta vreme ct \li
ne \up0 \expndtw0\charscalex104 societ\u259?\u355?ile comerciale \u351?i n genera
l persoanele juridice au n Romnia o existen\u355?\u259? prin excelen\u355?\u259? e
femer\u259?, iar \line \up0 \expndtw0\charscalex100 nfiin\u355?area unei societ\u
259?\u355?i comerciale a devenit extrem de facil\u259?, eficien\u355?a atragerii
r\u259?spunderii penale a persoanei \line \up0 \expndtw0\charscalex102 juridice
va fi extrem de redus\u259?, sanc\u355?iune aplicabil\u259? n cazul atragerii r\
u259?spunderii acesteia fiind perceput\u259? ca o \line \up0 \expndtw-3\charscal
ex100 simpl\u259? amend\u259?. Numai atunci cnd vom avea de-a face cu o persoan\u
259? juridic\u259? extrem de cunoscut\u259? la nivel na\u355?ional \line \up0 \e
xpndtw0\charscalex100 sau interna\u355?ional \u351?i al c\u259?rei prestigiu ar
putea fi afectat prin aplicarea unei sanc\u355?iuni penale aceast\u259? masur\u2
59? \u351?i-ar \line \up0 \expndtw0\charscalex100 putea dovedi utilitatea prin r
eculul pe care l-ar putea provoca n rndul clientelei sau al partenerilor de afacer
i. \par\pard\qj \li1440\ri359\sb0\sl-253\slmult0\fi360 \up0 \expndtw0\charscalex
100 Plecnd de la ideea c\u259? experien\u355?a \u355?\u259?rilor dezvoltate acumu
lat\u259? n domeniul cunoa\u351?terii tuturor mecanismelor \up0 \expndtw0\charsca
lex100 presupuse de economia de pia\u355?\u259?, inclusiv n ceea ce prive\u351?te
manifest\u259?rile evaziunii fiscale, ar putea constitui un \up0 \expndtw0\char
scalex100 exemplu de urmat \u351?i pentru legisla\u355?ia noastr\u259?, am acord
at un important spa\u355?iu din lucrare cunoa\u351?terii legisla\u355?iei \up0 \
expndtw0\charscalex100 specifice din unele state membre UE. \par\pard\qj \li1440
\ri355\sb0\sl-255\slmult0\fi360 \up0 \expndtw0\charscalex106 \ul0\nosupersub\cf1
5\f16\fs22 Din aceast\u259? perspectiv\u259? apreciem c\u259? nu ar fi lipsit\u2
59? de interes specializarea dup\u259? modelul olandez a \up0 \expndtw-2\charsca
lex100 \u8222?judec\u259?torilor fiscali\u8221? chema\u355?i s\u259? judece n cau
ze avnd ca obiect fapte de evaziune fiscal\u259?, pentru a se preveni \up0 \expnd
tw-2\charscalex100 astfel persisten\u355?a cazurilor de practic\u259? judiciar\u
259? neunitar\u259? manifestat\u259? pn\u259? n prezent, sau sanc\u355?ionarea dup
\u259? \up0 \expndtw-2\charscalex100 modelul german a consilierului financiar al
contribuabilului pentru faptele personale s\u259?vr\u351?ite, f\u259?r\u259? a nl
\u259?tura \up0 \expndtw-3\charscalex100 astfel r\u259?spunderea contribuabilulu
i nsu\u351?i. \par\pard\qj \li1440\ri361\sb0\sl-250\slmult0\fi360 \up0 \expndtw-1
\charscalex100 \ul0\nosupersub\cf8\f9\fs22 Este firesc s\u259? se realizeze aces
t lucru deoarece administratorul unei societ\u259?\u355?i comerciale sau contrib
uabilul n \line \up0 \expndtw0\charscalex100 general nu de\u355?ine ntotdeauna cun
o\u351?tin\u355?ele necesare din domeniul fiscal motiv pentru care n\u355?elege s
\u259? apeleze la \line \up0 \expndtw0\charscalex100 cuno\u351?tin\u355?ele unor
exper\u355?i contabili sau contabili autoriza\u355?i. Cu toate acestea Legea co
ntabilit\u259?\u355?ii nr. \up0 \expndtw-1\charscalex100 82/1991-\par\pard\qj \l
i1440\ri363\sb0\sl-255\slmult0 \up0 \expndtw0\charscalex102 actualizat\u259?,
plaseaz\u259? n sarcina lui ntreaga r\u259?spundere pentru conducerea eviden\u355?
elor contabile chiar dac\u259? n \line \up0 \expndtw0\charscalex104 realitate ace
ast\u259? activitate este desf\u259?\u351?urat\u259? de persoane special angajat
e n acest sens, ajungndu-se astfel la \line \up0 \expndtw-2\charscalex100 institui
rea unei veritabile r\u259?spunderi penale pentru fapta altuia. Accentul pus de
legiuitor pe necesitatea recuper\u259?rii \line \up0 \expndtw0\charscalex103 pre
judiciilor produse prin fapte de evaziune fiscal\u259? a determinat adoptarea un

or cauze de nepedepsire sau de \line \up0 \expndtw0\charscalex103 reducere a ped

epselor menite a da mai mult\u259? eficien\u355?\u259? sistemului sanc\u355?iona
tor reglementat. n acela\u351?i timp ns\u259?, \par\pard\qj \li1440\ri348\sb0\sl-2
53\slmult0 \up0 \expndtw0\charscalex100 \ul0\nosupersub\cf15\f16\fs22 consider\u
259?m ca ar trebui recunoscut un drept de apreciere mai larg pentru organele fis
cale n ceea ce prive\u351?te \up0 \expndtw-1\charscalex100 exercitarea sau nu a a
c\u355?iunii penale n cazuri de evaziune fiscal\u259? deoarece acestea sunt cele
mai n m\u259?sur\u259? s\u259? \up0 \expndtw-3\charscalex100 aprecieze ntreaga act
ivitate a contribuabilului \u351?i efectele pe care le pot avea asupra acestuia
anumite m\u259?suri de \up0 \expndtw-3\charscalex100 ordin fiscal sau penal adop
tate, solu\u355?ie adoptat\u259? dealtfel \u351?i n alte legisla\u355?ii. \par\pa
rd\qj \li1440\ri330\sb0\sl-252\slmult0\fi360 \up0 \expndtw-3\charscalex100 n cond
i\u355?iile n care integrarea european\u259? a Romniei a devenit o realitate iar d
imensiunea interna\u355?ional\u259? a \up0 \expndtw0\charscalex100 evaziunii fis
cale nu poate fi neglijat\u259?, adoptarea unor m\u259?suri pe plan interna\u355
?ional este singura de natur\u259? a \up0 \expndtw-3\charscalex100 asigura efici
en\u355?\u259? ac\u355?iunilor ntreprinse, sens n care consider\u259?m util\u259?
adoptarea unor m\u259?suri viznd reprimarea \up0 \expndtw-3\charscalex100 scurger
ii de importante resurse financiare prin intermediul paradisurilor fiscale. n ace
st sens n opinia noastr\u259? \up0 \expndtw-2\charscalex100 ar fi util s\u259? fi
e avut n vedere la stabilirea obliga\u355?iilor bugetare ale unui cet\u259?\u355?
ean romn toate veniturile pe care le \up0 \expndtw-3\charscalex100 realizeaz\u259
? acesta indiferent n ce col\u355? al lumii. \ul0\nosupersub\cf8\f9\fs22 n acela\u
351?i timp ar trebui adoptate m\u259?suri de natur\u259? \ul0\nosupersub\cf15\f1
6\fs22 a asigura pentru \up0 \expndtw0\charscalex103 organele fiscale posibilit\
u259?\u355?i l\u259?rgite de verificare a tranzac\u355?iilor efectuate prin cont
urile bancare \ul0\nosupersub\cf8\f9\fs22 \u351?tiut\u259? fiind \up0 \expndtw-1
\charscalex100 practica de a se interpune ntr-un circuit financiar mai multe soci
et\u259?\u355?i comerciale pentru a se pierde urma sumelor \up0 \expndtw0\charsc
alex103 angrenate n asemnea tranzac\u355?ii cu efecte n ceea ce prive\u351?te nepl
ata obliga\u355?iilor bugetare. n acela\u351?i sens este \up0 \expndtw0\charscale
x100 necesar\u259? luarea de m\u259?suri care s\u259? reduc\u259? volumul tranza
c\u355?iilor efectuate cu sume de bani n numerar, \u351?tiut fiind \up0 \expndtw0
\charscalex100 faptul c\u259? acestea sunt apanajul preponderent al economiei su
bterane. \par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmk
start Pg34}{\bkmkend Pg34}\par\pard\qj \li1440\sb0\sl-253\slmult0 \par\pard\qj\l
i1440\sb0\sl-253\slmult0 \par\pard\qj\li1440\sb0\sl-253\slmult0 \par\pard\qj\li1
440\sb0\sl-253\slmult0 \par\pard\qj\li1440\ri333\sb179\sl-253\slmult0\fi360 \up0
\expndtw-3\charscalex100 \ul0\nosupersub\cf8\f9\fs22 Valorile exagerate pe aloc
uri ale pedepselor prev\u259?zute de Legea 241/2005 pentru faptele de evaziune f
iscal\u259? nu \line \up0 \expndtw0\charscalex103 sunt n m\u259?sur\u259? s\u259?
asigure preven\u355?ia dorit\u259? de legiuitor deoarece frica de pedeaps\u259?
nu este cert\u259?. \ul0\nosupersub\cf15\f16\fs22 n acest sens \line \up0 \expnd
tw-2\charscalex100 studiile ntreprinse au demonstrat c\u259? persoanele care au a
nticipat aplicarea unei pedepse cu nchisoarea au decis \line \up0 \expndtw0\chars
calex103 totu\u351?i s\u259? s\u259?vr\u351?easc\u259? o fapt\u259? de evaziune nt
r-o propor\u355?ie mai ridicat\u259? dect cei care au anticipat pedeapsa \line \u
p0 \expndtw-3\charscalex100 amenzii \u351?i chiar dect cei care au anticipat doar
obliga\u355?ia de a pl\u259?ti suma datorat\u259?. \ul0\nosupersub\cf8\f9\fs22
Ni se pare interesant\u259? solu\u355?ia, \line \up0 \expndtw0\charscalex100 ide
ntificat\u259? deja de unele legisla\u355?ii str\u259?ine, de a aplica anumite \
ul0\nosupersub\cf15\f16\fs22 sanc\u355?iuni nepecuniare\ul0\nosupersub\cf8\f9\fs
22 . De fapt, omisiunea de a \line \up0 \expndtw0\charscalex102 declara sau decl
ara\u355?ia inexact\u259? a sumelor datorate cu titlu de impozit ca TVA sau taxa
pe produsele de lux, se \line \up0 \expndtw0\charscalex100 traduce prin aplicar
ea unor asemnea penalit\u259?\u355?i, atunci cnd, pentru unul din impozite, suma
datorat\u259? de interesat \line \up0 \expndtw-2\charscalex100 ajunge la un anum
it prag. Aceste sanc\u355?iuni includ, n special, pierderea dreptului de a solici
ta eliberarea uni pa\u351?aport \line \up0 \expndtw0\charscalex106 sau de a-l ut
iliza pe acela pe care contribuabilul l de\u355?ine deja, \u351?i mai ales pierde

rea de c\u259?tre comercian\u355?i a \line \up0 \expndtw0\charscalex100 benefici

ului regimului de protec\u355?ie social\u259?.De asemenea, poate fi avut\u259?
n vedere posibilitatea de a aplica nu o \line \up0 \expndtw-3\charscalex100 pede
aps\u259? a amenzii ntr-un anumit cuantum prev\u259?zut de lege, ci o amend\u259?
stabilit\u259? ca multiplu al sumei sustrase de \line \up0 \expndtw-3\charscale
x100 c\u259?tre contribuabil, astfel nct s\u259? existe o propor\u355?ionalitate d
irect\u259? cu fapta s\u259?vr\u351?it\u259?. \par\pard\qj \li1440\ri335\sb2\sl-2
60\slmult0\fi360 \up0 \expndtw0\charscalex100 \ul0\nosupersub\cf15\f16\fs22 Iat\
u259? de ce apreciem c\u259? prevenirea anumitor comportamente ilicite, cum sunt
cele manifestate n materia \line \up0 \expndtw0\charscalex100 realiz\u259?rii ve
niturilor bugetare, excede dreptului penal reg\u259?sindu-se mai degrab\u259? la
nivel educa\u355?ional \u351?i social. \par\pard\qj \li1440\ri353\sb0\sl-253\sl
mult0\fi360 \up0 \expndtw0\charscalex100 \ul0\nosupersub\cf8\f9\fs22 n condi\u355
?iile lumii moderne sfera de ac\u355?iune a contribuabililor persoane fizice sau
juridice dep\u259?\u351?e\u351?te cu mult \up0 \expndtw-2\charscalex100 grani\u
355?ele administrative ale unei \u355?\u259?ri. \ul0\nosupersub\cf15\f16\fs
22 Tocmai de aceea cunoa\u351?terea experien\u355?ei altor state, a te
ndin\u355?elor \up0 \expndtw0\charscalex100 manifestate n domeniu pe plan na\u355
?ional \u351?i interna\u355?ional, p\u259?trunderea tuturor sensurilor reglement
\u259?rilor n \up0 \expndtw0\charscalex104 vigoare \u351?i propunerea de m\u259?s
uri concrete n vederea asigur\u259?rii unei eficien\u355?e sporite a cadrului leg
islativ \up0 \expndtw-2\charscalex100 existent, al\u259?turi de identificarea
m\u259?surilor necesare \u351?i utile n prevenirea evaziunii fiscale au
constituit \up0 \expndtw-2\charscalex100 elementele centrale ale demersului no
stru \u351?tiin\u355?ific prin a c\u259?ror analiz\u259? am ncercat s\u259? contr
ibuim la realizarea \up0 \expndtw-3\charscalex100 unui deziderat na\u355?ional \
u351?i interna\u355?ional. \par\pard\ql \li1800\sb253\sl-253\slmult0 \up0 \expnd
tw-3\charscalex100 \ul0\nosupersub\cf7\f8\fs22 2.2. Schimb\u259?ri n abordarea pr
oblematicilor administrativ-fiscale \par\pard\qj \li1440\ri338\sb250\sl-250\slmu
lt0\fi360 \up0 \expndtw0\charscalex107 \ul0\nosupersub\cf8\f9\fs22 \u8222?Oricin
e are dreptul de a-\u351?i organiza afacerile n a\u351?a fel nct sa reduc\u259? la
minimum plata impozitelor \up0 \expndtw0\charscalex100 corespunz\u259?toare, nim
eni nu trebuie sa \u351?i planifice cheltuielile si veniturile in func\u355?ie de
exigentele maxime ale \up0 \expndtw0\charscalex100 Ministerului Finan\u355?elor
Publice, nici un cet\u259?\u355?ean nu are datoria patriotica de a plati maxi
mum de taxe.\u8221?\ul0\super\cf11\f12\fs20 28 \par\pard\qj \li1440\ri330\sb9\sl
-252\slmult0\fi360 \up0 \expndtw0\charscalex103 \ul0\nosupersub\cf8\f9\fs22 Ac\u
355?iunile principale ale administra\u355?iei fiscale sunt centrate asupra activ
it\u259?\u355?ilor de \ul0\nosupersub\cf15\f16\fs22 colectare a veniturilor \li
ne \up0 \expndtw-3\charscalex100 bugetare \u351?i reglement\u259?rilor fiscale\u
l0\nosupersub\cf8\f9\fs22 . Pe fondul unei societ\u259?\u355?i ntr-o rapid\u259?
schimbare \u351?i care are noi cereri de servicii \line \up0 \expndtw-2\charscal
ex100 publice, administra\u355?ia fiscal\u259? trebuie s\u259? dezvolte o
viziune contemporan\u259?. Dezvoltarea economic\u259? rapid\u259? \u351?i
\line \up0 \expndtw0\charscalex100 a\u351?tept\u259?rile din ce n ce mai mari din
partea contribuabililor fac necesar\u259? o redefinire strategic\u259? a admini
stra\u355?iei \line \up0 \expndtw0\charscalex100 fiscale.Ritmul rapid al modific
\u259?rilor tehnologice va avea un impact semnificativ, pozitiv sau negativ, dir
ect sau \line \up0 \expndtw0\charscalex100 indirect, asupra administra\u355?ie
i fiscale. Tehnologia informa\u355?iei, care include telecomunica\u355?iil
e \u351?i sistemele \line \up0 \expndtw-1\charscalex100 computerizate, determi
n\u259? cre\u351?terea n mod substan\u355?ial a productivit\u259?\u355?ii, cu eco
nomii n timp \u351?i bani, permi\u355?nd n \line \up0 \expndtw0\charscalex105 acela
\u351?i timp un serviciu mai bun oferit contribuabililor. Pe de alt\u259? parte,
elementul uman este influen\u355?at de \line \up0 \expndtw-2\charscalex100 modi
fic\u259?rile tehnologice n diferite moduri, att prin cre\u351?terea importan\u355
?ei anumitor profesii pentru unii ct \u351?i prin \line \up0 \expndtw-1\charscale
x100 amenin\u355?area posturilor pentru al\u355?ii.Sensibilitatea impozitelor n r
aport cu schimbarea conjunctural\u259? economic\u259? d\u259? \line \up0 \expndt
w0\charscalex102 na\u351?tere nevoii de \ul0\nosupersub\cf15\f16\fs22 perfec\u35

5?ionare \u351?i readaptare a legisla\u355?iei fiscale\ul0\nosupersub\cf8\f9\fs2

2 , deoarece aceast\u259? sensibilitate conjunctural\u259? \line \up0 \expndtw0\
charscalex102 depinde nu numai de natura diferitelor impozite, ci \u351?i ntr-o m
are m\u259?sur\u259? de nsu\u351?i mecanismul fiscal. \par\pard\qj \li1440\ri337\
sb0\sl-260\slmult0\fi360 \up0 \expndtw-2\charscalex100 Evolu\u355?ia vie\u355?ii
economico-sociale determin\u259? \u351?i condi\u355?ioneaz\u259? organizarea \u
351?i func\u355?ionarea mecanismului fiscal pe \line \up0 \expndtw-3\charscalex1
00 care prin diferite m\u259?suri l perfec\u355?ioneaz\u259?. n toate \u355?\u259?
rile \up0 \expndtw-3\charscalex100 (\u351?i la noi) s-a dezvoltat aceast\u259? p
reocupare pentru \par\pard\qj \li1440\ri343\sb0\sl-253\slmult0 \up0 \expndtw-1\c
harscalex100 perfec\u355?ionarea administra\u355?iei fiscale, a mecanismelor spe
cifice de func\u355?ionare.Constatarea c\u259? mecanismele fiscale \up0 \expndtw
0\charscalex104 pot s\u259? atenueze, s\u259? agraveze sau s\u259? accelereze co
nsecin\u355?ele economice este o certitudine. Stlpii combaterii \up0 \expndtw0\ch
arscalex104 evaziunii \u351?i fraudei fiscale trebuie s\u259? se bazeze pe furni
zarea serviciilor, controlului general \u351?i depistarea cu \up0 \expndtw-1\cha
rscalex100 profesionalisn a fraudei. Urm\u259?rirea penal\u259? a fraudei fiscal
e este un factor final necesar al tratamentului clientului. \up0 \expndtw-2\char
scalex100 Contribuabilii care prezint\u259? formele cele mai extinse de fraud\u2
59? fiscal\u259? prin neconformare trebuie s\u259? fie aborda\u355?i n \up0 \expn
dtw-2\charscalex100 mod represiv. Aceast\u259? abordare poate servi n primul rnd l
a corectarea comportamentului de neconformare, dar \u351?i \up0 \expndtw-2\chars
calex100 pentru realizarea efectelor preventive n scopul promov\u259?rii conform\
u259?rii. \par\pard\ql \li1440\sb0\sl-207\slmult0 \par\pard\ql\li1440\sb126\sl-2
07\slmult0 \up0 \expndtw-1\charscalex100 \ul0\super\cf13\f14\fs19\ul0\super\cf13
\f14\fs18 28\ul0\nosupersub\cf14\f15\fs18 Judecatorul federal Helvering v. Greg
ory , Curtea Suprema de Justitie a SUA;
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b0\sl-254\slmult0 \par\pard\qj\li1440\sb0\sl-254\slmult0 \par\pard\qj\li1440\sb0
\sl-254\slmult0 \par\pard\qj\li1440\ri326\sb175\sl-254\slmult0\fi360 \up0 \expnd
tw-2\charscalex100 \ul0\nosupersub\cf8\f9\fs22 F\u259?r\u259? nici un dubiu, com
paniile au folosit \u351?i vor continua s\u259? foloseasc\u259? structuri opace
\u351?i complexe, care includ \line \up0 \expndtw0\charscalex102 filiale n centre
financiare off-shore, mijloace cu scopuri speciale \u351?i tranzac\u355?ii fina
nciare complexe, deseori cu \line \up0 \expndtw-3\charscalex100 complicitatea au
torit\u259?\u355?ilor fiscale pentru a reduce transparen\u355?a activit\u259?\u3

55?ilor lor n fa\u355?a controlorilor fiscali.\ul0\nosupersub\cf15\f16\fs22 De ac

eea, \line \up0 \expndtw0\charscalex100 consider\u259?m c\u259? este nevoie
de schimb\u259?ri n abordarea problematicilor administrative fiscale, resp
ectiv \line \up0 \expndtw-3\charscalex100 simplificarea prin modificarea legisla
\u355?iei \u351?i politicii fiscale, reducerea num\u259?rului de forme \u351?i i
ntroducerea de noi \line \up0 \expndtw-2\charscalex100 reguli interne, regulamen
te \u351?i proceduri.\ul0\nosupersub\cf8\f9\fs22 Cnd se iau m\u259?suri privind t
axele, trebuie s\u259? se \u355?in\u259? cont \u351?i de nivelul de \line \up0 \
expndtw0\charscalex102 dezvoltare al administra\u355?iei fiscale. Aceast\u259? c
oordonare ajut\u259? \u351?i la prevenirea unor m\u259?suri legislative cum ar f
i \line \up0 \expndtw0\charscalex100 amnistiile generale, diversele facilit\u259
?\u355?i inclusiv e\u351?alon\u259?rile la plata impozitelor restante care s\u25
9? nu stnjeneasc\u259? \line \up0 \expndtw-1\charscalex100 eforturile administra\
u355?iei fiscale mpotriva fraudei fiscale. Necesitatea schimb\u259?rii este deter
minat\u259? \u351?i de atitudinea \line \up0 \expndtw-1\charscalex100 multor con
tribuabili. Din ce n ce mai mul\u355?i cet\u259?\u355?eni a\u351?teapt\u259? s\u2
59? fie trata\u355?i n mod egal, cu n\u355?elegere \u351?i respect de \line \up0 \
expndtw-2\charscalex100 c\u259?tre serviciile publice, respectiv de c\u259?tre p
ersonalul acestora. Filozofia conform\u259?rii voluntare este rezultatul unei \l
ine \up0 \expndtw-3\charscalex100 abord\u259?ri contemporane privind contribuabi
lii.Presiunea social\u259? mpotriva tuturor tipurilor de fraude cre\u351?te din c
e n \line \up0 \expndtw-2\charscalex100 ce mai mult. Cet\u259?\u355?enii doresc o
administra\u355?ie fiscal\u259? transparent\u259?, iar drepturile \u351?i oblig
a\u355?iile s\u259? nu fie dependente de \line \up0 \expndtw0\charscalex100 ni\u
351?te legi nescrise \u351?i de negocieri nemonitorizate.\ul0\nosupersub\cf15\f1
6\fs22 Opin\u259?m c\u259? este nevoie de o nou\u259? politic\u259? fiscal\u259?
n raport cu \line \up0 \expndtw-3\charscalex100 tratamentul care trebuie aplicat
contribuabilului. Tipul de tratament trebuie s\u259? fie bazat, att ct este posib
il, pe \line \up0 \expndtw0\charscalex100 situa\u355?ia specific\u259? a fiec\u2
59?rui contribuabil. n acest sens, punctele de plecare sunt profilul fiscal \u351
?i riscul.\ul0\nosupersub\cf8\f9\fs22 Prin \line \up0 \expndtw-2\charscalex100
angajarea unei abord\u259?ri selective, capacitatea disponibil\u259? n condi\u355
?iile aplic\u259?rii legii poate fi folosit\u259? ct mai eficient. \line \up0 \ex
pndtw-2\charscalex100 Principiul de ndrumare pentru tratamentul contribuabilului
este c\u259? fiecare va primi aten\u355?ia cuvenit\u259? situa\u355?iei sale. \p
ar\pard\qj \li1440\ri340\sb0\sl-253\slmult0\fi360 \up0 \expndtw-3\charscalex100
Altfel spus, tratamentul contribuabilului trebuie s\u259? fie interpretat cu ref
erire la procesele implicate n asigurarea \up0 \expndtw0\charscalex102 serviciilo
r, control \u351?i depistarea fraudei. \ul0\nosupersub\cf15\f16\fs22 Administra\
u355?ia fiscal\u259? are nevoie s\u259? se bazeze n combaterea fraudei \up0 \expn
dtw-1\charscalex100 fiscale pe trei faze diferite ale tratamentului contribuabil
ului: prevenirea prin asigurarea serviciilor adecvate, \up0 \expndtw-1\charscale
x100 intensificarea verific\u259?rilor generale \u351?i depistarea fraudei ntr un
mod specializat. \par\pard\qj \li1440\ri348\sb0\sl-255\slmult0\fi360 \up0 \expn
dtw0\charscalex103 \ul0\nosupersub\cf9\f10\fs22 Extinderea competen\u355?elor \u
351?i specializarea investigatorilor fiscali n\ul0\nosupersub\cf15\f16\fs22 \ul0
\nosupersub\cf9\f10\fs22 vederea realiz\u259?rii unor noi tipuri de \up0 \expndt
w-4\charscalex100 controale.\ul0\nosupersub\cf15\f16\fs22 Consider\u259?m c\u259
? al\u259?turi de formele considerate clasice, administra\u355?ia fiscal\u259? v
a trebui s\u259? introduc\u259? \u351?i alt \up0 \expndtw0\charscalex102 tip de
control. n locul verific\u259?rii ulterioare a aspectelor fiscale relevante, cum
este cazul inspec\u355?iei fiscale, \up0 \expndtw-1\charscalex100 observarea la
locul desf\u259?\u351?ur\u259?rii activit\u259?\u355?ilor economice are ca scop
controlul situa\u355?iei curente a activit\u259?\u355?ilor n \up0 \expndtw-2\char
scalex100 curs de desf\u259?\u351?urare, n momentul n care au loc. \par\pard\qj \l
i1440\ri331\sb0\sl-250\slmult0\fi360 \up0 \expndtw0\charscalex105 \ul0\nosupersu
b\cf8\f9\fs22 Defini\u355?ia utilizat\u259? n cadrul Administra\u355?iei fiscale
\u351?i vamale din \ul0\nosupersub\cf15\f16\fs22 Olanda\ul0\nosupersub\cf8\f9\fs
22 pentru acest tip de control este: \up0 \expndtw0\charscalex103 ,,\ul0\nosupe
rsub\cf15\f16\fs22 observarea imediat\u259?\ul0\nosupersub\cf8\f9\fs22 a unei a

faceri \u351?i a activit\u259?\u355?ilor sale pentru selectarea sistematic\u259?

a aspectelor legate de \up0 \expndtw-2\charscalex100 prezent. n timpul unui cont
rol prezent sau viitor al afacerii aceste aspecte vor servi ca standarde\u8221?.
\par\pard\qj \li1440\ri341\sb0\sl-253\slmult0\fi360 \up0 \expndtw-3\charscalex1
00 \ul0\nosupersub\cf15\f16\fs22 n majoritatea cazurilor de fraud\u259? la nivel
european, s-a constatat c\u259? bunurile fraudate sunt transportate de \line \up
0 \expndtw-2\charscalex100 ter\u355?e persoane, documentele de transport fiind nt
ocmite de c\u259?tre transportatorii de marf\u259?.\ul0\nosupersub\cf8\f9\fs22
Astfel, ace\u351?tia joac\u259? un \line \up0 \expndtw-2\charscalex100 rol foart
e important n fraudele cu \u8222?firme fantom\u259?\u8221? din moment ce m\u259?r
furile sunt \u355?inute la depozitele lor nainte de a \line \up0 \expndtw-3\chars
calex100 fi ridicate de c\u259?tre \up0 \expndtw-2\charscalex100 \u8222?firmele
fantom\u259?\u8221?.Dac\u259? se pune la punct un program de vizit\u259? la un t
ransportator pot fi \par\pard\qj \li1440\ri338\sb0\sl-253\slmult0 \up0 \expndtw2\charscalex100 monitorizate anumite depozite \u351?i controlate unele bunuri af
late pe stoc. n acest context, administra\u355?ia fiscal\u259? trebuie \up0 \expn
dtw-2\charscalex100 s\u259? analizeze dac\u259? investigatorii fiscali au putere
a necesar\u259? pentru a controla depozitele. n baza datelor nregistrate \up0 \exp
ndtw0\charscalex104 de transportatori este posibil uneori s\u259? fie descoperit
e unele p\u259?r\u355?i ale fraudei nainte de a fi identificate toate \up0 \expnd
tw0\charscalex100 am\u259?nuntele. De exemplu, se poate descoperi c\u259? un alt
client dect cel men\u355?ionat n documente a venit s\u259? ridice \up0 \expndtw0\
charscalex100 marfa.\ul0\nosupersub\cf9\f10\fs22 Fie c\u259? este vorba de impoz
ite directe, fie de taxa pe valoarea ad\u259?ugat\u259?, nu este eficient s\u259
? se mobilizeze \up0 \expndtw0\charscalex100 resursele administra\u355?iei fisca
le sau ale contribuabilului, atunci cnd mizele financiare pot fi limitate.\ul0\no
supersub\cf8\f9\fs22 De altfel, \up0 \expndtw-4\charscalex100 riscurile de fraud
\u259? nu sunt uniforme la toate categoriile de contribuabili. n func\u355?ie de
sectorul socio-profesional luat \up0 \expndtw0\charscalex100 n considerare, poate
fi mai judicios s\u259? ne preocup\u259?m doar de modul de valorificare a stocu
rilor sau de anumite \up0 \expndtw0\charscalex106 clase de conturi pentru impozi
te \u351?i taxe. n schimb, nu poate fi vorba de a limita investiga\u355?iile atun
ci cnd \up0 \expndtw-2\charscalex100 examinarea prealabil\u259? a unui dosar scoa
te la iveal\u259? numeroase anomalii aparente. \par\pard\qj \li1440\ri363\sb0\sl
-252\slmult0\fi360 \up0 \expndtw0\charscalex100 \ul0\nosupersub\cf15\f16\fs22 Di
stinct de aceasta, este necesar ca administra\u355?ia fiscal\u259? s\u259? poat\
u259? utiliza cea mai mare palet\u259? posibil\u259? de \line \up0 \expndtw0\cha
rscalex103 metode sau proceduri, cum ar fi verificarea extins\u259?, verificare
a simplificat\u259?, controlul situa\u355?iei fiscale pe \line \up0 \expndtw0\ch
arscalex102 ansamblu, verificarea punctual\u259? a unui element, pentru a adapta
mai bine mijloacele disponibile la avizele \line \up0 \expndtw0\charscalex100 f
inanciare, f\u259?cnd cel mai adesea recurs la proceduri u\u351?oare, controale p
e perioade scurte, pentru a favoriza \line \up0 \expndtw-2\charscalex100 \u351?a
nsele de recuperare.\ul0\nosupersub\cf8\f9\fs22 Din punct de vedere administrati
v este necesar\u259? modificarea structurilor organizatorice \u351?i a \line \up
0 \expndtw-3\charscalex100 atribu\u355?iilor acestora.
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{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop2198\shpright11730\shpbottom2453\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz69\shplid3
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 255}}
{\sp{\sn pVerticies}{\sv 8;4;(0,255);(10319,255);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop2453\shpright11730\shpbottom2705\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz80\shplid4
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 252}}
{\sp{\sn pVerticies}{\sv 8;4;(0,252);(10319,252);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop2705\shpright11730\shpbottom2957\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz97\shplid5
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 252}}
{\sp{\sn pVerticies}{\sv 8;4;(0,252);(10319,252);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop2957\shpright11730\shpbottom3211\shpfhdr0\sh

pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz115\shplid6
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 254}}
{\sp{\sn pVerticies}{\sv 8;4;(0,254);(10319,254);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop3211\shpright11730\shpbottom3463\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz125\shplid7
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 252}}
{\sp{\sn pVerticies}{\sv 8;4;(0,252);(10319,252);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop3463\shpright11730\shpbottom3718\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz143\shplid8
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 255}}
{\sp{\sn pVerticies}{\sv 8;4;(0,255);(10319,255);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop3718\shpright11730\shpbottom3969\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz153\shplid9
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 251}}
{\sp{\sn pVerticies}{\sv 8;4;(0,251);(10319,251);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop3969\shpright11730\shpbottom4221\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz169\shplid10
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 252}}
{\sp{\sn pVerticies}{\sv 8;4;(0,252);(10319,252);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop4221\shpright11730\shpbottom4476\shpfhdr0\sh

pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz179\shplid11
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 255}}
{\sp{\sn pVerticies}{\sv 8;4;(0,255);(10319,255);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop4476\shpright11730\shpbottom4728\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz195\shplid12
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 252}}
{\sp{\sn pVerticies}{\sv 8;4;(0,252);(10319,252);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop4728\shpright11730\shpbottom4983\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz205\shplid13
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 255}}
{\sp{\sn pVerticies}{\sv 8;4;(0,255);(10319,255);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop4983\shpright11730\shpbottom5235\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz236\shplid14
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 252}}
{\sp{\sn pVerticies}{\sv 8;4;(0,252);(10319,252);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop5235\shpright11730\shpbottom5489\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz246\shplid15
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 254}}
{\sp{\sn pVerticies}{\sv 8;4;(0,254);(10319,254);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop5489\shpright11730\shpbottom5741\shpfhdr0\sh

pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz288\shplid16
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 252}}
{\sp{\sn pVerticies}{\sv 8;4;(0,252);(10319,252);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop5741\shpright11730\shpbottom5993\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz299\shplid17
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 252}}
{\sp{\sn pVerticies}{\sv 8;4;(0,252);(10319,252);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop5993\shpright11730\shpbottom6248\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz318\shplid18
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 255}}
{\sp{\sn pVerticies}{\sv 8;4;(0,255);(10319,255);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop6248\shpright11730\shpbottom6500\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz329\shplid19
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 252}}
{\sp{\sn pVerticies}{\sv 8;4;(0,252);(10319,252);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop6500\shpright11730\shpbottom6754\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz353\shplid20
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 254}}
{\sp{\sn pVerticies}{\sv 8;4;(0,254);(10319,254);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop6754\shpright11730\shpbottom7006\shpfhdr0\sh

pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz370\shplid21
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 252}}
{\sp{\sn pVerticies}{\sv 8;4;(0,252);(10319,252);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop7006\shpright11730\shpbottom7258\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz390\shplid22
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 252}}
{\sp{\sn pVerticies}{\sv 8;4;(0,252);(10319,252);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop7258\shpright11730\shpbottom7513\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz422\shplid23
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 255}}
{\sp{\sn pVerticies}{\sv 8;4;(0,255);(10319,255);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop7513\shpright11730\shpbottom7765\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz440\shplid24
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 252}}
{\sp{\sn pVerticies}{\sv 8;4;(0,252);(10319,252);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop7765\shpright11730\shpbottom8019\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz458\shplid25
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 254}}
{\sp{\sn pVerticies}{\sv 8;4;(0,254);(10319,254);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop8019\shpright11730\shpbottom8271\shpfhdr0\sh

pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz470\shplid26
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 252}}
{\sp{\sn pVerticies}{\sv 8;4;(0,252);(10319,252);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop8271\shpright11730\shpbottom8523\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz489\shplid27
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 252}}
{\sp{\sn pVerticies}{\sv 8;4;(0,252);(10319,252);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop8523\shpright11730\shpbottom8778\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz526\shplid28
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 255}}
{\sp{\sn pVerticies}{\sv 8;4;(0,255);(10319,255);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
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{\shp {\*\shpinst\shpleft1411\shptop9788\shpright11730\shpbottom10043\shpfhdr0\s
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{\shp {\*\shpinst\shpleft1411\shptop10549\shpright11730\shpbottom10801\shpfhdr0\

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{\shp {\*\shpinst\shpleft1411\shptop11053\shpright11730\shpbottom11307\shpfhdr0\
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{\shp {\*\shpinst\shpleft1411\shptop11307\shpright11730\shpbottom11560\shpfhdr0\
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\shp {\*\shpinst\shpleft1411\shptop11814\shpright11730\shpbottom12066\shpfhdr0\

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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\shp {\*\shpinst\shpleft1411\shptop12066\shpright11730\shpbottom12321\shpfhdr0\
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\shp {\*\shpinst\shpleft1411\shptop12321\shpright11730\shpbottom12573\shpfhdr0\
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{\shp {\*\shpinst\shpleft1411\shptop12573\shpright11730\shpbottom12825\shpfhdr0\
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\sp{\sn pVerticies}{\sv 8;4;(0,252);(10319,252);(10319,0);(0,0)}}
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{\shp {\*\shpinst\shpleft1411\shptop12825\shpright11730\shpbottom13079\shpfhdr0\
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\sp{\sn pVerticies}{\sv 8;4;(0,254);(10319,254);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
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{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
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}}
{\shp {\*\shpinst\shpleft1411\shptop13079\shpright11730\shpbottom13331\shpfhdr0\

shpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz852\shplid46
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\sp{\sn pVerticies}{\sv 8;4;(0,252);(10319,252);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
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{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
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}}
{\shp {\*\shpinst\shpleft1411\shptop13331\shpright11730\shpbottom13586\shpfhdr0\
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\sp{\sn pVerticies}{\sv 8;4;(0,255);(10319,255);(10319,0);(0,0)}}
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{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop13586\shpright11730\shpbottom13838\shpfhdr0\
shpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz880\shplid48
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\sp{\sn pVerticies}{\sv 8;4;(0,252);(10319,252);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
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{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop13837\shpright11730\shpbottom14089\shpfhdr0\
shpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz904\shplid49
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 252}}
{\sp{\sn pVerticies}{\sv 8;4;(0,252);(10319,252);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g36}{\bkmkend Pg36}\par\pard\qj \li1440\sb0\sl-251\slmult0 \par\pard\qj\li1440\s
b0\sl-251\slmult0 \par\pard\qj\li1440\sb0\sl-251\slmult0 \par\pard\qj\li1440\sb0
\sl-251\slmult0 \par\pard\qj\li1440\ri359\sb209\sl-251\slmult0\fi360 \up0 \expnd
tw-1\charscalex100 \ul0\nosupersub\cf15\f16\fs22 Strategia administra\u355?iei f
iscale trebuie s\u259? p\u259?streze \u351?i n viitor controlul fiscal n centrul a
ten\u355?iei, cu accent \line \up0 \expndtw-1\charscalex100 mai mare pe elementu
l calitativ, respectiv eficien\u355?a acestuia.\ul0\nosupersub\cf8\f9\fs22 n conc
ret, \ul0\nosupersub\cf9\f10\fs22 administra\u355?ia fiscal\u259? trebuie s\u259
? dezvolte \line \up0 \expndtw0\charscalex102 \ul0\nosupersub\cf15\f16\fs22 func
\u355?ia controlului spre eficien\u355?\u259?\ul0\nosupersub\cf9\f10\fs22 cu re
sursele disponibile, plecnd de la realitatea c\u259? nu se pot cuprinde to\u355?i
\line \up0 \expndtw0\charscalex100 contribuabilii n control,\ul0\nosupersub\cf8\
f9\fs22 ntruct acest lucru ar necesita fie cre\u351?terea nejustificat\u259? a nu
m\u259?rului de inspectori, fie \line \up0 \expndtw-1\charscalex100 realizarea u

nor ac\u355?iuni de control superficiale.Astfel, maximizarea rezultatelor cu un

efort minim se poate realiza \line \up0 \expndtw0\charscalex100 prin dezvoltarea
procedurii referitoare la analiza de risc. Printr-o asemenea procedur\u259? se
pot identifica riscurile \line \up0 \expndtw-3\charscalex100 fiscale ale contrib
uabililor care trebuie gestionate prin managementul de risc, astfel nct numai risc
urile reale s\u259? fie \line \up0 \expndtw-4\charscalex100 controlate. \par\par
d\qj \li1440\ri343\sb10\sl-250\slmult0\fi360 \up0 \expndtw0\charscalex107 \ul0\n
osupersub\cf15\f16\fs22 Exprim\u259?m opinia c\u259? strategiile de control vor
trebui s\u259? se bazeze exclusiv pe analiz\u259? de risc pentru \up0 \expndtw-2
\charscalex100 mbun\u259?t\u259?\u355?irea selec\u355?iei contribuabililor \u351?
i a sectoarelor cu risc ridicat. Este o orientare absolut necesar\u259?, avnd \up
0 \expndtw-2\charscalex100 n vedere c\u259? toate statele membre ale Uniunii Euro
pene utilizeaz\u259? aceast\u259? metod\u259?. \par\pard\qj \li1440\ri343\sb10\s
l-251\slmult0\fi360 \up0 \expndtw-3\charscalex100 Analiza de risc\ul0\nosupersub
\cf8\f9\fs22 permite ierarhizarea verific\u259?rilor, pentru a le putea priorit
iza \u351?i pentru utilizarea mai eficient\u259? a \up0 \expndtw-2\charscalex100
resurselor disponibile. De asemenea este necesar\u259? nregistrarea datelor spec
ifice privind activitatea anti-fraud\u259? sau \up0 \expndtw0\charscalex102 rezu
ltatele acestor activit\u259?\u355?i. Absen\u355?a acestor date, situa\u355?ie c
u care se confrunt\u259? de altfel \u351?i \u355?\u259?rile comunitare n \up0 \ex
pndtw0\charscalex102 prezent, conduce la o lips\u259? a eficien\u355?ei analizei
de risc, deoarece nu se poate stabili dac\u259? criteriile folosite sunt \up0 \
expndtw-1\charscalex100 relevante.Contribuabilul trebuie tratat ca un client - u
n client c\u259?ruia administra\u355?ia fiscal\u259? i acord\u259? ncredere pn\u259
? \up0 \expndtw-1\charscalex100 cnd sunt dovezi contrare care sugereaz\u259?
c\u259? acesta a abuzat de ea. Informa\u355?iile variind de la cele p
rivind \up0 \expndtw-3\charscalex100 nedepunerea declara\u355?iilor fiscale pn\u2
59? la informa\u355?ii mai elaborate privind neplata impozitelor, pot fi utiliza
te pentru \up0 \expndtw-3\charscalex100 o evaluare a riscului legat de posibilit
atea unei viitoare neconform\u259?ri. \par\pard\ql \li1800\sb8\sl-253\slmult0 \u
p0 \expndtw-3\charscalex100 n acest scop. Contribuabilii pot fi clasifica\u355?i n
trei categorii: \par\pard\li1800\sb6\sl-253\slmult0\fi0\tx2700 \up0 \expndtw-3\
charscalex100 \ul0\nosupersub\cf20\f21\fs22 \u-3880?\tab \up0 \expndtw-3\charsca
lex100 \ul0\nosupersub\cf8\f9\fs22 contribuabili cu risc redus;\par\pard\li1800\
sb1\sl-253\slmult0\fi0\tx2700 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf20
\f21\fs22 \u-3880?\tab \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf8\f9\fs22
contribuabili cu risc mediu;\par\pard\li1800\sb0\sl-252\slmult0\fi0\tx2700 \up0
\expndtw-3\charscalex100 \ul0\nosupersub\cf20\f21\fs22 \u-3880?\tab \up0 \expnd
tw-3\charscalex100 \ul0\nosupersub\cf8\f9\fs22 contribuabili cu risc nalt.\par\pa
rd\qj \li1440\ri350\sb0\sl-260\slmult0\fi360 \up0 \expndtw0\charscalex100 Pentru
fiecare contribuabil riscul fiscal va fi previzionat pe baza formulei: \ul0\nos
upersub\cf15\f16\fs22 ncrederea fiscal\u259? x importan\u355?a \up0 \expndtw0\cha
rscalex100 impozitului x probabilitatea de fraud\u259? fiscal\u259?. \par\pard\q
j \li1440\ri368\sb0\sl-240\slmult0\fi360 \up0 \expndtw0\charscalex100 \ul0\nosup
ersub\cf8\f9\fs22 ncrederea fiscal\u259? este determinat\u259? n func\u355?ie
de riscurile persoanei fizice pl\u259?titoare de impozite, ale \line \u
p0 \expndtw-1\charscalex100 consultantului sau firmei sale; importan\u355?a impo
zitului \up0 \expndtw-1\charscalex100 - suma total\u259? a tuturor impozitelor c
are l privesc pe \par\pard\qj \li1440\ri326\sb4\sl-253\slmult0 \up0 \expndtw0\cha
rscalex102 contribuabil; probabilitatea de fraud\u259? fiscal\u259? - riscuri a
ferente grupului \u355?int\u259?.Un element considerat necesar n \line \up0 \expn
dtw-2\charscalex100 clasificarea contribuabililor pe diferite grupuri este de\u3
55?inerea de informa\u355?ii cu privire la \ul0\nosupersub\cf15\f16\fs22 diferit
ele tipuri de grupuri \line \up0 \expndtw-1\charscalex100 \u355?int\u259?\ul0\no
supersub\cf8\f9\fs22 , respectiv informa\u355?ii privind caracteristicile de nec
onformare ale unui grup. Aceste informa\u355?ii vor fi utilizate \line \up0 \exp
ndtw-2\charscalex100 pentru alc\u259?tuirea \u351?i men\u355?inerea listelor cu
elemente de interes \u351?i programe standardizate de control general. n plus \li
ne \up0 \expndtw-2\charscalex100 fa\u355?\u259? de informa\u355?iile de grup sun
t necesare \u351?i informa\u355?iile despre nivelul de conformare al contribuabi

lului nsu\u351?i. O \line \up0 \expndtw-2\charscalex100 mare parte pot proveni de

la administra\u355?ia fiscal\u259? (pl\u259?\u355?i de impozite, declara\u355?i
i fiscale \u351?i controale anterioare). Alte \line \up0 \expndtw-2\charscalex10
0 informa\u355?ii sunt colectate de la ter\u355?i (de exemplu b\u259?nci) \u351?
i de la alte institu\u355?ii administrative (asigur\u259?ri sociale). \par\pard\
qj \li1440\ri334\sb18\sl-240\slmult0\fi360 \up0 \expndtw0\charscalex102 \ul0\nos
upersub\cf15\f16\fs22 Una din solu\u355?iile propuse de prezenta tez\u259? abord
eaz\u259? necesitatea organiz\u259?rii de structuri specializate n \line \up0 \ex
pndtw-2\charscalex100 controlul contribuabililor cu risc ridicat n momentul nregis
tr\u259?rii fiscale \u351?i ulterior acesteia (post-monitorizare). \par\pard\qj
\li1440\ri337\sb9\sl-254\slmult0\fi360 \up0 \expndtw0\charscalex102 \ul0\nosuper
sub\cf8\f9\fs22 nainte de nregistrarea la Oficiul Registrului Comer\u355?ului, ori
ce persoan\u259? care dore\u351?te s\u259? nfiin\u355?eze o nou\u259? \up0 \expnd
tw-2\charscalex100 societate, va trebui s\u259? completeze un formular cuprinznd
detalii ale activit\u259?\u355?ii pe care urmeaz\u259? s\u259? o desf\u259?\u351
?oare. Pe \up0 \expndtw0\charscalex100 baza datelor nscrise n acest formular se va
face o analiz\u259? a riscului pe care l prezint\u259? viitorul contribuabil din
\up0 \expndtw0\charscalex100 punct de vedere al comportamentului fiscal. Veridi
citatea datelor nscrise n formular se vor verifica n teren, cu \up0 \expndtw0\chars
calex104 aten\u355?ie deosebit\u259? n special asupra sediului social, pentru con
tribuabili cu un grad de risc nalt.n prezent, n \up0 \expndtw0\charscalex100 Romnia n
registrarea noilor contribuabili se realizeaz\u259? n prima etap\u259? la Oficiul
Registrului Comer\u355?ului, pasul \up0 \expndtw0\charscalex103 urm\u259?tor fi
ind la administra\u355?ia fiscal\u259?. Chiar \u351?i sub aceast\u259? form\u259
? se poate implementa \ul0\nosupersub\cf15\f16\fs22 analiza riscului noilor \up0
\expndtw-2\charscalex100 contribuabili n momentul depunerii documentelor la Ofic
iul Registrului Comer\u355?ului\ul0\nosupersub\cf8\f9\fs22 . \par\pard\ql \li180
0\sb1\sl-237\slmult0 \up0 \expndtw-2\charscalex100 Aceast\u259? m\u259?sur\u259?
ar trebui sus\u355?inut\u259? \u351?i de prevederi legislative corespunz\u259?t
oare. \par\pard\qj \li1440\ri352\sb10\sl-253\slmult0\fi360 \up0 \expndtw-3\chars
calex100 \ul0\nosupersub\cf15\f16\fs22 Opin\u259?m c\u259? analiza riscului la nr
egistrare cu solicitarea de garan\u355?ii b\u259?ne\u351?ti, ar fi o prim\u259?
m\u259?sur\u259? preventiv\u259? \up0 \expndtw-1\charscalex100 de stopare a intr
\u259?rii poten\u355?ialelor firme fantom\u259? n sistemul TVA, iar odat\u259? cu
ob\u355?inerea informa\u355?iilor ini\u355?iale, \up0 \expndtw0\charscalex104 a
dministra\u355?ia fiscal\u259? va putea s\u259? detecteze \u351?i s\u259? reduc\
u259? multe dintre fraudele produse \u351?i astfel s\u259? limiteze \up0 \expndt
w-3\charscalex100 substan\u355?ial nivelul prejudiciului. \par\pard\qj \li1440\r
i371\sb0\sl-260\slmult0\fi360 \up0 \expndtw0\charscalex104 \ul0\nosupersub\cf8\f
9\fs22 Trebuie men\u355?ionat c\u259? odat\u259? cu aderarea Romniei la Uniunea E
uropean\u259? \u351?i implicit cu libera circula\u355?ie a \line \up0 \expndtw-2
\charscalex100 persoanelor \u351?i m\u259?rfurilor dintr-un stat n altul, adminis
tra\u355?ia fiscal\u259? se va confrunta cu noi tehnici de fraud\u259? fiscal\u2
59?,
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{\sp{\sn pVerticies}{\sv 8;4;(0,252);(10319,252);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop5993\shpright11730\shpbottom6248\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz374\shplid18
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 255}}
{\sp{\sn pVerticies}{\sv 8;4;(0,255);(10319,255);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop6248\shpright11730\shpbottom6500\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz407\shplid19
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 252}}
{\sp{\sn pVerticies}{\sv 8;4;(0,252);(10319,252);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop6500\shpright11730\shpbottom6754\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz427\shplid20
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 254}}
{\sp{\sn pVerticies}{\sv 8;4;(0,254);(10319,254);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop6754\shpright11730\shpbottom7006\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz460\shplid21
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{

\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 252}}

{\sp{\sn pVerticies}{\sv 8;4;(0,252);(10319,252);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop7006\shpright11730\shpbottom7258\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz493\shplid22
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 252}}
{\sp{\sn pVerticies}{\sv 8;4;(0,252);(10319,252);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop7258\shpright11730\shpbottom7513\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz526\shplid23
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 255}}
{\sp{\sn pVerticies}{\sv 8;4;(0,255);(10319,255);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop7513\shpright11730\shpbottom7765\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz549\shplid24
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 252}}
{\sp{\sn pVerticies}{\sv 8;4;(0,252);(10319,252);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop7765\shpright11730\shpbottom8019\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz568\shplid25
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 254}}
{\sp{\sn pVerticies}{\sv 8;4;(0,254);(10319,254);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop8019\shpright11730\shpbottom8271\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz579\shplid26
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{

\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 252}}

{\sp{\sn pVerticies}{\sv 8;4;(0,252);(10319,252);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop8271\shpright11730\shpbottom8523\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz621\shplid27
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 252}}
{\sp{\sn pVerticies}{\sv 8;4;(0,252);(10319,252);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop8523\shpright11730\shpbottom8778\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz651\shplid28
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 255}}
{\sp{\sn pVerticies}{\sv 8;4;(0,255);(10319,255);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop8778\shpright11730\shpbottom9030\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz674\shplid29
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 252}}
{\sp{\sn pVerticies}{\sv 8;4;(0,252);(10319,252);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop9030\shpright11730\shpbottom9284\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz692\shplid30
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 254}}
{\sp{\sn pVerticies}{\sv 8;4;(0,254);(10319,254);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop9284\shpright11730\shpbottom9536\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz715\shplid31
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{

\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 252}}

{\sp{\sn pVerticies}{\sv 8;4;(0,252);(10319,252);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop9536\shpright11730\shpbottom9788\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz726\shplid32
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 252}}
{\sp{\sn pVerticies}{\sv 8;4;(0,252);(10319,252);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop9788\shpright11730\shpbottom10043\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz743\shplid33
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 255}}
{\sp{\sn pVerticies}{\sv 8;4;(0,255);(10319,255);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop10043\shpright11730\shpbottom10295\shpfhdr0\
shpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz763\shplid34
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 252}}
{\sp{\sn pVerticies}{\sv 8;4;(0,252);(10319,252);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop10295\shpright11730\shpbottom10549\shpfhdr0\
shpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz774\shplid35
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 254}}
{\sp{\sn pVerticies}{\sv 8;4;(0,254);(10319,254);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop10549\shpright11730\shpbottom10801\shpfhdr0\
shpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz813\shplid36
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{

\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 252}}

{\sp{\sn pVerticies}{\sv 8;4;(0,252);(10319,252);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop10801\shpright11730\shpbottom11053\shpfhdr0\
shpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz824\shplid37
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 252}}
{\sp{\sn pVerticies}{\sv 8;4;(0,252);(10319,252);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop11053\shpright11730\shpbottom11307\shpfhdr0\
shpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz840\shplid38
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 254}}
{\sp{\sn pVerticies}{\sv 8;4;(0,254);(10319,254);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop11307\shpright11730\shpbottom11560\shpfhdr0\
shpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz850\shplid39
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 253}}
{\sp{\sn pVerticies}{\sv 8;4;(0,253);(10319,253);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop11560\shpright11730\shpbottom11814\shpfhdr0\
shpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz867\shplid40
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 254}}
{\sp{\sn pVerticies}{\sv 8;4;(0,254);(10319,254);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop11814\shpright11730\shpbottom12066\shpfhdr0\
shpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz891\shplid41
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{

\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 252}}

{\sp{\sn pVerticies}{\sv 8;4;(0,252);(10319,252);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop12066\shpright11730\shpbottom12321\shpfhdr0\
shpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz916\shplid42
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 255}}
{\sp{\sn pVerticies}{\sv 8;4;(0,255);(10319,255);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop12321\shpright11730\shpbottom12573\shpfhdr0\
shpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz933\shplid43
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 252}}
{\sp{\sn pVerticies}{\sv 8;4;(0,252);(10319,252);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
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{\shp {\*\shpinst\shpleft1411\shptop13331\shpright11730\shpbottom13586\shpfhdr0\
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{\shp {\*\shpinst\shpleft1411\shptop13586\shpright11730\shpbottom13838\shpfhdr0\
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{\shp {\*\shpinst\shpleft1411\shptop13837\shpright11730\shpbottom14089\shpfhdr0\
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{\shp {\*\shpinst\shpleft1411\shptop14089\shpright11730\shpbottom14344\shpfhdr0\
shpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz1052\shplid50
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g37}{\bkmkend Pg37}\par\pard\qj \li1440\sb0\sl-260\slmult0 \par\pard\qj\li1440\s
b0\sl-260\slmult0 \par\pard\qj\li1440\sb0\sl-260\slmult0 \par\pard\qj\li1440\sb0
\sl-260\slmult0 \par\pard\qj\li1440\ri368\sb146\sl-260\slmult0 \up0 \expndtw0\ch
arscalex106 \ul0\nosupersub\cf8\f9\fs22 infractorii europeni dorind s\u259? nregi

streze companii n Romnia pentru a le putea folosi n diverse circuite \up0 \expndtw3\charscalex100 evazioniste. \par\pard\qj \li1440\ri334\sb9\sl-250\slmult0\fi415
\up0 \expndtw0\charscalex102 Varia\u355?iunile \u351?i combina\u355?iile mecani
smelor de fraudare sunt nenum\u259?rate \u351?i foarte complexe, dar ce trebuie
\line \up0 \expndtw-3\charscalex100 re\u355?inut este faptul c\u259? ntr-o fraud\
u259? carusel dup\u259? 2007, o vnzare declarat\u259? de o companie din al stat m
embru c\u259?tre o \line \up0 \expndtw-3\charscalex100 firm\u259? fantom\u259? d
in Romnia, nfiin\u355?at\u259? foarte u\u351?or, poate determina mai pierderi buge
tului de stat din Romnia. \par\pard\ql \li1800\sb8\sl-253\slmult0 \up0 \expndtw-2
\charscalex100 Procedura de nregistrare a noilor contribuabili va presupune parcu
rgerea urm\u259?toarelor etape: \par\pard\ql \li1440\ri329\sb0\sl-256\slmult0\fi
360\tx1800\tx1800 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf20\f21\fs22 \u
-3880?\ul0\nosupersub\cf21\f22\fs22 \ul0\nosupersub\cf9\f10\fs22 evaluarea ri
scului fiec\u259?rui nou contribuabil: formularul va fi verificat de or
ganele specializate ale \up0 \expndtw-2\charscalex100 administra\u355?iei fisc
ale, urm\u259?rindu-se n principal furnizarea integral\u259? a tuturor informa\u3
55?iilor solicitate; \line \tab \up0 \expndtw0\charscalex100 \ul0\nosupersub\cf2
0\f21\fs22 \u-3880?\ul0\nosupersub\cf21\f22\fs22 \ul0\nosupersub\cf9\f10\fs22
doar pentru acei contribuabili considera\u355?i a fi suspec\u355?i, informa\u355
?iile din actele de nregistrare vor trebui \line \up0 \expndtw-2\charscalex100 va
lidate, de exemplu realitatea sediului prin efectuarea unui control de prenregist
rare; \line \tab \up0 \expndtw0\charscalex103 \ul0\nosupersub\cf20\f21\fs22 \u-3
880?\ul0\nosupersub\cf21\f22\fs22 \ul0\nosupersub\cf9\f10\fs22 dac\u259? nregis
trarea unei companii cu risc fiscal ridicat nu poate fi evitat\u259?, se va soli
cita depunerea de \line \up0 \expndtw-2\charscalex100 garan\u355?ii, contribuabi
lul fiind inclus ntr-un program de control post-nregistrare. \par\pard\qj \li1440\
ri357\sb0\sl-250\slmult0\fi360 \up0 \expndtw0\charscalex100 \ul0\nosupersub\cf15
\f16\fs22 Pentru a avea\ul0\nosupersub\cf7\f8\fs22 \ul0\nosupersub\cf15\f16\fs2
2 suficient timp de aplicare a procedurilor de control unele state europene nu r
emit imediat \up0 \expndtw-1\charscalex100 nregistrarea fiscal\u259?, ci numai du
p\u259? ce toate verific\u259?rile necesare au fost finalizate (uneori poate dur
a pn\u259? la \up0 \expndtw-2\charscalex100 trei s\u259?pt\u259?mni -este cazul Ma
rii Britanii). \par\pard\qj \li1440\ri343\sb0\sl-254\slmult0\fi360 \up0 \expndtw
-2\charscalex100 \ul0\nosupersub\cf9\f10\fs22 Dac\u259? un comerciant este consi
derat a fi suspect poate fi plasat sub monitorizare special\u259?. Pentru a se a
sigura \line \up0 \expndtw-2\charscalex100 c\u259? firma continu\u259? s\u259? f
ie un comerciant de bun\u259? credin\u355?\u259?, se vor urm\u259?ri ndeaproape d
eclara\u355?iile de impozite \u351?i taxe. \line \up0 \expndtw-2\charscalex100 n
plus, vizitele de control se vor efectua ct mai repede pentru a se asigura c\u259
? dup\u259? ob\u355?inerea nregistr\u259?rii de TVA, \line \up0 \expndtw-3\charsc
alex100 contribuabilul nu va dispare.Dac\u259? nu mai exist\u259? nici un contac
t n vizitele post-nregistrare, se vor lua alte m\u259?suri, \line \up0 \expndtw0\c
harscalex102 cum ar fi o scrisoare cu solicitare de r\u259?spuns ntr-o perioad\u2
59? scurt\u259?, cu avertismentul c\u259? dac\u259? nu se va primi \line \up0 \e
xpndtw0\charscalex100 r\u259?spuns, nregistrarea fiscal\u259? va fi anulat\u259?.
\ul0\nosupersub\cf15\f16\fs22 Mai afirm\u259?m c\u259? n actualul context, mbun\u2
59?t\u259?\u355?irea cooper\u259?rii prin \line \up0 \expndtw-1\charscalex100 nch
eierea de protocoale cu alte institu\u355?ii na\u355?ionale \u351?i europene ar
fi deosebit de benefic\u259? pentru administra\u355?ia \line \up0 \expndtw-2\cha
rscalex100 fiscal\u259?. \par\pard\qj \li1440\ri329\sb0\sl-254\slmult0\fi360 \up
0 \expndtw0\charscalex100 \ul0\nosupersub\cf8\f9\fs22 Administra\u355?ia fiscal\
u259? centralizeaz\u259? multe date despre veniturile contribuabililor. Diverse
informa\u355?ii trebuie \line \up0 \expndtw-2\charscalex100 oferite institu\u35
5?iilor publice n leg\u259?tur\u259? cu aplicarea defectuoas\u259? sau li
psa aplic\u259?rii legii. Cooperarea cu alte \line \up0 \expndtw-2\charscal
ex100 organisme executive, cum ar fi Direc\u355?ia Na\u355?ional\u259? An
ticorup\u355?ie, Direc\u355?ia de Investigare a Infrac\u355?iunilor de \li
ne \up0 \expndtw-2\charscalex100 Criminalitate Organizat\u259? \u351?i Terorism,
Inspectoratul General al Poli\u355?iei Romne, Inspectoratul Teritorial de Munc\u
259? \u351?i \line \up0 \expndtw-2\charscalex100 Casa de Asigur\u259?ri de S\u25

9?n\u259?tate este nevoie s\u259? se intensifice n urm\u259?torii ani. Astfel, sc

himbul de date va deveni din \line \up0 \expndtw-2\charscalex100 ce n ce mai
important, ca rezultat al cre\u351?terii interna\u355?ionaliz\u259?rii \u3
51?i a informatiz\u259?rii.Accesul la resursele \u351?i \line \up0 \expndtw
-2\charscalex100 informa\u355?iile acestora este aproape indispensabil, din cauz
a complexit\u259?\u355?ii crescnde a investiga\u355?iilor. Desigur, trebuie \line
\up0 \expndtw-1\charscalex100 respectat\u259? confiden\u355?ialitatea datelor o
b\u355?inute.Datorit\u259? portofoliului vast, administra\u355?ia fiscal\u259? v
a putea coopera cu \line \up0 \expndtw-1\charscalex100 multe organiza\u355?ii,
inclusiv cu autorit\u259?\u355?ile vamale, Biroul pentru Copyright Muzic
al, Oficiul Roman pentru \line \up0 \expndtw-1\charscalex100 Drepturile de Au
tor, Asocia\u355?ia Romana a B\u259?ncilor sau Oficiul Na\u355?ional pentru Prev
enirea \u351?i Combaterea Sp\u259?l\u259?rii \line \up0 \expndtw0\charscalex105
Banilor.n afara cooper\u259?rii n anumite investiga\u355?ii, de exemplu cu poli\u3
55?ia, sunt necesare \u351?i alte \ul0\nosupersub\cf15\f16\fs22 acorduri de \li
ne \up0 \expndtw-2\charscalex100 cooperare structural\u259?\ul0\nosupersub\cf8\f
9\fs22 , iar cuno\u351?tin\u355?ele, expertiza \u351?i informa\u355?iile de\u355
?inute de administra\u355?ia fiscal\u259? pot fi combinate cu \line \up0 \expndt
w-2\charscalex100 cele ale altor institu\u355?ii de investiga\u355?ii concurnd la
combaterea fraudelor. Administra\u355?ia va trebui c\u259? colaboreze cu \line
\up0 \expndtw-2\charscalex100 alte institu\u355?ii n lupta mpotriva criminali
t\u259?\u355?ii organizate. Aceasta include, de exemplu \ul0\nosupersub\cf1
5\f16\fs22 frauda n domeniul \line \up0 \expndtw-3\charscalex100 ramburs\u259?
rilor de TVA. \par\pard\ql \li1800\sb1\sl-198\slmult0 \up0 \expndtw0\charscalex1
00 \ul0\nosupersub\cf8\f9\fs22 Frauda nu este ngr\u259?dit\u259? doar la nivel na
\u355?ional. Serviciile de control fiscal vor trebui s\u259? analizeze dincolo d
e \par\pard\qj \li1440\ri341\sb15\sl-255\slmult0 \up0 \expndtw-2\charscalex100 f
rontiere \u351?i s\u259? coopereze la nivel interna\u355?ional. Integrarea n Uniu
nea European\u259? creeaz\u259? noi oportunit\u259?\u355?i de fraud\u259? \up0 \
expndtw0\charscalex104 iar cooperarea interna\u355?ional\u259? are o importan\u3
55?\u259? din ce n ce mai mare.Cooperarea interna\u355?ional\u259? trebuie s\u259
? se \up0 \expndtw-1\charscalex100 realizeze sub forma unei asisten\u355?e
reciproce, adic\u259? un schimb de informa\u355?ii pe baza tratatelor. n
timpul \up0 \expndtw0\charscalex100 investiga\u355?iilor, administra\u355?ia f
iscal\u259? poate avea nevoie de anumite dosare din str\u259?in\u259?tate sau m\
u259?rturiile f\u259?cute n \up0 \expndtw0\charscalex100 afara grani\u355?elor \u
355?\u259?rii. La rndul lor autorit\u259?\u355?ile romne vor primi cereri sau vizi
te din alte \u355?\u259?ri. \par\pard\qj \li1440\ri346\sb0\sl-252\slmult0\fi360
\up0 \expndtw-4\charscalex100 Administra\u355?ia fiscal\u259? \u351?i n mod impli
cit controlul fiscal reprezint\u259? o institu\u355?ie care utilizeaz\u259? info
rma\u355?iile n mod \up0 \expndtw0\charscalex103 intensiv. Informa\u355?ia este
elementul de baz\u259?, substan\u355?a auxiliar\u259? \u351?i produsul administr
a\u355?iei fiscale. Procesarea \up0 \expndtw-3\charscalex100 informa\u355?iei a
fost ntotdeauna un proces complex de munc\u259?. F\u259?r\u259? un sprijin major
de tehnologie a informa\u355?iei, nu se \up0 \expndtw0\charscalex102 poate face
fa\u355?\u259? afluxului foarte mare de informa\u355?ie. Este nevoie s\u259? se
dezvolte procesul de emitere a deciziilor \up0 \expndtw-3\charscalex100 fiscale
ca un proces automatizat pe scar\u259? larg\u259?. Sistemele de selec\u355?ie tr
ebuie s\u259? se asigure c\u259? multe declara\u355?ii fiscale \up0 \expndtw-3\c
harscalex100 vor fi rezolvate de calculator, cu sau f\u259?r\u259? o corec\u355?
ie realizat\u259? de acesta.
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{\sp{\sn pVerticies}{\sv 8;4;(0,252);(10319,252);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772

15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv

1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop2957\shpright11730\shpbottom3211\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz135\shplid6
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 254}}
{\sp{\sn pVerticies}{\sv 8;4;(0,254);(10319,254);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
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{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
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}}
{\shp {\*\shpinst\shpleft1411\shptop3211\shpright11730\shpbottom3463\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz173\shplid7
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\sp{\sn pVerticies}{\sv 8;4;(0,252);(10319,252);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
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{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
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}}
{\shp {\*\shpinst\shpleft1411\shptop3463\shpright11730\shpbottom3718\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz207\shplid8
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\sp{\sn pVerticies}{\sv 8;4;(0,255);(10319,255);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
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{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
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}}
{\shp {\*\shpinst\shpleft1411\shptop3718\shpright11730\shpbottom3969\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz232\shplid9
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\sp{\sn pVerticies}{\sv 8;4;(0,251);(10319,251);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
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{\shp {\*\shpinst\shpleft1411\shptop3969\shpright11730\shpbottom4221\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz257\shplid10
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\sp{\sn pVerticies}{\sv 8;4;(0,252);(10319,252);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
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{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772

15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv

1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop4221\shpright11730\shpbottom4476\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz282\shplid11
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\sp{\sn pVerticies}{\sv 8;4;(0,255);(10319,255);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
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{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
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}}
{\shp {\*\shpinst\shpleft1411\shptop4476\shpright11730\shpbottom4728\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz325\shplid12
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\sp{\sn pVerticies}{\sv 8;4;(0,252);(10319,252);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
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{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
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{\shp {\*\shpinst\shpleft1411\shptop4728\shpright11730\shpbottom4983\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz356\shplid13
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\sp{\sn pVerticies}{\sv 8;4;(0,255);(10319,255);(10319,0);(0,0)}}
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{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
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}}
{\shp {\*\shpinst\shpleft1411\shptop4983\shpright11730\shpbottom5235\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz367\shplid14
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\sp{\sn pVerticies}{\sv 8;4;(0,252);(10319,252);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
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{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
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}}
{\shp {\*\shpinst\shpleft1411\shptop5235\shpright11730\shpbottom5489\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz398\shplid15
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\sp{\sn pVerticies}{\sv 8;4;(0,254);(10319,254);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
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{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772

15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv

1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop5489\shpright11730\shpbottom5741\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz415\shplid16
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\sp{\sn pVerticies}{\sv 8;4;(0,252);(10319,252);(10319,0);(0,0)}}
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{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
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{\shp {\*\shpinst\shpleft1411\shptop5741\shpright11730\shpbottom5993\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz425\shplid17
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\sp{\sn pVerticies}{\sv 8;4;(0,252);(10319,252);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
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{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
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{\shp {\*\shpinst\shpleft1411\shptop5993\shpright11730\shpbottom6248\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz443\shplid18
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\sp{\sn pVerticies}{\sv 8;4;(0,255);(10319,255);(10319,0);(0,0)}}
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{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
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{\shp {\*\shpinst\shpleft1411\shptop6248\shpright11730\shpbottom6500\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz467\shplid19
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\sp{\sn pVerticies}{\sv 8;4;(0,252);(10319,252);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
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{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
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{\shp {\*\shpinst\shpleft1411\shptop6500\shpright11730\shpbottom6754\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz491\shplid20
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\sp{\sn pVerticies}{\sv 8;4;(0,254);(10319,254);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
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{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772

15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv

1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop6754\shpright11730\shpbottom7006\shpfhdr0\sh
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\sp{\sn pVerticies}{\sv 8;4;(0,252);(10319,252);(10319,0);(0,0)}}
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{\shp {\*\shpinst\shpleft1411\shptop7006\shpright11730\shpbottom7258\shpfhdr0\sh
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\sp{\sn pVerticies}{\sv 8;4;(0,252);(10319,252);(10319,0);(0,0)}}
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{\shp {\*\shpinst\shpleft1411\shptop7258\shpright11730\shpbottom7513\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz543\shplid23
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\sp{\sn pVerticies}{\sv 8;4;(0,255);(10319,255);(10319,0);(0,0)}}
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{\shp {\*\shpinst\shpleft1411\shptop7513\shpright11730\shpbottom7765\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz554\shplid24
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\sp{\sn pVerticies}{\sv 8;4;(0,252);(10319,252);(10319,0);(0,0)}}
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{\shp {\*\shpinst\shpleft1411\shptop7765\shpright11730\shpbottom8019\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz571\shplid25
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\sp{\sn pVerticies}{\sv 8;4;(0,254);(10319,254);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
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{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772

15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv

1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop8019\shpright11730\shpbottom8271\shpfhdr0\sh
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\sp{\sn pVerticies}{\sv 8;4;(0,252);(10319,252);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
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{\shp {\*\shpinst\shpleft1411\shptop8271\shpright11730\shpbottom8523\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz592\shplid27
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\sp{\sn pVerticies}{\sv 8;4;(0,252);(10319,252);(10319,0);(0,0)}}
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{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
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{\shp {\*\shpinst\shpleft1411\shptop8523\shpright11730\shpbottom8778\shpfhdr0\sh
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\sp{\sn pVerticies}{\sv 8;4;(0,255);(10319,255);(10319,0);(0,0)}}
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{\shp {\*\shpinst\shpleft1411\shptop8778\shpright11730\shpbottom9030\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz618\shplid29
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\shp {\*\shpinst\shpleft1411\shptop9030\shpright11730\shpbottom9284\shpfhdr0\sh
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\sp{\sn pVerticies}{\sv 8;4;(0,254);(10319,254);(10319,0);(0,0)}}
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{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772

15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv

1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
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{\shp {\*\shpinst\shpleft1411\shptop9284\shpright11730\shpbottom9536\shpfhdr0\sh
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{\shp {\*\shpinst\shpleft1411\shptop13837\shpright11730\shpbottom14089\shpfhdr0\
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}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g38}{\bkmkend Pg38}\par\pard\qj \li1440\sb0\sl-240\slmult0 \par\pard\qj\li1440\s
b0\sl-240\slmult0 \par\pard\qj\li1440\sb0\sl-240\slmult0 \par\pard\qj\li1440\sb0
\sl-240\slmult0 \par\pard\qj\li1440\sb0\sl-240\slmult0 \par\pard\qj\li1440\ri337
\sb22\sl-240\slmult0\fi415 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf15\f1
6\fs22 Consider\u259?m c\u259? pentru prevenirea \u351?i combaterea eficient\u25
9? a evaziunii \u351?i fraudei fiscale este foarte important \up0 \expndtw-3\ch
arscalex100 managementul de nalt\u259? calitate aplicat n cadrul administra\u355?i
ei fiscale. \par\pard\qj \li1440\ri351\sb11\sl-252\slmult0\fi360 \up0 \expndtw-2
\charscalex100 \ul0\nosupersub\cf8\f9\fs22 Personalul managerial trebuie s\u259?

fie capabil s\u259? fac\u259? fa\u355?\u259? diversit\u259?\u355?ii \u351?i s\u

259? con\u351?tientizeze importan\u355?a cre\u259?rii unor \up0 \expndtw-3\chars
calex100 leg\u259?turi \u351?i a motiv\u259?rii personalului. \ul0\nosupersub\cf
15\f16\fs22 Cerin\u355?ele n schimbare impuse personalului cum sunt atitudinea pr
ofesional\u259? \up0 \expndtw-3\charscalex100 \u351?i abilitatea de a opera inde
pendent sunt reflectate n stilul de management solicitat.\ul0\nosupersub\cf8\f9\f
s22 Sarcina managementului va \up0 \expndtw0\charscalex105 trebui s\u259? se mu
te c\u259?tre controlul procesului, furniznd cadrul de ac\u355?iune \u351?i perso
nalul de instruire. Oricum, \up0 \expndtw0\charscalex100 managerul r\u259?mne n mo
d evident responsabil pentru procesele primare, n termen ai progresului \u351?i r
ezultatelor \up0 \expndtw-4\charscalex100 concrete. n perioada urm\u259?toare, \u
l0\nosupersub\cf15\f16\fs22 aten\u355?ia va trebui s\u259? fie acordat\u259? mod
ific\u259?rii profilului personalului de conducere \up0 \expndtw-2\charscalex100
al administra\u355?iei fiscale n rela\u355?ia acestuia cu autonomia, managementu
l orientat c\u259?tre rezultate \u351?i conceptului \up0 \expndtw-3\charscalex10
0 managementului integrat.\ul0\nosupersub\cf8\f9\fs22 Fiecare membru al ec
hipei va avea controlul asupra cuno\u351?tin\u355?elor, atribu\u355?iilor
de \up0 \expndtw-4\charscalex100 comunica\u355?ie \u351?i va fi responsabil cu
cooperarea. \par\pard\qj \li1440\ri339\sb18\sl-240\slmult0\fi360 \up0 \expndtw-2
\charscalex100 Un alt subiect care trebuie abordat este m\u259?sura n care trebui
e preferat\u259? sanc\u355?ionarea penal\u259? a fraudei fiscale n \up0 \expndtw2\charscalex100 detrimentul celei administrative, din dorin\u355?a de a induce o
mai mare disciplin\u259? fiscal\u259? prin pedepse aspre. \par\pard\qj \li1440\
ri366\sb4\sl-260\slmult0\fi360 \up0 \expndtw0\charscalex100 \ul0\nosupersub\cf15
\f16\fs22 Exprim\u259?m opinia c\u259? sanc\u355?iunea administrativ\u259? este
de preferat celei penale, pentru c\u259? prezint\u259? cel pu\u355?in \up0 \expn
dtw0\charscalex100 dou\u259? avantaje: \par\pard\qj \li1440\ri370\sb0\sl-260\slm
ult0\fi360 \up0 \expndtw-1\charscalex100 \ul0\nosupersub\cf20\f21\fs22 \u-3880?\
ul0\nosupersub\cf21\f22\fs22 \ul0\nosupersub\cf9\f10\fs22 Este mai operativ\u2
59? dect un proces penal, care implic\u259? parcurgerea unor proceduri obligatori
i, de lung\u259? \up0 \expndtw-2\charscalex100 durat\u259?: \par\pard\ql \li1800
\sb1\sl-235\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf20\f21\fs22
\u-3880?\ul0\nosupersub\cf21\f22\fs22 \ul0\nosupersub\cf9\f10\fs22 Sanc\u355?i
unile administrative prezint\u259? avantajul c\u259? au un impact favorabil asup
ra ncas\u259?rilor bugetare. \par\pard\qj \li1440\ri346\sb0\sl-255\slmult0\fi360
\up0 \expndtw-1\charscalex100 \ul0\nosupersub\cf8\f9\fs22 n acest sens, putem exe
mplifica prevederile art. 11 din Legea 241/2005 care se refer\u259? la obligativ
itatea lu\u259?rii \up0 \expndtw-2\charscalex100 m\u259?surilor asiguratorii n ca
zul s\u259?vr\u351?irii unei fapte de evaziune fiscal\u259?. n realitate m\u259?su
rile nu pot fi luate dect n \up0 \expndtw-3\charscalex100 faza de urm\u259?rire pe
nal\u259?, respectiv dup\u259? nceperea urm\u259?ririi penale mpotriva f\u259?ptui
torului care dobnde\u351?te calitatea \up0 \expndtw-2\charscalex100 de nvinuit. As
tfel, pe parcursul derul\u259?rii actelor premerg\u259?toare, persoana cercetat\
u259? poate nstr\u259?ina cu succes toate \up0 \expndtw-3\charscalex100 bunurile
mobile \u351?i imobile aflate n patrimoniul s\u259?u. \par\pard\qj \li1440\ri327\
sb0\sl-260\slmult0\fi360 \up0 \expndtw-3\charscalex100 Prin urmare, pe lng\u259?
efectul pe care l induce cre\u351?terea disciplinei fiscale n ambele tipuri de san
c\u355?iuni - penale \up0 \expndtw-2\charscalex100 \u351?i administrative, exist
\u259? \u351?i efectul direct al acestora din urm\u259? din perspectiva sumelor
atrase suplimentar la buget \u351?i a \up0 \expndtw-3\charscalex100 valorii prej
udiciilor ncasate. \par\pard\ql \li1800\sb216\sl-253\slmult0 \up0 \expndtw-2\char
scalex100 \ul0\nosupersub\cf7\f8\fs22 2.3. Combaterea fraudelor fiscale privind
T.V.A la tranzac\u355?iile intracomunitare cu m\u259?rfuri \par\pard\qj \li1440\
ri330\sb247\sl-253\slmult0\fi360 \up0 \expndtw0\charscalex100 \ul0\nosupersub\cf
8\f9\fs22 n condi\u355?iile actuale cnd asist\u259?m la o globalizare a criminalit
\u259?\u355?ii organizate pe toate planurile, o acutizare a \line \up0 \expndtw2\charscalex100 crizei economice, de capital, cnd n Uniunea European\u259? deplasa
rea m\u259?rfurilor \u351?i persoanelor peste grani\u355?ele unui \line \up0 \ex
pndtw-1\charscalex100 stat nu mai constituie o problem\u259?, fiind accesibil\u2
59? \u351?i rapid\u259? pentru toate firmele \u351?i cet\u259?\u355?enii europen

i \u351?i nu numai, \line \up0 \expndtw-3\charscalex100 este firesc ca structuri

le de crim\u259? organizat\u259? s\u259? prolifereze c\u259?utnd s\u259? dezvolte
noi strategii de organizare \u351?i ac\u355?iune \line \up0 \expndtw0\charscale
x100 n scopul ob\u355?inerii de profituri netaxabile.\ul0\nosupersub\cf15\f16\fs2
2 Consider\u259?m c\u259? pentru prevenirea \u351?i combaterea eficient\u259? a
fraudei \line \up0 \expndtw0\charscalex100 fiscale cu TVA, a evazuiunii fiscale,
este foarte important managementul de nalt\u259? calitate aplicat n cadrul \line
\up0 \expndtw0\charscalex100 investigarii unor astfel de fraude, att de autorit\u
259?\u355?ile fiscale ct \u351?i de c\u259?tre poli\u355?ia judiciar\u259? \u351?
i parchet. \par\pard\qj \li1440\ri365\sb7\sl-254\slmult0\fi360 \up0 \expndtw-2\c
harscalex100 \ul0\nosupersub\cf8\f9\fs22 Din cazuistica fraudelor cu TVA, instru
mentate la nivelul \u355?\u259?rii noastre de institu\u355?iile cu atribu\u355?i
uni n domeniu, \line \up0 \expndtw0\charscalex102 privind verificarea, investig
area si cercetarea acestui gen de fapte, n domeniul achizi\u355?iilor s
i livr\u259?rilor \line \up0 \expndtw0\charscalex102 intracomunitare de m\u259?
rfuri, a rezultat faptul c\u259? aceste institu\u355?ii n loc s\u259? g\u259?seas
c\u259? cele mai eficiente metode de \line \up0 \expndtw-2\charscalex100 preveni
re si combatere a unor astfel de fraude, acestea \u351?i disput\u259? permanent
competenta exclusiva de cercetare a \line \up0 \expndtw0\charscalex106 unor ast
fel de fapte, ceea ce duce la pierdere de timp, ngreunarea verific\u259?rilor \u3
51?i cercet\u259?rilor, posibilitatea \line \up0 \expndtw-1\charscalex100 f\u259
?ptuitorilor de a ascunde bunurile \u351?i banii. Apreciem c\u259? cercetarea cr
iminalistic\u259? a domeniului supus cercet\u259?rii a \line \up0 \expndtw-4\cha
rscalex100 avut n vedere prezentarea metodelor \u351?i mijloacelor criminalistice
utilizate n activitatea de investigare si cercetare a \line \up0 \expndtw-4\char
scalex100 fraudelor cu TVA, n domeniul achizi\u355?iilor si livr\u259?rilor intra
comunitare de m\u259?rfuri, \up0 \expndtw-4\charscalex100 (schimbul de informa\u
355?ii prin \par\pard\ql \li1440\sb1\sl-237\slmult0 \up0 \expndtw-3\charscalex10
0 VIES, cooperarea poli\u355?ieneasca, cooperarea judiciara, etc.). \par\pard\qj
\li1440\ri358\sb13\sl-250\slmult0\fi360 \up0 \expndtw0\charscalex100 \ul0\nosup
ersub\cf15\f16\fs22 Consider\u259?m \ul0\nosupersub\cf8\f9\fs22 c\u259? este nec
esar\u259? analiza \u351?i cunoa\u351?terea aprofundat\u259? a combaterii evaziu
nii fiscale in domeniul \line \up0 \expndtw-1\charscalex100 achizi\u355?iilor si
livr\u259?rilor intracomunitare de m\u259?rfuri, pentru a se preveni producerea
unor astfel de fraude in viitor, \line \up0 \expndtw-4\charscalex100 organele a
bilitate in prevenirea, investigarea si cercetarea unor astfel de fraude trebuin
d s\u259? \u351?i conjuge eforturile att \line \up0 \expndtw0\charscalex100 la niv
el na\u355?ional ct si la nivel comunitar pentru ob\u355?inerea unor rezultate ca
t mai bune \u351?i tragerea la r\u259?spundere a \line \up0 \expndtw-1\charscale
x100 celor vinova\u355?i.
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1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g39}{\bkmkend Pg39}\par\pard\qj \li1440\sb0\sl-240\slmult0 \par\pard\qj\li1440\s
b0\sl-240\slmult0 \par\pard\qj\li1440\sb0\sl-240\slmult0 \par\pard\qj\li1440\sb0
\sl-240\slmult0 \par\pard\qj\li1440\sb0\sl-240\slmult0 \par\pard\qj\li1440\ri360
\sb22\sl-240\slmult0\fi360 \up0 \expndtw0\charscalex103 \ul0\nosupersub\cf15\f16
\fs22 De asemenea se impun modificarea actelor normative care reglementeaz\u259?
activitate financiar\u259? pentru \up0 \expndtw-3\charscalex100 instituirea urm
\u259?toarelor principii: \par\pard\li1440\sb15\sl-253\slmult0\fi360\tx2160 \up0
\expndtw-2\charscalex100 \ul0\nosupersub\cf8\f9\fs22 -\tab \up0 \expndtw-1\char

scalex100 introducerea uni nou principiu privind r\u259?spunderea solidar\

u259? pentru plata TVA-ului ntre furnizori \u351?i\par\pard\li1440\sb0\sl-2
52\slmult0\fi0 \up0 \expndtw-2\charscalex100 cump\u259?r\u259?tori n comer\u355?u
l intracomunitar;\par\pard\ql \li1440\ri336\sb0\sl-250\slmult0\fi360\tx2160\tx18
00 \up0 \expndtw-3\charscalex100 -\tab \up0 \expndtw0\charscalex100 introducerea
posibilit\u259?\u355?ii dispunerii de c\u259?tre un stat membru a unor m\u259?s
uri de sanc\u355?ionare a operatorilor \line\up0 \expndtw-2\charscalex100 dintrun stat comunitare care s\u259?vr\u351?esc fraude pe teritoriul statului care sol
icit\u259? dispunerea m\u259?surii; \line \tab \up0 \expndtw-2\charscalex100 - i
ntroducerea de standarde minimale comune pentru emiterea sau retragerea codurilo
r de TVA. \par\pard\qj \li1440\ri345\sb1\sl-253\slmult0\fi360 \up0 \expndtw-2\ch
arscalex100 \ul0\nosupersub\cf15\f16\fs22 Consider\u259?m c\u259? ac\u355?iunea
de prevenire nu este suficient\u259? pentru eradicarea fraudei \u351?i evaziunii
fiscale cu TVA \up0 \expndtw0\charscalex103 cu ocazia achizi\u355?iilor intraco
munitare de m\u259?rfuri, ns\u259? apreciem c\u259? constituie o condi\u355?ie n
ecesar\u259? pentru \up0 \expndtw-2\charscalex100 ameliorarea n mod semnificativ
a acesteia. Propunem astfel o serie de m\u259?suri preventive pe care le recoman
d\u259?m \up0 \expndtw-3\charscalex100 a fi luate, astfel: \par\pard\qj \li1440\
ri357\sb18\sl-240\slmult0\fi360 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf
8\f9\fs22 a) Controlul accesului la Registrul Operatorilor Intracomunitari pentr
u mpiedicarea accesului persoanelor care \up0 \expndtw-4\charscalex100 ar putea c
omite fraude, care presupune n special: \par\pard\li1440\sb18\sl-253\slmult0\fi36
0\tx2160 \up0 \expndtw-1\charscalex100 -\tab \up0 \expndtw0\charscalex100 modifi
carea legisla\u355?iei n vigoare care prevede accesul automat la ROI a tuturor pe
rsoanelor care se declar\u259?\par\pard\li1440\sb1\sl-253\slmult0\fi0 \up0 \expn
dtw0\charscalex100 pl\u259?titoare de TVA, n sensul introducerii accesului la ROI
numai pe baz\u259? de solicitare \u351?i numai n urma unui control\par\pard\li14
40\sb0\sl-252\slmult0\fi0 \up0 \expndtw-1\charscalex100 formal al documentelor;\
par\pard\li1440\sb2\sl-253\slmult0\fi360\tx2160 \up0 \expndtw-1\charscalex100 -\
tab \up0 \expndtw-1\charscalex100 revizuirea periodic\u259? a condi\u355?iilor d
e acces la ROI;\par\pard\li1440\sb0\sl-252\slmult0\fi360\tx2160 \up0 \expndtw-1\
charscalex100 -\tab \up0 \expndtw0\charscalex100 includerea ntr-o Baz\u259? de da
te cu informa\u355?ii privind persoanele care au comis fraude, a informa\u355?ii
lor de\par\pard\li1440\sb1\sl-252\slmult0\fi0 \up0 \expndtw0\charscalex100 inter
es privind acei contribuabili c\u259?rora li s-a refuzat accesul (asocia\u355?i,
administratori, reprezentan\u355?i, domicilii etc.);\par\pard\li1440\sb3\sl-253
\slmult0\fi360\tx2160 \up0 \expndtw-1\charscalex100 -\tab \up0 \expndtw-1\charsc
alex100 \u351?tergerea periodic\u259? din ROI a contribuabililor inactivi;\par\p
ard\li1440\sb0\sl-252\slmult0\fi360\tx2160 \up0 \expndtw-1\charscalex100 -\tab \
up0 \expndtw0\charscalex100 luarea m\u259?surii de suspendare a codurilor de nreg
istrare n ROI apar\u355?innd persoanelor suspecte a fi\par\pard\li1440\sb2\sl-253\
slmult0\fi0 \up0 \expndtw0\charscalex100 implicate n fraud\u259? \u351?i aflate n
investigare, pn\u259? la data solu\u355?ion\u259?rii definitive a cazului, urma
t\u259? de ncetarea\par\pard\li1440\sb0\sl-252\slmult0\fi0 \up0 \expndtw-1\charsc
alex100 suspendarii sau de \u351?tergerea din ROI;\par\pard\li1440\sb1\sl-252\sl
mult0\fi360\tx2160 \up0 \expndtw-1\charscalex100 -\tab \up0 \expndtw0\charscalex
100 alocarea unei limite de timp nregistr\u259?rii n ROI (prin alocarea unor codur
i TVA temporare);\par\pard\li1440\sb3\sl-253\slmult0\fi360\tx2160 \up0 \expndtw1\charscalex100 -\tab \up0 \expndtw0\charscalex100 efectuarea de verific\u259?ri
la contribuabil nainte de nregistrare sau invitarea acestora la administra\u355?i
e;\par\pard\qj \li1440\ri337\sb0\sl-253\slmult0\fi360 \up0 \expndtw0\charscalex1
00 b) Controlul contribuabililor cu risc care acced la Registrul Operatorilor In
tracomunitari, prin planificarea \u351?i \up0 \expndtw0\charscalex102 efectuarea
unor controale dup\u259? accesul la ROI, alese aleatoriu de calculator, urmare
unor analize de risc, prin \up0 \expndtw0\charscalex100 prezentarea la loca\u355
?iile contribuabilului, f\u259?r\u259? o comunicare preliminar\u259?, control ca
re are ca obiectiv verificarea \up0 \expndtw0\charscalex100 realit\u259?\u355?ii
activit\u259?\u355?ii acestora \u351?i propunerea
elimin\u259?rii, dac\
u259? este cazul, din ROI n urma constat\u259?rii unor \up0 \expndtw-2\ch
arscalex100 neconcordan\u355?e. Astfel selectarea pentru control se va realiza p

e baza unor criterii clar stabilite, asupra unui procent \up0 \expndtw0\charscal
ex100 determinat de contribuabili, prin stabilirea unui punctaj de risc fiec\u25
9?reia dintre condi\u355?iile de acces la ROI, astfel \up0 \expndtw0\charscalex1
00 nct to\u355?i cei care dep\u259?\u351?esc un anumit punctaj s\u259? intre n aces
t program de control. \par\pard\qj \li1440\ri359\sb0\sl-253\slmult0\fi360 \up0 \
expndtw-2\charscalex100 c) depistarea \u351?i verificarea operatorilor care figu
reaz\u259? \ul0\nosupersub\cf9\f10\fs22 n a\u351?teptare\ul0\nosupersub\cf8\f9\fs
22 , respectiv acele firme nregistrate care dup\u259? \up0 \expndtw0\charscalex10
2 ob\u355?inerea codului de TVA \u351?i nregistrare n ROI, figureaz\u259? f\u259?r
\u259? activitate sau cu activitate minim\u259?, a\u351?teapt\u259? s\u259? \up0
\expndtw-2\charscalex100 participe la fraud\u259? fiscal\u259?; contribuabili ntl
ni\u355?i frecvent sub forma \ul0\nosupersub\cf9\f10\fs22 firmelor fantom\u259?.
\ul0\nosupersub\cf8\f9\fs22 Astfel pot fi avute n vedere \up0 \expndtw-3\charsca
lex100 aspecte precum: \par\pard\qj \li1800\ri1608\sb0\sl-260\slmult0 \up0 \expn
dtw-2\charscalex100 - nedepunerea de declara\u355?ii fiscale \u351?i deconturi,
sau depunere f\u259?r\u259? sume, la 2 termene consecutive; \up0 \expndtw-3\char
scalex100 - suspendarea activit\u259?\u355?ii pe durat\u259? limitat\u259?; \par
\pard\qj \li1440\ri342\sb0\sl-260\slmult0\fi360 \up0 \expndtw0\charscalex100 - a
socia\u355?ii/administratorii sunt persoane cunoscute administra\u355?iei fiscal
e cu antecedente de fraud\u259? fiscal\u259? sau \up0 \expndtw0\charscalex100 su
nt cet\u259?\u355?eni de origine arab\u259? care nu au viz\u259? de re\u351?edin
\u355?\u259?, sau aceasta a expirat; \par\pard\qj \li1440\ri347\sb0\sl-260\slmul
t0\fi360 \up0 \expndtw-2\charscalex100 - impunerea unor m\u259?suri de urm\u259?
rire \u351?i inactivare a operatorilor care comit fraude, elaborarea unor strate
gii \u351?i \up0 \expndtw-3\charscalex100 proceduri de verificare specifice fiec
\u259?rui sector de activitate. \par\pard\ql \li1800\sb0\sl-198\slmult0 \up0 \ex
pndtw0\charscalex100 \ul0\nosupersub\cf15\f16\fs22 Este de subliniat punctul de
vedere al FMI, referitor la impozitul TVA, care a apreciat c\u259? mecanismul de
\par\pard\qj \li1440\ri269\sb19\sl-246\slmult0 \up0 \expndtw-3\charscalex100 ra
mbursare a TVA este n mod deosebit vulnerabil la abuzuri n timpul unei crize, ntruct
cre\u351?terea num\u259?rului \up0 \expndtw-3\charscalex100 afacerilor constrnse
de cash poate genera tentatii pentru cereri de rambursare ilicite\u8221?. Au fo
st f\u259?cute aprecieri n \up0 \expndtw0\charscalex102 leg\u259?tur\u259? cu cap
acitatea unei agen\u355?ii fiscale de a preveni cererile frauduloase, care depin
de de o strategie a \up0 \expndtw-4\charscalex100 controlului bine conturat\u259
? \u351?i executat\u259?\ul0\nosupersub\cf8\f9\fs22 . \par\pard\ql \li1800\sb9\s
l-253\slmult0 \up0 \expndtw-4\charscalex100 n acest context consider\u259?m c\u25
9? se impune: \par\pard\li1440\sb12\sl-253\slmult0\fi360\tx2160 \up0 \expndtw-3\
charscalex100 -\tab \up0 \expndtw-2\charscalex100 elaborarea unor criterii de di
feren\u355?iere a celor care solicit\u259? ramburs\u259?ri cu o bun\u259? reputa
\u355?ie de cei cu reputa\u355?ie\par\pard\li1440\sb0\sl-252\slmult0\fi0 \up0 \e
xpndtw-3\charscalex100 slab\u259? sau necunoscut\u259? privind conformarea;
{\shp {\*\shpinst\shpleft1411\shptop12066\shpright11730\shpbottom12321\shpfhdr0\
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}

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{\shp {\*\shpinst\shpleft1411\shptop12825\shpright11730\shpbottom13079\shpfhdr0\
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{\shp {\*\shpinst\shpleft1411\shptop13837\shpright11730\shpbottom14089\shpfhdr0\
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{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g40}{\bkmkend Pg40}\par\pard\li1440\sb0\sl-253\slmult0\par\pard\li1440\sb0\sl-25
3\slmult0\par\pard\li1440\sb0\sl-253\slmult0\par\pard\li1440\sb0\sl-253\slmult0\
par\pard\li1440\sb198\sl-253\slmult0\fi360\tx2160 \up0 \expndtw-3\charscalex100
\ul0\nosupersub\cf8\f9\fs22 -\tab \up0 \expndtw-2\charscalex100 stabilirea unor
proceduri de \ul0\nosupersub\cf9\f10\fs22 utilizare a controalelor naintea rambur
s\u259?rii pentru cererile de rambursare de\par\pard\li1440\sb0\sl-252\slmult0\f
i0 \up0 \expndtw-2\charscalex100 mare risc \u351?i a controalelor post rambursar
e pentru cererile cu un risc mai sc\u259?zut\ul0\nosupersub\cf8\f9\fs22 ;\par\pa
rd\li1440\sb2\sl-253\slmult0\fi360\tx2160 \up0 \expndtw-3\charscalex100 -\tab \u
p0 \expndtw-2\charscalex100 aplicarea criteriilor analitice pentru a determina o
probabil\u259? extindere a riscului de venit asociate cu fiecare\par\pard\li144
0\sb0\sl-252\slmult0\fi0 \up0 \expndtw-3\charscalex100 cerere de rambursare;\par
\pard\li1440\sb3\sl-253\slmult0\fi360\tx2160 \up0 \expndtw-3\charscalex100 -\tab
\up0 \expndtw-2\charscalex100 concentrarea scopului unui control al ramburs\u25
9?rii pe problemele materiale ale cererii de rambursare;\par\pard\li1440\sb0\sl252\slmult0\fi360\tx2215 \up0 \expndtw-3\charscalex100 -\tab \up0 \expndtw-2\cha
rscalex100 implementarea metodei de control indirect, n vederea reconstituirii ve
niturilor sau cheltuielilor, n situa\u355?iile\par\pard\qj \li1440\ri351\sb0\sl-2
60\slmult0 \up0 \expndtw0\charscalex102 n care eviden\u355?ele financiar- contabi
le lipsesc sau cnd acestea ori declara\u355?iile contribuabilului, sunt incorecte
, \up0 \expndtw0\charscalex102 incomplete sau nu sunt puse la dispozi\u355?ia or
ganelor de inspec\u355?ie. \par\pard\qj \li1440\ri326\sb0\sl-252\slmult0\fi360 \
up0 \expndtw-1\charscalex100 \ul0\nosupersub\cf15\f16\fs22 Totodat\u259? nu treb
uie uitat\u259? propunerea de instituire a obliga\u355?iei notific\u259?rii la o
rganele fiscale a inten\u355?iei de \up0 \expndtw-3\charscalex100 cesionare cu 4
5 de zile nainte de producerea acesteia, n scopul select\u259?rii pentru control a
contribuabililor care \line \up0 \expndtw-3\charscalex100 prezint\u259? risc pe
ntru fisc.\ul0\nosupersub\cf8\f9\fs22 Consider\u259?m c\u259? pentru prevenirea
si combaterea fenomenelor de fraud\u259? fiscal\u259? cu conota\u355?ie \up0 \ex
pndtw-2\charscalex100 infrac\u355?ional\u259?, se impune nu numai revizuirea, a
naliza, evaluarea si conceperea unui cadru normativ coerent, raportat \line \up0
\expndtw-3\charscalex100 la legisla\u355?ia europeana dar concomitent presupune
si con\u351?tientizarea laturii sanc\u355?ionatorii prin recurgerea la m\u259
?suri \up0 \expndtw-2\charscalex100 coercitive sau de natura punitiv\u259?, pot
en\u355?iale \u351?i probabile s\u259? produc\u259? efectele scontate asupra ans
amblului constitutiv \line \up0 \expndtw-2\charscalex100 al economiei subteran
e.Din aceasta perspectiva este imperios necesar minimizarea timpului int
re momentul \line \up0 \expndtw-1\charscalex100 constat\u259?rii actului de
frauda fiscala si demararea ac\u355?iunii de cercetare penala prealabil\
u259?, avnd in vedere \line \up0 \expndtw0\charscalex100 posibilitatea alter\
u259?rii, pierderii sau distrugerii probelor infrac\u355?iunii, precum si
a imposibilit\u259?\u355?ii recuper\u259?rii \line \up0 \expndtw0\charscalex

103 prejudiciului produs bugetului de stat \u351?i responsabilizarea persoanelor

vinovate. In acest sens, consideram ca \line \up0 \expndtw-3\charscalex100 opti
mul opera\u355?ional s-ar realiza prin apropierea rela\u355?ional\u259? a func\u
355?iei de constatare \u351?i stabilire a prejudiciului (Garda \line \up0 \expnd
tw0\charscalex102 Financiara, Vama si Inspec\u355?ia Fiscala) de func\u355?ia de
investiga\u355?ie sau cercetare penala prealabila (Politie si/sau \up0 \expndtw
-2\charscalex100 parchet), procedndu-se in acela\u351?i timp si de ndat\u259? la i
nvestiga\u355?ii si verific\u259?rii conform competentelor astfel nct sa \line \up
0 \expndtw0\charscalex100 fie posibila recuperarea prejudiciilor, identificarea
persoanelor responsabile, stabilirea gradului de participare la \up0 \expndtw-2\
charscalex100 infrac\u355?iune si sanc\u355?ionarea acestora..Consider\u259?m
c\u259? numai printr-un efort sus\u355?inut al tuturor autorit\u259?\u3
55?ilor cu \up0 \expndtw-2\charscalex100 atribu\u355?iuni n aplicarea legii \u35
1?i combaterea fraudei cu TVA n domeniul tranzac\u355?iilor intracomunitare de m\
u259?rfuri se \line \up0 \expndtw-3\charscalex100 pot ob\u355?ine rezultate core
spunz\u259?toare n combaterea acestui fenomen \par\pard\ql \li1800\sb253\sl-253\s
lmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf7\f8\fs22 2.4. Propuneri
de constituire a unei structuri specializate de analiz\u259? a informa\u355?iilo
r n cadrul A.N.A.F. \par\pard\qj \li1440\ri333\sb247\sl-253\slmult0\fi360 \up0 \e
xpndtw-3\charscalex100 \ul0\nosupersub\cf8\f9\fs22 \u8222?Este o gre\u351?eal\u2
59? extrem de r\u259?spndit\u259? aceea de a crede c\u259? pentru bolile financia
re exist\u259? remedii miraculoase pe \line \up0 \expndtw-1\charscalex100 care n
umai anumi\u355?i speciali\u351?ti le cunosc. Nimic mai fals \u351?i mai pericul
os. Farmacopeea financiar\u259? este extrem de \line \up0 \expndtw0\charscalex10
0 redus\u259?: ordine, munc\u259?, sinceritate, cinste \u351?i economie\ul0\supe
r\cf11\f12\fs20 29\ul0\nosupersub\cf8\f9\fs22 \u8221?.Criminalitatea afacerilor
transform\u259? \u351?i afecteaz\u259? toate \line \up0 \expndtw-2\charscalex100
valorile care reprezint\u259? substan\u355?a moralei publice indispensabil\u259
? oric\u259?rei societ\u259?\u355?i, ncrederea oamenilor n valorile \line \up0 \ex
pndtw0\charscalex100 autentice este zdruncinat\u259? de dimensiunea profiturilor
ilicite \u351?i de nepedepsirea celor care au acumulat averi din \line \up0 \ex
pndtw0\charscalex100 activit\u259?\u355?i criminale.Consider\u259?m c\u259? sunt
conving\u259?toare cuvintele rostite de profesorul P. Trude - Chestenet, de la
\line \up0 \expndtw-3\charscalex100 Universitatea Poitiers, la ncheierea unui sem
inar pe tema criminalit\u259?\u355?ii financiare: \u8222?Se poate vorbi de crimi
nalitate \line \up0 \expndtw-1\charscalex100 financiar\u259? ntr-o societate n car
e cultul banilor a devenit o virtute cardinal\u259?? Cum se poate vorbi de crimi
nalitate \line \up0 \expndtw0\charscalex100 financiar\u259? ntr-o societate n care
, n realitate, este considerat criminal cel care r\u259?mne s\u259?rac? Cu ct justi
\u355?ia se \line \up0 \expndtw0\charscalex100 apropie mai mult de Puterea Polit
ic\u259?, cu att se ndep\u259?rteaz\u259? de libertate \u351?i, f\u259?r\u259? ndoi
al\u259? \u351?i de adev\u259?r\u8221?\ul0\super\cf11\f12\fs20 30\ul0\nosupersub
\cf8\f9\fs22 . \par\pard\qj \li1440\ri336\sb0\sl-256\slmult0\fi360 \up0 \expndtw
0\charscalex105 Administratia fiscal\u259? trebuie s\u259? si simplifice procedur
ile si s\u259? aplice principii de eficient\u259? n colectarea \line \up0 \expndt
w0\charscalex100 veniturilor bugetare, s\u259? limiteze posibilitatile de fraud\
u259? fiscal\u259? n segmentul stabilirii obligatiilor si al colectarii \line \up
0 \expndtw-1\charscalex100 acestora, prin consolidarea competentelor si crestere
a vitezei de reactie a organelor sale operative, prin luarea de \line \up0 \expn
dtw0\charscalex102 masuri asiguratorii in faza incipient\u259? a investigatiilor
si directionarea masurilor de recuperare spre persoanele \line \up0 \expndtw0\c
harscalex100 beneficiare ale veniturilor nefiscalizate prin atragerea lor in ras
pundere solidara, urmarindu-se de fapt corelarea \line \up0 \expndtw0\charscalex
100 tratamentului fiscal al administratiei fiscale cu comportamentul fiscal al c
ontribuabilului fata de stat\ul0\super\cf11\f12\fs20 31\ul0\nosupersub\cf8\f9\fs
22 . \par\pard\qj \li1440\ri369\sb0\sl-260\slmult0\fi360 \up0 \expndtw0\charscal
ex103 n anul 2009, n A.N.A.F. a avut loc o reform\u259? ampl\u259? ce a implicat, n
rela\u539?ia cu contribuabilii, o serie de \line \up0 \expndtw-3\charscalex100
modific\u259?ri legislative care s\u259? conduc\u259? nu numai la o mai bun\u259
? colectare a veniturilor bugetare n contextul dificil al \par\pard\ql \li1440\sb

0\sl-207\slmult0 \par\pard\ql\li1440\sb0\sl-207\slmult0 \par\pard\ql\li1440\sb36

\sl-207\slmult0 \up0 \expndtw-2\charscalex100 \ul0\super\cf13\f14\fs19\ul0\super
\cf13\f14\fs18 29\ul0\nosupersub\cf14\f15\fs18 Marcel Marion, \ul0\nosupersub\c
f17\f18\fs18 Criza financiar\u259? din istoria Fran\u355?ei \par\pard\ql \li1440
\sb13\sl-207\slmult0 \up0 \expndtw-3\charscalex100 \ul0\super\cf13\f14\fs18 30\u
l0\nosupersub\cf14\f15\fs18 P. Troude - Chastenet, Cuvnt de ncheiere la volumul \
u8222?\ul0\nosupersub\cf17\f18\fs18 Criminalitatea banilor\ul0\nosupersub\cf14\f
15\fs18 \u8221?, Paris, 2005, pag. 249-250. \par\pard\qj \li1440\ri401\sb0\sl-20
0\slmult0 \up0 \expndtw0\charscalex102 \ul0\super\cf13\f14\fs18 31\ul0\nosupersu
b\cf14\f15\fs18 Legea nr. 324/2009 din 20 octombrie 2009 pentru aprobarea Or
donantei de Urgenta a Guvernului nr. 46 din 13 mai 2009 privind \up0 \expndtw
-3\charscalex100 imbunatatirea procedurilor fiscale si diminuarea evaziunii fisc
ale (Publicata in Monitorul Oficial nr. 713 din 22 octombrie 2009)
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{\shp {\*\shpinst\shpleft1411\shptop2198\shpright11730\shpbottom2453\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz101\shplid3
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 255}}
{\sp{\sn pVerticies}{\sv 8;4;(0,255);(10319,255);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}

}}
{\shp {\*\shpinst\shpleft1411\shptop2453\shpright11730\shpbottom2705\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz119\shplid4
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\sp{\sn pVerticies}{\sv 8;4;(0,252);(10319,252);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
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{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop2705\shpright11730\shpbottom2957\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz152\shplid5
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 252}}
{\sp{\sn pVerticies}{\sv 8;4;(0,252);(10319,252);(10319,0);(0,0)}}
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pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz189\shplid6
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{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
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p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}

}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g41}{\bkmkend Pg41}\par\pard\qj \li1440\sb0\sl-253\slmult0 \par\pard\qj\li1440\s
b0\sl-253\slmult0 \par\pard\qj\li1440\sb0\sl-253\slmult0 \par\pard\qj\li1440\sb0
\sl-253\slmult0 \par\pard\qj\li1440\ri327\sb179\sl-253\slmult0 \up0 \expndtw0\ch
arscalex100 \ul0\nosupersub\cf8\f9\fs22 anului 2009, dar \u351?i la sprijinirea
mediului de afaceri \u351?i combaterea fraudei fiscale\ul0\super\cf11\f12\fs20 3
2\ul0\nosupersub\cf8\f9\fs22 .Prin modificarea Codului de \line \up0 \expndtw0\c
harscalex103 procedura fiscal\u259?, Garda Financiar\u259? a devenit singurul or
gan de control din cadrul M.F.P. care este abilitat s\u259? \line \up0 \expndtw2\charscalex100 execute constat\u259?ri \u351?i alte verific\u259?ri la solicita
rea organelor de urm\u259?rire penal\u259?, iar actele procedurale ntocmite pot \
line \up0 \expndtw0\charscalex102 constitui
mijloace de prob\u259?\ul0\super\
cf11\f12\fs20 33\ul0\nosupersub\cf8\f9\fs22 n cazurile de fraud\u259? fiscal\u25
9? instrumentate de Parchete. Organiza\u355?iile criminale \line \up0 \expndtw-3
\charscalex100 evolueaz\u259? de cele mai multe ori n rela\u355?ie direct\u259? c
u economia. Principala for\u355?\u259? a organiza\u355?iilor criminale, ast\u259
?zi din \line \up0 \expndtw-2\charscalex100 ce n ce mai flexibile, reactive \u351
?i capabile s\u259? se integreze ntr-o economie globalizat\u259?, nu const\u259? n
creativitatea lor \line \up0 \expndtw-2\charscalex100 n sensul propriu al cuvntul
ui, ci n capacitatea pe care o au de a se adapta \u351?i integra n economia legal\
u259?. \par\pard\qj \li1440\ri362\sb8\sl-252\slmult0\fi360 \up0 \expndtw-3\chars
calex100 Rolul conceptului de \u8222?financial intelligence\u8221? n sistemele de
aplicare a legii este unul pivotal. Folosirea efectiv\u259? \line \up0 \expndtw
-1\charscalex100 a acestui concept poate face diferen\u355?a ntre succes \u351?i
insucces pentru un departament. Conceptul de \u8222?intelligence\u8221? \line \u
p0 \expndtw0\charscalex100 poate avea sensul unei serii largi de activit\u259?\u
355?i n cadrul unui departament. Avem n vedere Agen\u355?ia Na\u355?ional\u259? de
\line \up0 \expndtw0\charscalex104 Administrare Fiscal\u259? cu structurile sal
e teritoriale, mai ales n contextul n care informa\u355?ia o putem g\u259?si din \
line \up0 \expndtw-2\charscalex100 abunden\u355?\u259?, adeseori fiind confuz\u2
59? \u351?i contradictorie. Astfel, procesul de \u8222?intelligence\u8221? poate
conduce un departament \line \up0 \expndtw-3\charscalex100 c\u259?tre succes. \
par\pard\qj \li1440\ri363\sb7\sl-254\slmult0\fi360 \up0 \expndtw-1\charscalex100
\ul0\nosupersub\cf15\f16\fs22 Consider\u259?m c\u259? efectiva utilizare a unui
departament de \u8222?financial intelligence\u8221? este crucial\u259? pentru o
rice \line \up0 \expndtw-3\charscalex100 institu\u355?ie cu atribu\u355?ii n comb
aterea fraudelor fiscale. Un departament de \u8222?intelligence\u8221? furnizeaz
\u259? institu\u355?iei din \line \up0 \expndtw0\charscalex102 care face parte i
nforma\u355?iile, cuno\u351?tin\u355?ele \u351?i recomand\u259?rile de care mana
gerii au nevoie pentru a-\u351?i duce la \line \up0 \expndtw0\charscalex103 ndepl
inire sarcinile.\ul0\nosupersub\cf8\f9\fs22 Practic prin asumarea sarcinilor, u
nitatea de \u8222?intelligence\u8221? va participa n mod activ la \line \up0 \ex
pndtw-1\charscalex100 dezvoltarea planurilor strategice pentru a face fa\u355?\u
259? noilor provoc\u259?ri ale institu\u355?iei\ul0\super\cf11\f12\fs20 34\ul0\n
osupersub\cf8\f9\fs22 .\ul0\nosupersub\cf15\f16\fs22 Oportunitatea nfiin\u355?\u2
59?rii unui \line \up0 \expndtw0\charscalex100 astfel de departament se datoreaz
\u259? lipsei actuale de informa\u355?ii de care ar trebui s\u259? dispun\u259?
inspectorii fiscali \line \up0 \expndtw0\charscalex103 nainte de demararea unui c
ontrol operativ \u351?i inopinat. Centralizarea informa\u355?iilor, att a celor o
ferite de \line \up0 \expndtw-3\charscalex100 contribuabili, ct \u351?i a celor o
b\u355?inute de la ter\u355?i, va permite cre\u351?terea eficien\u355?ei activit
\u259?\u355?ii de control fiscal. \ul0\nosupersub\cf8\f9\fs22 Bagajul \line \up0
\expndtw-1\charscalex100 de informa\u355?ii disponibile constituie un atu al ad
ministra\u355?iei fiscale. Timpul alocat controlului fiscal va fi mai mic, \line
\up0 \expndtw-1\charscalex100 crescnd astfel num\u259?rul \u351?i eficien\u355?a
ac\u355?iunilor de control.\ul0\nosupersub\cf15\f16\fs22 Procesul de \u8222?fin
acial intelligence\u8221? este un proces care \line \up0 \expndtw-2\charscalex10
0 include mai multe activit\u259?\u355?i \up0 \expndtw-1\charscalex100 (colec
tarea, evaluarea, cola\u355?ionarea, analiza, diseminarea \u351?i reevalua
rea \par\pard\qj \li1440\ri331\sb0\sl-253\slmult0 \up0 \expndtw0\charscalex100 i

nforma\u355?iilor privind societ\u259?\u355?ile comerciale precum \u351?i asocia

\u355?ii \u351?i administratorii acestora care fac parte din \line \up0 \expndtw
-2\charscalex100 grupuri de crim\u259? organizat\u259? specializate n s\u259?vr\u3
51?irea de fraude fiscale \u351?i sp\u259?larea sumelor de bani provenite din \l
ine \up0 \expndtw-1\charscalex100 acestea).\ul0\nosupersub\cf8\f9\fs22 Astfel, p
rocesul de \u8222?intelligence\u8221? furnizeaz\u259? informa\u355?ii care permi
t institu\u355?iilor responsabile cu aplicarea \line \up0 \expndtw-1\charscalex1
00 legii s\u259? \u351?i stabileasc\u259? un r\u259?spuns pro-activ sustragerilor
de la plata impozitelor \u351?i taxelor datorate bugetului de stat.. \par\pard\
qj \li1440\ri369\sb0\sl-253\slmult0\fi360 \up0 \expndtw0\charscalex102 De asemen
ea, va permite acestor institu\u355?ii s\u259? identifice \u351?i s\u259? n\u355?
eleag\u259? grupurile organizate care desf\u259?\u351?oar\u259? \line \up0 \expn
dtw0\charscalex103 activit\u259?\u355?i prin care se urm\u259?re\u351?te fraudar
ea bugetului de stat din regiunea lor. Odat\u259? identificate aceste grupuri \l
ine \up0 \expndtw-2\charscalex100 organizate, institu\u355?iile de aplicare a le
gii pot ncepe s\u259? evalueze trendurile \u351?i pe ct posibil s\u259? previn\u25
9? desf\u259?\u351?urarea \line \up0 \expndtw-3\charscalex100 altor activit\u259
?\u355?i. Astfel, \up0 \expndtw-2\charscalex100 \u8222?intelligence\u8221? furni
zeaz\u259? informa\u355?iile pe baza c\u259?rora sunt adoptate anumite decizii a
le \par\pard\ql \li1440\sb1\sl-229\slmult0\tx5483 \up0 \expndtw-2\charscalex100
managerilor \u351?i de asemenea procesul de \tab \up0 \expndtw-1\charscalex
100 \u8222?intelligence\u8221? poate ajuta n cazul investiga\u355?iilor, ac
tivit\u259?\u355?ilor de \par\pard\qj \li1440\ri354\sb6\sl-260\slmult0 \up0 \ex
pndtw-4\charscalex100 supraveghere a societ\u259?\u355?ile comerciale \u351?i a
asocia\u355?ilor \u351?i administratorilor acestora care fac parte din grup\u259
?ri de crim\u259? \up0 \expndtw-5\charscalex100 organizat\u259? specializate n s\
u259?vr\u351?irea de fraude fiscale. \par\pard\qj \li1440\ri337\sb0\sl-253\slmult
0\fi360 \up0 \expndtw0\charscalex100 Dezvoltarea rapid\u259? a unor structuri de
criminalitate organizat\u259?, structura ierarhic\u259? a acestora, folosirea u
nor \up0 \expndtw0\charscalex102 metode din ce n ce mai sofisticate de comitere a
infrac\u355?iunilor, existen\u355?a unui \u8222?munte\u8221? de informa\u355?ii
, a impus \up0 \expndtw0\charscalex104 institu\u355?iilor de aplicare a legii s\
u259?-\u351?i adapteze instrumentele noilor provoc\u259?ri. Astfel, marea provo
care pentru \up0 \expndtw0\charscalex103 institu\u355?iile abilitate n combatere
a fenomenului infrac\u355?ional, odat\u259? cu intrarea n noul mileniu n care c
rima \up0 \expndtw-2\charscalex100 organizat\u259?, terorismul, sp\u259?larea ba
nilor \u351?i fraudele fiscale reprezint\u259? unele din cele mai mari amenin\u3
55?\u259?ri, o reprezint\u259? \up0 \expndtw-1\charscalex100 adoptarea unor stra
tegii de ac\u355?iune pentru combaterea acestor fenomene, strategii care nu pot
fi adoptate dect pe \up0 \expndtw-1\charscalex100 baza unor informa\u355?ii perti
nente, acestea fiind reprezentate de \u8222?intelligence\u8221?. \par\pard\qj \l
i1440\ri363\sb0\sl-250\slmult0\fi360 \up0 \expndtw0\charscalex100 \ul0\nosupersu
b\cf15\f16\fs22 Exprim\u259?m opinia c\u259? misiunea general\u259? a concept
ului de \u8222?finacial intelligence\u8221? este aceea de ob\u355?ine \line
\up0 \expndtw-2\charscalex100 informa\u355?ii cu valoare despre societ\u259?
\u355?i comerciale, asocia\u355?i, administratori, persoane \u351?i grupur
i care sunt \line \up0 \expndtw-2\charscalex100 implicate n activit\u259?\u355?
i de fraudare a bugetului de stat dar \u351?i a bugetului UE, s\u259? n\u355?eleg
i cum \u351?i desf\u259?\u351?oar\u259? \par\pard\ql \li1440\sb0\sl-207\slmult0 \
par\pard\ql\li1440\sb135\sl-207\slmult0 \up0 \expndtw-2\charscalex100 \ul0\super
\cf13\f14\fs19\ul0\super\cf13\f14\fs18 32\ul0\nosupersub\cf14\f15\fs18 Raportul
de performanta al ANAF - 2009 \par\pard\ql \li1440\sb1\sl-198\slmult0\tx11172 \u
p0 \expndtw0\charscalex104 \ul0\super\cf13\f14\fs18 33\ul0\nosupersub\cf14\f15\f
s18 Legea nr. 324/2009 din 20 octombrie 2009 pentru aprobarea Ordonantei de Urg
enta a Guvernului nr. 46 din 13 mai 2009 \tab \up0 \expndtw-2\charscalex100 \u82
22?Garda \par\pard\qj \li1440\ri393\sb0\sl-210\slmult0 \up0 \expndtw-3\charscale
x100 Financiara poate, la solicitarea procurorului, sa efectueze constatari cu p
rivire la faptele care constituie incalcari ale dispozitiilor si obligatiilor \u
p0 \expndtw0\charscalex100 a caror respectare o controleaza, intocmind procese-v
erbale, prin care poate evalua prejudiciul cauzat aferent operatiunilor verifica

te, acte \up0 \expndtw-1\charscalex100 procedurale care pot constitui mijloace d

e proba, potrivit legii\u8221? \par\pard\ql \li1440\sb1\sl-189\slmult0 \up0 \exp
ndtw-3\charscalex100 \ul0\super\cf13\f14\fs18 34\ul0\nosupersub\cf14\f15\fs18 W
right, Richard (1998) \ul0\nosupersub\cf17\f18\fs18 Guidelines for the Criminal
Intelligence Function\ul0\nosupersub\cf14\f15\fs18 , Simi Valley Police Departam
ent, September 1998, pag. 9-10
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{\shp {\*\shpinst\shpleft1411\shptop10295\shpright11730\shpbottom10549\shpfhdr0\
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{\shp {\*\shpinst\shpleft1411\shptop10549\shpright11730\shpbottom10801\shpfhdr0\
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{\shp {\*\shpinst\shpleft1411\shptop11560\shpright11730\shpbottom11814\shpfhdr0\
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{\shp {\*\shpinst\shpleft1440\shptop13043\shpright4320\shpbottom13063\shpfhdr0\s
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{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g42}{\bkmkend Pg42}\par\pard\qj \li1440\sb0\sl-250\slmult0 \par\pard\qj\li1440\s
b0\sl-250\slmult0 \par\pard\qj\li1440\sb0\sl-250\slmult0 \par\pard\qj\li1440\sb0
\sl-250\slmult0 \par\pard\qj\li1440\ri354\sb214\sl-250\slmult0 \up0 \expndtw-4\c
harscalex100 \ul0\nosupersub\cf15\f16\fs22 ac\u355?iunile, s\u259? descrii modul
n care ac\u355?ioneaz\u259? \u351?i nu n ultimul rnd, s\u259? prevezi viitoarele a
c\u355?iuni pe care ace\u351?tia le \up0 \expndtw-2\charscalex100 vor desf\u259?
\u351?ura. \ul0\nosupersub\cf8\f9\fs22 De asemenea, pentru a ghida personalul ca
re se ocup\u259? de colectarea informa\u355?iilor privind grupurile \up0 \expndt
w0\charscalex100 care ac\u355?ioneaz\u259? n domeniul fraudelor fiscale, trebuie
ca aceste informa\u355?ii s\u259? fie focalizate pe anumite aspecte de \up0 \exp
ndtw0\charscalex105 interes operativ, astfel nct misiunea celor care cola\u355?ion
eaz\u259? \u351?i analizeaz\u259? datelor ob\u355?inute s\u259? poat\u259? furni
za \up0 \expndtw-3\charscalex100 \u8222?intelligence\u8221? (informa\u355?ii cu
valoare) pentru grupurile \u355?int\u259?\ul0\super\cf11\f12\fs20 35\ul0\nosuper
sub\cf8\f9\fs22 . \par\pard\qj \li1440\ri330\sb8\sl-253\slmult0\fi360 \up0 \expn
dtw0\charscalex100 \ul0\nosupersub\cf15\f16\fs22 Sunt dou\u259? moduri de a folo
si conceptul de \u8222?finacial intelligence\u8221? sau informa\u355?ia cu valoa
re n domeniul \line \up0 \expndtw-2\charscalex100 fraudelor fiscale: tactic sa
u strategic\ul0\super\cf19\f20\fs20 36\ul0\nosupersub\cf15\f16\fs22 . Fiecare
se bazeaz\u259? pe acelea\u351?i informa\u355?ii brute \u351?i n general
se \line \up0 \expndtw-3\charscalex100 completeaz\u259? una pe cealalt\u259?,
ambele fiind la fel de importante n combaterea fraudelor fiscale.\ul0\nosupersub\
cf8\f9\fs22 Cu ct mai mult\u259? \line \up0 \expndtw-3\charscalex100 informa\u35
5?ie tactic\u259? este generat\u259?, cu att mai mult\u259? informa\u355?ie strat
egic\u259? (intelligence strategic) poate fi generat\u259?. De \line \up0 \expnd
tw-1\charscalex100 asemenea informa\u355?ia strategic\u259? prin sarcinile pe ca
re le are de ndeplinit furnizeaz\u259? la rndul ei informa\u355?ie tactic\u259? \l
ine \up0 \expndtw0\charscalex100 (tactical intelligence). Informa\u355?ia tactic
\u259? este folosit\u259? pentru a dezvolta metode de a contracara amenin\u355?\
u259?rile de \line \up0 \expndtw0\charscalex100 fraudare imediate, care nu sufer
\u259? amnare \u351?i este de obicei folosit\u259? pentru anumite infrac\u355?iun
i sau ac\u355?iuni criminale. \par\pard\qj \li1440\ri328\sb0\sl-253\slmult0\fi36
0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf15\f16\fs22 Informa\u355?ia ta
ctic\u259?\ul0\nosupersub\cf8\f9\fs22 este n mod uzual reprezentat\u259? de info
rma\u355?ii factuale colectate de-a lungul unei investiga\u355?ii a \line \up0 \
expndtw-2\charscalex100 unui caz, astfel nct acea informa\u355?ie cu valoare poate
conduce la rezolvarea acestui caz sau poate pur \u351?i simplu s\u259? \line \u
p0 \expndtw-1\charscalex100 consiste dintr-o lung\u259? de asocieri ntre subiec\u
355?ii investiga\u355?i. Acest tip de informa\u355?ie ofer\u259? institu\u355?ii
lor de aplicare a \line \up0 \expndtw0\charscalex100 legii o n\u355?elegere de ba
z\u259? asupra unei anumite activit\u259?\u355?i de fraudare a bugetului de stat
care se desf\u259?\u351?oar\u259? la un \line \up0 \expndtw0\charscalex100 anum
it moment dat.De asemenea putem spune c\u259? \u8222?\ul0\nosupersub\cf7\f8\fs22
tactical intelligence\ul0\nosupersub\cf8\f9\fs22 \u8221? consist\u259? din astf
el de date compilate \u351?i \line \up0 \expndtw0\charscalex103 analizate: nume,
adrese, conturi bancare, autoturisme, mijloace de transport, telefoane utilizat
e, sedii sociale, \line \up0 \expndtw0\charscalex100 sucursale, puncte de lucru,
societ\u259?\u355?i comerciale, asocia\u355?i, administratori, economi\u351?ti
contabili, cenzori, persoane \line \up0 \expndtw-1\charscalex100 identificate, p
ersoane asociate n s\u259?vr\u351?irea unor fraude fiscale. Practic prin informa\u
355?ia cu valoare tactic\u259? se poate \line \up0 \expndtw-2\charscalex100 ofer
i n orice moment inspectorilor fiscali o imagine general\u259? asupra cazului inv
estigat, constituind astfel o resurs\u259? \line \up0 \expndtw0\charscalex100 in
epuizabil\u259? pentru activitatea de investiga\u355?ii. Nu n ultimul rnd, informa

\u355?iile tactice reprezint\u259? temelia pe care \line \up0 \expndtw0\charscal

ex100 anali\u351?tii strategici \u351?i fundamenteaz\u259? analizele strategice.\
u8222?\ul0\nosupersub\cf15\f16\fs22 Strategic intelligence\ul0\nosupersub\cf8\f9
\fs22 \u8221? reprezint\u259? informa\u355?ii strategice \line \up0 \expndtw-3\c
harscalex100 asupra abilit\u259?\u355?ilor, punctelor tari, punctelor slabe prec
um \u351?i asupra viitoarelor activit\u259?\u355?i ale antreprizelor criminale\u
l0\super\cf11\f12\fs20 37\ul0\nosupersub\cf8\f9\fs22 . \line \up0 \expndtw-3\cha
rscalex100 Practic, n baza informa\u355?iilor strategice managerii din administra
\u355?ia fiscal\u259? iau decizii cu privire la bugetele alocate, \line \up0 \ex
pndtw-3\charscalex100 resurse, politicile pe care le aplic\u259? institu\u355?ii
le de aplicare a legii pentru combaterea fraudelor fiscale. \par\pard\qj \li1440
\ri325\sb0\sl-253\slmult0\fi360 \up0 \expndtw0\charscalex103 De asemenea putem s
pune c\u259? cel mai important scop al conceptului de \u8222?\ul0\nosupersub\cf1
5\f16\fs22 criminal intelligence\ul0\nosupersub\cf8\f9\fs22 \u8221?\ul0\nosupers
ub\cf16\f17\fs22 \ul0\nosupersub\cf8\f9\fs22 \u351?i n mod \line \up0 \expndtw-2
\charscalex100 deosebit al informa\u355?iilor strategice este acela de a preveni
fraudele fiscale.Dac\u259? vorbim de analiz\u259? strategic\u259? avem n \line \
up0 \expndtw0\charscalex100 vedere sustragerile de la plata impozitelor \u351?i
taxelor de-a lungul unor perioade mai mari de timp. De asemenea, \line \up0 \exp
ndtw-1\charscalex100 trebuie luat\u259? n considerare o imagine de ansamblu asupr
a impactului pe care grupurile organizate specializate n \line \up0 \expndtw-2\ch
arscalex100 s\u259?vr\u351?irea fraudelor fiscale le au n aria geografic\u259? n ca
re ac\u355?ioneaz\u259?. Putem face analize cu privire la evolu\u355?ia sau \lin
e \up0 \expndtw-1\charscalex100 regresia acestora precum \u351?i a sferelor de i
nfluen\u355?\u259?.Evalu\u259?rile strategice generale sunt folosite pentru iden
tificarea \line \up0 \expndtw-4\charscalex100 membrilor grupurilor \u351?i a act
ivit\u259?\u355?ilor desf\u259?\u351?urate pentru investiga\u355?ii viitoare. Un
a din marile provoc\u259?ri ale secolului \line \up0 \expndtw-1\charscalex100 XX
I este cre\u351?terea num\u259?rului de grupuri organizate specializate n
s\u259?vr\u351?irea fraudelor fiscale precum \u351?i a \line \up0 \expndtw-3
\charscalex100 metodelor \u351?i mijloacelor din ce n ce mai perfec\u355?ionate f
olosite n s\u259?vr\u351?irea infrac\u355?iunilor. mpiedicarea eforturilor \line \u
p0 \expndtw-1\charscalex100 institu\u355?iilor de aplicare a legii de a s
t\u259?pni efectele negative ale activit\u259?\u355?ilor criminale reprezin
t\u259? lipsurile \line \up0 \expndtw-2\charscalex100 informa\u355?iilor concl
udente despre membrii grup\u259?rilor sau despre activitatea acestora.Com
pilarea, organizarea, \line \up0 \expndtw0\charscalex102 analizarea \u351?i sin
tetizarea acestor informa\u355?ii va furniza departamentului de intelligence anu
mite linii directoare \line \up0 \expndtw-2\charscalex100 privind informa\u355?i
ile care trebuie folosite pentru desf\u259?\u351?urarea investiga\u355?iilor, pr
ecum \u351?i a controalelor \u351?i inspec\u355?iilor \line \up0 \expndtw-1\char
scalex100 fiscale.Evaluarea amenin\u355?\u259?rilor cu ajutorul \u8222?intellige
nce-ului strategic\u8221? sau mai bine zis a informa\u355?iilor strategice \line
\up0 \expndtw-2\charscalex100 poate prezice pericolul generat de anumite grupur
i organizate ntr-o anumit\u259? comunitate. Cre\u351?terea anumitor grupuri \line
\up0 \expndtw-2\charscalex100 criminale poate fi comparat\u259? \u351?i evaluat
\u259? prin poten\u355?ialul acestora pentru violen\u355?\u259?, domeniile de ac
tivitate \u351?i zonele \line \up0 \expndtw0\charscalex100 comerciale asupra c\u
259?rora \u351?i desf\u259?\u351?oar\u259? influen\u355?a, caracteristicile de co
mportament ale liderilor, tipul fraudelor \line \up0 \expndtw0\charscalex100 fis
cale n care sunt implica\u355?i, precum \u351?i poten\u355?ialul lor de corupere.
Putem avea \u351?i o matrice\ul0\super\cf11\f12\fs20 38\ul0\nosupersub\cf8\f9\fs
22 pentru a determina \line \up0 \expndtw-1\charscalex100 caracteristicile unui
grup, priorit\u259?\u355?ile criminale prin care compar\u259?m: \par\pard\ql \l
i1440\sb0\sl-207\slmult0 \par\pard\ql\li1440\sb112\sl-207\slmult0 \up0 \expndtw3\charscalex100 \ul0\super\cf13\f14\fs19\ul0\super\cf13\f14\fs18 35\ul0\nosupers
ub\cf14\f15\fs18 Marilyn B. Peterson, \ul0\nosupersub\cf17\f18\fs18 Intelligenc
e 2000\ul0\nosupersub\cf14\f15\fs18 : Revising the Basic Elements, pag. 7; \par\
pard\qj \li1440\ri398\sb0\sl-200\slmult0 \up0 \expndtw0\charscalex102 \ul0\super
\cf13\f14\fs18 36\ul0\nosupersub\cf14\f15\fs18 Aumond, Karen, \u8222?\ul0\nosup

ersub\cf17\f18\fs18 Tactical and Strategic Intelligence\u8221?, Issues of Intere

st to Law Enforcement, Criminal Intelligence: A Vital Police \up0 \expndtw0\char
scalex102 Function, \ul0\nosupersub\cf14\f15\fs18 Law Enforcement Intelligence U
nit (LEIU), February 1998; \par\pard\ql \li1440\sb14\sl-207\slmult0 \up0 \expndt
w-1\charscalex100 \ul0\super\cf13\f14\fs18 37\ul0\nosupersub\cf14\f15\fs18 Mari
lyn B. Peterson, \ul0\nosupersub\cf17\f18\fs18 Intelligence 2000:\ul0\nosupersub
\cf14\f15\fs18 Revising the Basic Elements, pag. 10; \par\pard\qj \li1440\ri399
\sb0\sl-200\slmult0 \up0 \expndtw0\charscalex103 \ul0\super\cf13\f14\fs18 38\ul0
\nosupersub\cf14\f15\fs18 Aumont Karen, \u8222?\ul0\nosupersub\cf17\f18\fs18 T
actical and Strategic Intelligence\u8221?, Issues of Interest to Law Enforcement
, Criminal Intelligence: A Vital Police \up0 \expndtw0\charscalex103 Function\ul
0\nosupersub\cf14\f15\fs18 , Law Enforcement Intelligence Unit (LEIU), February
1998;
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\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 252}}
{\sp{\sn pVerticies}{\sv 8;4;(0,252);(10319,252);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop3463\shpright11730\shpbottom3718\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz145\shplid3
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 255}}
{\sp{\sn pVerticies}{\sv 8;4;(0,255);(10319,255);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}

}}
{\shp {\*\shpinst\shpleft1411\shptop3718\shpright11730\shpbottom3969\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz155\shplid4
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 251}}
{\sp{\sn pVerticies}{\sv 8;4;(0,251);(10319,251);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop3969\shpright11730\shpbottom4221\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz171\shplid5
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 252}}
{\sp{\sn pVerticies}{\sv 8;4;(0,252);(10319,252);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop4221\shpright11730\shpbottom4476\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz181\shplid6
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 255}}
{\sp{\sn pVerticies}{\sv 8;4;(0,255);(10319,255);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop4476\shpright11730\shpbottom4728\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz206\shplid7
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 252}}
{\sp{\sn pVerticies}{\sv 8;4;(0,252);(10319,252);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop4728\shpright11730\shpbottom4983\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz245\shplid8
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 255}}
{\sp{\sn pVerticies}{\sv 8;4;(0,255);(10319,255);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}

}}
{\shp {\*\shpinst\shpleft1411\shptop4983\shpright11730\shpbottom5235\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz261\shplid9
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 252}}
{\sp{\sn pVerticies}{\sv 8;4;(0,252);(10319,252);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop5235\shpright11730\shpbottom5489\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz285\shplid10
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 254}}
{\sp{\sn pVerticies}{\sv 8;4;(0,254);(10319,254);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop5489\shpright11730\shpbottom5741\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz308\shplid11
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 252}}
{\sp{\sn pVerticies}{\sv 8;4;(0,252);(10319,252);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop5741\shpright11730\shpbottom5993\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz333\shplid12
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 252}}
{\sp{\sn pVerticies}{\sv 8;4;(0,252);(10319,252);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop5993\shpright11730\shpbottom6248\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz344\shplid13
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 255}}
{\sp{\sn pVerticies}{\sv 8;4;(0,255);(10319,255);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}

}}
{\shp {\*\shpinst\shpleft1411\shptop6248\shpright11730\shpbottom6500\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz361\shplid14
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 252}}
{\sp{\sn pVerticies}{\sv 8;4;(0,252);(10319,252);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop6500\shpright11730\shpbottom6754\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz371\shplid15
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 254}}
{\sp{\sn pVerticies}{\sv 8;4;(0,254);(10319,254);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop6754\shpright11730\shpbottom7006\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz389\shplid16
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 252}}
{\sp{\sn pVerticies}{\sv 8;4;(0,252);(10319,252);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop7006\shpright11730\shpbottom7258\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz399\shplid17
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 252}}
{\sp{\sn pVerticies}{\sv 8;4;(0,252);(10319,252);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop7258\shpright11730\shpbottom7513\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz429\shplid18
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 255}}
{\sp{\sn pVerticies}{\sv 8;4;(0,255);(10319,255);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}

}}
{\shp {\*\shpinst\shpleft1411\shptop7513\shpright11730\shpbottom7765\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz459\shplid19
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 252}}
{\sp{\sn pVerticies}{\sv 8;4;(0,252);(10319,252);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop7765\shpright11730\shpbottom8019\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz478\shplid20
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 254}}
{\sp{\sn pVerticies}{\sv 8;4;(0,254);(10319,254);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1440\shptop13043\shpright4320\shpbottom13063\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz786\shplid21
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 2880}}{\sp{\sn geoBottom}{\sv 20}}
{\sp{\sn pVerticies}{\sv 8;4;(0,20);(2880,20);(2880,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g43}{\bkmkend Pg43}\par\pard\li1800\sb0\sl-322\slmult0\par\pard\li1800\sb0\sl-32
2\slmult0\par\pard\li1800\sb0\sl-322\slmult0\par\pard\li1800\sb233\sl-322\slmult
0\fi0\tx3091 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf22\f23\fs28 \u-3880
?\tab \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf8\f9\fs22 Frecven\u355?a p
rezen\u355?ei n anumite zone;\par\pard\li1800\sb1\sl-295\slmult0\fi0\tx3091 \up0
\expndtw-4\charscalex100 \ul0\nosupersub\cf22\f23\fs28 \u-3880?\tab \up0 \expndt
w-3\charscalex100 \ul0\nosupersub\cf8\f9\fs22 Pierderile de bani;\par\pard\li180
0\sb1\sl-297\slmult0\fi0\tx3091 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf
22\f23\fs28 \u-3880?\tab \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf8\f9\fs
22 Continuitatea n timp a fraudelor fiscale;\par\pard\li1800\sb1\sl-300\slmult0\f
i0\tx3091 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf22\f23\fs28 \u-3880?\t
ab \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf8\f9\fs22 Persoanele implicat
e n activitatea criminal\u259?;\par\pard\li1800\sb0\sl-300\slmult0\fi0\tx3091 \up
0 \expndtw-4\charscalex100 \ul0\nosupersub\cf22\f23\fs28 \u-3880?\tab \up0 \expn
dtw-3\charscalex100 \ul0\nosupersub\cf8\f9\fs22 Societ\u259?\u355?ile comerciale
implicate n activitatea criminal\u259?;\par\pard\li1800\sb0\sl-300\slmult0\fi0\t
x3091 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf22\f23\fs28 \u-3880?\tab \
up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf8\f9\fs22 Poten\u355?ialul de cor
upere al grupului.\par\pard\ql \li1800\sb1\sl-224\slmult0\tx9909 \up0 \expndtw-1
\charscalex100 \ul0\nosupersub\cf15\f16\fs22 Exprim\u259?m opinia c\u259? \u3
51?i n Romnia, Agen\u355?ia Na\u355?ional\u259? de Administrare Fiscal\u259
? \tab \up0 \expndtw-3\charscalex100 (cu structurile din \par\pard\qj \li1440\
ri346\sb7\sl-260\slmult0 \up0 \expndtw0\charscalex100 subordine), ar trebui s\u2

59? realizeze o evaluare a indicatorilor de eficien\u355?\u259? \u351?i calitate

a activit\u259?\u355?ii efectuate \u351?i s\u259? \up0 \expndtw0\charscalex100
procedeze la o nt\u259?rire a capacit\u259?\u355?ii institu\u355?ionale \u351?i l
a o \u8222?rea\u351?ezare\u8221? a priorit\u259?\u355?ilor. \par\pard\ql \li1800
\sb1\sl-235\slmult0\tx7185 \up0 \expndtw-2\charscalex100 Consider\u259?m c\u259
? prin nfiin\u355?area unui departament de \tab \up0 \expndtw-3\charscalex10
0 \u8222?financial intelligence\u8221?, Agen\u355?ia Na\u355?ional\u259? de
\par\pard\qj \li1440\ri357\sb13\sl-250\slmult0 \up0 \expndtw-3\charscalex100 Adm
inistrare Fiscal\u259? (cu structurile din subordine), va putea s\u259? previn\u
259? \u351?i s\u259? combat\u259? cu succes fraudele fiscale \up0 \expndtw-2\cha
rscalex100 din ce n ce mai complexe care sunt desf\u259?\u351?urate prin moduri d
e operare dintre cele mai sofisticate, foarte greu de \up0 \expndtw-3\charscalex
100 depistat prin metode clasice de verificare. \par\pard\qj \li1440\ri370\sb19\
sl-240\slmult0\fi360 \up0 \expndtw0\charscalex103 \ul0\nosupersub\cf8\f9\fs22 Vo
m prezenta \u351?i anumite posibile sarcini pe care ar putea s\u259? le ndeplinea
sc\u259? un departament de analiza a \up0 \expndtw-4\charscalex100 informa\u355?
iilor financiar-fiscale: \par\pard\qj \li1440\ri349\sb44\sl-260\slmult0\fi360 \u
p0 \expndtw-3\charscalex100 \ul0\nosupersub\cf22\f23\fs28 \u-3880?\ul0\nosupersu
b\cf23\f24\fs28 \ul0\nosupersub\cf8\f9\fs22 Stabilirea de \u355?inte strategice
- Departamentul ar trebui s\u259? identifice anumi\u355?i indicatori ai fraudei
fiscale \u351?i de \up0 \expndtw0\charscalex100 asemenea s\u259? identifice aso
cia\u355?ii \u351?i administratorii, societ\u259?\u355?ile comerciale pentru inv
estiga\u355?ii \u351?i inspec\u355?ie fiscal\u259?. \up0 \expndtw0\charscalex100
Aceasta include dezvoltarea de evalu\u259?ri strategice \u351?i premoni\u355?ii
; \par\pard\ql \li1800\sb46\sl-253\slmult0\tx5362 \up0 \expndtw0\charscalex100 \
ul0\nosupersub\cf22\f23\fs28 \u-3880?\ul0\nosupersub\cf23\f24\fs28 \ul0\nosuper
sub\cf8\f9\fs22 Planificarea investiga\u355?iilor fiscale \tab \up0 \expndtw0\ch
arscalex105 - Departamentul ar trebui s\u259? munceasc\u259? cu investigatori fi
scali s\u259? \par\pard\qj \li1440\ri345\sb0\sl-260\slmult0 \up0 \expndtw0\chars
calex100 dezvolte planuri de investiga\u355?ii pentru ini\u355?ierea unor invest
iga\u355?ii fiscale. Participarea departamentului n cadrul \up0 \expndtw-3\charsc
alex100 procesului ar trebui s\u259? includ\u259? ini\u355?ial un raport prelimi
nar asupra datelor de\u355?inute, o list\u259? de anticip\u259?ri care ar trebui
\up0 \expndtw-4\charscalex100 s\u259? fie fructuoase pentru conducerea investig
a\u355?iei fiscal; \par\pard\qj \li1440\ri359\sb39\sl-240\slmult0\fi360 \up0 \ex
pndtw-1\charscalex100 \ul0\nosupersub\cf22\f23\fs28 \u-3880?\ul0\nosupersub\cf23
\f24\fs28 \ul0\nosupersub\cf8\f9\fs22 Suport pentru investiga\u355?ii fiscal
e- Departamentul ar trebui s\u259? sus\u355?in\u259? orice investiga\u355
?ie fiscal\u259? prin \up0 \expndtw-2\charscalex100 furnizarea de analize astf
el: \par\pard\li1800\sb37\sl-322\slmult0\fi0\tx2520 \up0 \expndtw-7\charscalex10
0 \ul0\nosupersub\cf24\f25\fs28 \u-3913?\tab \up0 \expndtw-5\charscalex100 \ul0\
nosupersub\cf8\f9\fs22 Dezvoltarea de baze de date pentru a asista compilarea da
telor;\par\pard\li1800\sb9\sl-322\slmult0\fi0\tx2520 \up0 \expndtw-7\charscalex1
00 \ul0\nosupersub\cf24\f25\fs28 \u-3913?\tab \up0 \expndtw-5\charscalex100 \ul0
\nosupersub\cf8\f9\fs22 Realizarea leg\u259?turilor dintre informa\u355?ii;\par\
pard\li1800\sb7\sl-322\slmult0\fi0\tx2520 \up0 \expndtw-7\charscalex100 \ul0\nos
upersub\cf24\f25\fs28 \u-3913?\tab \up0 \expndtw-5\charscalex100 \ul0\nosupersub
\cf8\f9\fs22 Analiza listingurilor convorbirilor telefonice;\par\pard\li1800\sb7
\sl-322\slmult0\fi0\tx2520 \up0 \expndtw-7\charscalex100 \ul0\nosupersub\cf24\f2
5\fs28 \u-3913?\tab \up0 \expndtw-5\charscalex100 \ul0\nosupersub\cf8\f9\fs22 An
aliza datelor financiare;\par\pard\li1800\sb7\sl-322\slmult0\fi0\tx2520 \up0 \ex
pndtw-7\charscalex100 \ul0\nosupersub\cf24\f25\fs28 \u-3913?\tab \up0 \expndtw-5
\charscalex100 \ul0\nosupersub\cf8\f9\fs22 Realizarea fluxului informa\u355?iilo
r;\par\pard\qj \li1440\ri356\sb8\sl-260\slmult0\fi360 \up0 \expndtw0\charscalex1
03 \ul0\nosupersub\cf22\f23\fs28 \u-3880?\ul0\nosupersub\cf23\f24\fs28 \ul0\nos
upersub\cf8\f9\fs22 Training - Departamentul ar trebui s\u259? asigure predarea
unor cursuri de analiza informa\u355?iilor n cadrul \up0 \expndtw-3\charscalex10
0 institu\u355?iilor ce fac parte din administra\u355?ia fiscal\u259?; \par\pard
\qj \li1440\ri351\sb40\sl-260\slmult0\fi360 \up0 \expndtw0\charscalex100 \ul0\no
supersub\cf22\f23\fs28 \u-3880?\ul0\nosupersub\cf23\f24\fs28 \ul0\nosupersub\cf

8\f9\fs22 Departamentul ar trebui s\u259? asigure colaborarea anali\u351?tilor

din structura central\u259? a Agen\u355?iei Na\u355?ionale de \up0 \expndtw-1\ch
arscalex100 Administrare Fiscal\u259? cu cei din structurile teritoriale; \par\p
ard\qj \li1440\ri343\sb47\sl-252\slmult0\fi360 \up0 \expndtw0\charscalex102 \ul0
\nosupersub\cf22\f23\fs28 \u-3880?\ul0\nosupersub\cf23\f24\fs28 \ul0\nosupersub
\cf8\f9\fs22 Dezvoltarea de proiecte speciale - Departamentul ar trebui s\u259?
identifice nevoia de date minimale \u351?i de \up0 \expndtw0\charscalex102 asem
enea s\u259? furnizeze sisteme de detectare timpurie a anumitor fenomene crimina
le.Dat fiind faptul c\u259? frauda \up0 \expndtw0\charscalex103 fiscal\u259? \u35
1?i ntinde fraudulos circuitele pe ntreg teritoriul Romniei (\u351?i nu numai), de
scoperirea unei re\u355?ele n \up0 \expndtw-3\charscalex100 totalitatea sa implic
\u259? o bun\u259? cunoa\u351?tere a ramifica\u355?iilor existente n fiecare jude
\u355?. \ul0\nosupersub\cf15\f16\fs22 Opin\u259?m de asemenea c\u259?\ul0\nosupe
rsub\cf8\f9\fs22 , \ul0\nosupersub\cf15\f16\fs22 Agen\u355?ia \up0 \expndtw0\cha
rscalex100 Na\u355?ional\u259? de Administrare Fiscal\u259? (cu structurile din
subordine), ar trebui s\u259? se adapteze la noile cerin\u355?e \u351?i \up0 \ex
pndtw-2\charscalex100 manifest\u259?ri n domeniul fraudelor fiscale, printr-o imp
licare tot mai larg\u259? n activitatea judiciar\u259?, fiind necesar \up0 \expnd
tw-2\charscalex100 s\u259? devin\u259? prima verig\u259? n identificarea infrac\u
355?iunilor \u351?i a autorilor acestora n domeniile n care au atribu\u355?ii de \
up0 \expndtw-2\charscalex100 control \u351?i s\u259? asigure n timp util furnizar
ea de informa\u355?ii organelor de urm\u259?rire penal\u259?\ul0\nosupersub\cf8\
f9\fs22 \ul0\nosupersub\cf15\f16\fs22 - poli\u355?ie \u351?i/sau parchet, \up0
\expndtw-2\charscalex100 printr-o colaborare n cadrul unor echipe operative mixte
. \par\pard\qj \li1440\ri364\sb10\sl-250\slmult0\fi360 \up0 \expndtw-2\charscale
x100 \ul0\nosupersub\cf8\f9\fs22 n Romnia, pn\u259? n prezent nu exist\u259?
o institu\u355?ie na\u355?ional\u259? pentru preg\u259?tirea \u351?i forma
rea personalului \line \up0 \expndtw-2\charscalex100 specializat din cadrul Age
n\u355?iei Na\u355?ionale de Administrare Fiscal\u259? cu cele dou\u259? importa
nte structuri ale sale, Garda \line \up0 \expndtw-3\charscalex100 Financiar\u259
? \u351?i Autoritatea Na\u355?ional\u259? a V\u259?milor, de\u351?i infrac\u355?
ionalitatea n domeniul financiar - fiscal se dovede\u351?te a fi \line \up0 \expn
dtw-2\charscalex100 n cre\u351?tere exponen\u355?ial\u259?, iar grup\u259?rile cr
iminale organizate sunt din ce n ce mai ermetice, mai greu de penetrat, iar \line
\up0 \expndtw-2\charscalex100 metodele utilizate n vederea realiz\u259?rii fraud
elor sunt din ce n ce mai sofisticate, mai tehnice \u351?i mai aplicate pe \par\p
ard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart Pg44}{\bk
mkend Pg44}\par\pard\qj \li1440\sb0\sl-260\slmult0 \par\pard\qj\li1440\sb0\sl-26
0\slmult0 \par\pard\qj\li1440\sb0\sl-260\slmult0 \par\pard\qj\li1440\sb0\sl-260\
slmult0 \par\pard\qj\li1440\ri355\sb146\sl-260\slmult0 \up0 \expndtw-2\charscale
x100 \ul0\nosupersub\cf8\f9\fs22 subdomenii.\ul0\nosupersub\cf15\f16\fs22 n conse
cin\u355?\u259? consider\u259?m c\u259? se impune nfiin\u355?area cu maxim\u259?
urgen\u355?\u259?, n parteneriat cu Academia \up0 \expndtw0\charscalex100 de Poli
\u355?ie ,,A.I.Cuza\u8221? a unui Institut specializat n preg\u259?tirea \u351?i
formarea de personal calificat pentru Garda \up0 \expndtw0\charscalex100 Financi
ar\u259? \u351?i Autoritatea Na\u355?ional\u259? a V\u259?milor. \par\pard\qj \l
i1440\ri366\sb0\sl-253\slmult0\fi360 \up0 \expndtw-4\charscalex100 \ul0\nosupers
ub\cf9\f10\fs22 Putem concluziona c\u259? prin generarea de \u8222?intelligence\
u8221? tactic sau strategic, Agen\u355?ia Na\u355?ional\u259? de Administrare \l
ine \up0 \expndtw-2\charscalex100 Fiscal\u259? va putea s\u259? previn\u259? \u3
51?i s\u259? combat\u259? cu succes fraudele fiscale din ce n ce mai complexe car
e sunt s\u259?vr\u351?ite \line \up0 \expndtw-3\charscalex100 prin modalit\u259?\
u355?i dintre cele mai sofisticate, foarte greu de depistat prin metode clasice
de cercetare. Astfel, succesul \line \up0 \expndtw-2\charscalex100 luptei mpotriv
a fraudelor financiar \ul0\nosupersub\cf8\f9\fs22 - \ul0\nosupersub\cf9\f10\fs22
fiscale depinde n mare m\u259?sur\u259? de implementarea n cadrul A.N.A.F. a unui
\line \up0 \expndtw0\charscalex103 departament de analiza informa\u355?iilor ef
icient, care prin implementarea unor intelligence performante \u351?i prin \line
\up0 \expndtw-2\charscalex100 diferite metode \u351?i tehnici de analiza inform
a\u355?iilor s\u259? reu\u351?easc\u259? s\u259? aduc\u259? informa\u355?ii cu v

aloare att pentru cazurile \line \up0 \expndtw-3\charscalex100 concrete aflate n

lucru \up0 \expndtw-2\charscalex100 (\u8222?intelligence tactic\u8221?), dar
\u351?i pentru dezvoltarea unor strategii pe termen lung \par\pard\ql \
li1440\sb1\sl-244\slmult0 \up0 \expndtw-2\charscalex100 (\u8222?intelligence str
ategic\u8221?) care s\u259? ajute la mic\u351?orarea acestor fenomene. \par\pard
\ql \li1800\sb0\sl-253\slmult0 \par\pard\ql\li1800\sb16\sl-253\slmult0 \up0 \exp
ndtw-2\charscalex100 \ul0\nosupersub\cf7\f8\fs22 III.CONCLUZII \u350?I PROPUNERI
PRIVIND PREVENIREA \u350?I COMBATEREA SP\u258?L\u258?RII BANILOR \par\pard\qj \
li1440\ri334\sb248\sl-252\slmult0\fi360 \up0 \expndtw0\charscalex102 \ul0\nosupe
rsub\cf15\f16\fs22 Apreciem c\u259?\ul0\nosupersub\cf8\f9\fs22 \ul0\nosupersub\
cf15\f16\fs22 fenomenul de sp\u259?lare a banilor valorific\u259? oportunit\u259
?\u355?ile oferite de economia oficial\u259?, prin \line \up0 \expndtw-2\charsca
lex100 exploatarea inconsisten\u355?elor institu\u355?ionale \u351?i a deficien\
u355?elor la nivelul managementului guvernamental\ul0\nosupersub\cf8\f9\fs22 . D
eoarece \line \up0 \expndtw0\charscalex104 fenomenul n sine \u351?i are geneza n ac
tivit\u259?\u355?ile necontabilizate, putem spune c\u259? aria de ac\u355?iune m
aximizeaz\u259? \line \up0 \expndtw-1\charscalex100 disfunc\u355?ionalit\u259?\u
355?ile \u351?i incertitudinile de la nivelul economiei oficiale.\ul0\nos
upersub\cf15\f16\fs22 Sp\u259?larea banilor reprezint\u259? o sfidare \line
\up0 \expndtw0\charscalex100 interna\u355?ional\u259? la adresa institu\u355?
iilor angrenate n combaterea economiei subterane, iar prevenirea \u351?i
\line \up0 \expndtw0\charscalex100 sanc\u355?ionarea fenomenului este marea prov
ocare adresat\u259? acestor institu\u355?ii la nceputul secolului XXI\ul0\nosuper
sub\cf7\f8\fs22 . \par\pard\qj \li1440\ri339\sb0\sl-253\slmult0\fi360 \up0 \expn
dtw0\charscalex100 \ul0\nosupersub\cf8\f9\fs22 Consolidarea cooper\u259?rii in
ter-institu\u355?ionale ntre agen\u355?iile de aplicare a legii abilitate
n prevenirea \u351?i \up0 \expndtw-3\charscalex100 combaterea fenomenului este
esen\u355?ial\u259? pentru succesul ac\u355?iunilor ndreptate mpotriva formelor d
e infrac\u355?ionalitate \up0 \expndtw0\charscalex104 n domeniul afacerilor, conc
omitent ns\u259? cu implementarea unui sistem informatic complex, care s\u259? pe
rmit\u259? \up0 \expndtw-2\charscalex100 identificarea n timp util a tranzac\u355
?iilor suspecte de sp\u259?lare a banilor. \par\pard\qj \li1440\ri333\sb0\sl-256
\slmult0\fi360 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf15\f16\fs22 Av\u2
59?nd n vedere faptul c\u259? serviciile financiare ntmpin\u259? dificult\u259?\u35
5?i n implementarea eficient\u259? a sistemelor \line \up0 \expndtw-2\charscalex1
00 de prevenire \u351?i combatere a sp\u259?l\u259?rii banilor, este necesar\u25
9? o abordare unitar\u259? a reglement\u259?rilor interna\u355?ionale de \line \
up0 \expndtw-1\charscalex100 combatere a acestor fenomene,Unit\u259?\u355?ile de
Informa\u355?ii Financiare din ntreaga lume trebuie s\u259? pun\u259? accent pe
\line \up0 \expndtw0\charscalex100 nt\u259?rirea schimbului de informa\u355?ii pe
probleme de sp\u259?lare a banilor, finan\u355?area actelor de terorism dar \u3
51?i pe \line \up0 \expndtw-3\charscalex100 cunoa\u351?terea diferitelor moduri
de func\u355?ionare \u351?i organizare a FIU-urilor precum \u351?i a sistemelor
de cooperare la \line \up0 \expndtw-4\charscalex100 nivel na\u355?ional. \par\pa
rd\ql \li1800\sb1\sl-228\slmult0\tx5377 \up0 \expndtw0\charscalex100 \ul0\nosupe
rsub\cf8\f9\fs22 La scar\u259? interna\u355?ional\u259?, fenomenul \tab \up0
\expndtw0\charscalex103 ,,sp\u259?l\u259?rii banilor\u8221? se bazeaz\u259?
pe exploatarea diferen\u355?elor dintre \par\pard\qj \li1440\ri330\sb13\sl-25
2\slmult0 \up0 \expndtw0\charscalex103 reglemnet\u259?rile financiare \u351?i ba
ncare
ale \u355?\u259?rilor de pe ntreg globul, are efecte negative considerab
ile asupra \line \up0 \expndtw0\charscalex100 economiei mondiale prin deteriorar
ea opera\u355?iunilor eficiente ale economiilor na\u355?ionale, coruperea lent\u
259? a pie\u355?ei \line \up0 \expndtw0\charscalex104 financiare \u351?i reducer
ea ncrederii publice n sistemul financiar interna\u355?ional, m\u259?rind riscuril
e \u351?i instabilitatea \line \up0 \expndtw-2\charscalex100 sistemului, toate a
cestea conducnd n final la reducerea ritmului de cre\u351?tere economic\u259? mond
ial\u259?.Legisla\u355?ia romna \line \up0 \expndtw-1\charscalex100 a preluat dis
pozi\u355?iile interna\u355?ionale privind cadrul general de reglementare a co
mbaterii finan\u355?\u259?rii terorismului \u351?i \line \up0 \expndtw-2\charsca
lex100 sp\u259?l\u259?rii banilor. Astfel, infrac\u355?iunea de sp\u259?lare a b

anilor este reglementat\u259? n forma prevazut\u259? n a III-a Directiv\u259? a \l

ine \up0 \expndtw-4\charscalex100 Parlamentului European \u351?i a Consiliului U
niunii Europene 2005/60/CE, precum \u351?i n Conven\u355?ia de la Var\u351?ovia\u
l0\super\cf11\f12\fs20 39\ul0\nosupersub\cf8\f9\fs22 din \line \up0 \expndtw0\c
harscalex102 16 mai \up0 \expndtw0\charscalex100 2005-privind sp\u259?larea,de
scoperirea,sechestrarea \u351?i confiscarea produselor infrac\u355?iunii \u
351?i finan\u355?area \line \up0 \expndtw-4\charscalex100 terorismului. Prin mo
dificarea survenit\u259? odat\u259? cu apari\u355?ia Legii nr.656/2002, pentru e
xisten\u355?a infrac\u355?iunii de sp\u259?lare \line \up0 \expndtw0\charscalex
100 a banilor a fost eliminat\u259? lista infrac\u355?iunilor predicat din car
e s\u259? provin\u259? banii sau bunurile a c\u259?ror provenient\u259? \line \u
p0 \expndtw0\charscalex105 trebuie disimulat\u259?, n sensul c\u259? orice infrac
\u355?iune poate fi considerat\u259? fapt\u259? generatoare de bani murdari. De
\line \up0 \expndtw-3\charscalex100 asemenea, n legisla\u355?ia romn\u259? infrac\
u355?iunea de sp\u259?lare a banilor nu este conditionat\u259? nici de prevedere
a existent\u259? n \line \up0 \expndtw-1\charscalex100 alte legisla\u355?ii, ca i
nfrac\u355?iunea predicat s\u259? fie o infrac\u355?iune grav\u259?. Situa\u355?
ia premis\u259? n cazul infrac\u355?iunii de sp\u259?lare a \line \up0 \expndtw-1
\charscalex100 banilor este s\u259?vr\u351?irea unei infrac\u355?iuni din care s\
u259? provin\u259? bunurile care sunt supuse procesului de sp\u259?lare. \par\p
ard\ql \li1440\ri342\sb2\sl-260\slmult0\fi360\tx1800 \up0 \expndtw0\charscalex10
2 Succesul marilor opera\u355?iuni de sp\u259?lare a banilor, ce se deruleaz\u25
9? prin intermediul institu\u355?iilor de credit \u351?i a \up0 \expndtw-2\chars
calex100 institu\u355?iilor financiare nebancare, este asigurat de ndeplinirea a
trei condi\u355?ii, aparent contradictorii: \line \tab \up0 \expndtw-2\charscale
x100 \u-3913?\ul0\nosupersub\cf21\f22\fs22 \ul0\nosupersub\cf8\f9\fs22 concep
erea \u351?i punerea n executare cu maxim\u259? rapiditate de scheme de sp\u259?l
are a banilor; \par\pard\ql \li1440\sb0\sl-207\slmult0 \par\pard\ql\li1440\sb0\s
l-207\slmult0 \par\pard\ql\li1440\sb170\sl-207\slmult0 \up0 \expndtw-1\charscale
x100 \ul0\super\cf13\f14\fs19\ul0\super\cf13\f14\fs18 39\ul0\nosupersub\cf14\f15
\fs18 ratificat\u259? de Parlamentul Romniei prin Legea nr.420 din 22 noiembrie
2006
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}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g45}{\bkmkend Pg45}\par\pard\qj \li1440\sb0\sl-260\slmult0 \par\pard\qj\li1440\s
b0\sl-260\slmult0 \par\pard\qj\li1440\sb0\sl-260\slmult0 \par\pard\qj\li1440\sb0
\sl-260\slmult0 \par\pard\qj\li1440\ri369\sb166\sl-260\slmult0\fi360 \up0 \expnd
tw-2\charscalex100 \ul0\nosupersub\cf8\f9\fs22 \u-3913?\ul0\nosupersub\cf21\f22\
fs22 \ul0\nosupersub\cf8\f9\fs22 amestecul permanent \u351?i discret al capit
alurilor ilegale pentru a avea asigurat integrarea acestora n economia \line \up0
\expndtw-3\charscalex100 legal\u259?; \par\pard\ql \li1800\sb6\sl-253\slmult0 \
up0 \expndtw-2\charscalex100 \u-3913?\ul0\nosupersub\cf21\f22\fs22 \ul0\nosuper
sub\cf8\f9\fs22 asigurarea anonimatului \u351?i a securit\u259?\u355?ii deplin
e a persoanelor \u351?i entit\u259?\u355?ilor implicate n sp\u259?larea banilor.
\par\pard\qj \li1440\ri329\sb8\sl-252\slmult0\fi360 \up0 \expndtw0\charscalex103
\ul0\nosupersub\cf15\f16\fs22 Esen\u355?a fenomenului de sp\u259?lare a banilor
o reprezint\u259? ascunderea adev\u259?ratei provenien\u355?e a produsului \lin
e \up0 \expndtw-2\charscalex100 financiar \u351?i a adev\u259?ratei identit\u259
?\u355?i a indivizilor \u351?i grupurilor criminale care beneficiaz\u259? de mar
ile opera\u355?iuni de \line \up0 \expndtw-1\charscalex100 sp\u259?lare.\ul0\nos

upersub\cf7\f8\fs22 \ul0\nosupersub\cf15\f16\fs22 n opinia noastr\u259?, fundame

ntat\u259? pe analiza cazurilor de fraude instrumentate n ultimii ani, evolu\u355
?ia \line \up0 \expndtw-1\charscalex100 grupurilor criminale este reflectat\u259
? de puterea lor financiar\u259?, care are la baz\u259? acumul\u259?ri ilegale
de profituri. \line \up0 \expndtw-2\charscalex100 Ele s-au adaptat rapid, urmnd
evolu\u355?iile economice ,sociale \u351?i politice, integrndu-se perfect n ambien
tul social \line \up0 \expndtw-1\charscalex100 cotidian. \ul0\nosupersub\cf8\f9\
fs22 A crescut gradul de profesionalizare n opera\u355?iunile de sp\u259?lare a b
anilor, prin includerea n organiza\u355?iile \line \up0 \expndtw-3\charscalex100
criminale a unor speciali\u351?ti de nalt\u259? capacitate profesionala: bancheri
, exper\u355?i financiari, avoca\u355?i, ceea ce determin\u259? \line \up0 \expn
dtw-3\charscalex100 un transfer al acestui tip de activitate din rndul celor care
acumuleaz\u259? profituri ilegale (contrabandi\u351?ti, falsificatori, \line \u
p0 \expndtw-3\charscalex100 trafican\u355?i, etc) n rndul celor care cunosc mecani
smele financiar-bancare \u351?i pot asigura, succesul acestor opera\u355?iuni; \
par\pard\qj \li1440\ri335\sb8\sl-253\slmult0\fi360 \up0 \expndtw-2\charscalex100
\ul0\nosupersub\cf15\f16\fs22 Referitor la etapele procesului de sp\u259?l
are a banilor, cazuistica instrumentat\u259? de ofi\u355?erii de poli\u3
55?ie \u351?i \line \up0 \expndtw-2\charscalex100 procurorii DIICOT, eviden\u35
5?iaz\u259? c\u259? procesul de sp\u259?lare a banilor nu n mod obligatoriu parcu
rge cele trei etape \line \up0 \expndtw-3\charscalex100 descrise, n unele cazuri
etapa stratific\u259?rii fiind eliminat\u259?, comprimnd procesul n scopul reducer
ii costurilor \u351?i \line \up0 \expndtw-1\charscalex100 cre\u351?terii vitezei
de reciclare.Analiznd aspectele opera\u355?ionale ale procesului de sp\u259?lare
a banilor, apreciem c\u259? \line \up0 \expndtw-3\charscalex100 etapele parcurs
e, att n modelul ternar ct \u351?i n cel dual, entit\u259?\u355?ile raportoare nu se
confrunt\u259? cu acelea\u351?i etape, \line \up0 \expndtw0\charscalex100 respe
ctiv institu\u355?iile de credit, institu\u355?iile financiare nebancare \u351?i
cazinourile sunt utilizate pentru plasare \u351?i \line \up0 \expndtw-3\charsca
lex100 stratificare, iar notarii publici, agen\u355?ii imobiliari, furnizorii de
servicii,etc pentru integrarea bunurilor dobndite \line \up0 \expndtw-3\charscal
ex100 n mod ilicit.\ul0\nosupersub\cf8\f9\fs22 Infrac\u355?iunea de sp\u259?larea
banilor apare astfel ca un complex de activit\u259?\u355?i, de metode \u351?i t
ehnici, prin care \line \up0 \expndtw-2\charscalex100 bunurile provenite din s\u
259?vr\u351?irea uneia sau a mai multor infrac\u355?iuni predicat sunt supuse unu
i proces de disimulare \line \up0 \expndtw-2\charscalex100 pentru a dobndi o apar
en\u355?\u259? de legalitate \u351?i a putea mai u\u351?or s\u259? fie puse n cir
cula\u355?ie spre a se pierde cu des\u259?vr\u351?ire \line \up0 \expndtw0\charsc
alex103 urma provenien\u355?ei lor ilicite.\ul0\nosupersub\cf15\f16\fs22 n conclu
zie, ca o defini\u355?ie a no\u355?iunii de sp\u259?lare a banilor, re\u355?inem
c\u259? aceasta \line \up0 \expndtw-3\charscalex100 reprezint\u259? procesul pr
in care se d\u259? o aparen\u355?\u259? de legalitate unor profituri ob\u355?inu
te ilegal de c\u259?tre infractori, f\u259?r\u259? \line \up0 \expndtw-3\charsca
lex100 a fi suspecta\u355?i de asemenea opera\u355?iuni, cu scopul de a benefici
a ulterior de bunurile ob\u355?inute. \par\pard\qj \li1440\ri330\sb0\sl-255\slmu
lt0\fi360 \up0 \expndtw0\charscalex105 \ul0\nosupersub\cf8\f9\fs22 Integrarea Ro
mniei n structurile europene a permis \u351?i va permite nu numai mi\u351?carea f\
u259?r\u259? precedent a \up0 \expndtw0\charscalex100 bunurilor, persoanelor, se
rviciilor \u351?i capitalurilor, dar \u351?i o amplificare a fenomenului crimina
lit\u259?\u355?ii economico\up0 \expndtw0\charscalex103 financiare cu elemente d
e extraneitate. n acest context, activitatea de prevenire \u351?i combatere a cri
minalit\u259?\u355?ii \up0 \expndtw0\charscalex102 economico-financiare \u351?i,
implicit, a sp\u259?l\u259?rii banilor impune realizarea unei strategii globale
, incluznd m\u259?suri \up0 \expndtw0\charscalex102 economice, sociale, tehnico-o
rganizatorice \u351?i legislative referitoare la toate sferele economico-sociale
. \par\pard\ql \li1800\sb233\sl-253\slmult0 \up0 \expndtw-3\charscalex100 \ul0\n
osupersub\cf7\f8\fs22 3.1.Sp\u259?larea banilor- manifestare a criminalit\u259?\
u355?ii organizate \par\pard\qj \li1440\sb0\sl-250\slmult0 \par\pard\qj\li1440\r
i338\sb20\sl-250\slmult0\fi360 \up0 \expndtw0\charscalex100 \ul0\nosupersub\cf8\
f9\fs22 La nceputul mileniului III, dup\u259? mai multe decenii de acumul\u259?ri

\u351?i transform\u259?ri, \u355?\u259?rile puternic dezvoltate \up0 \expndtw-2

\charscalex100 construiesc cadrul social, economic, cultural \u351?i politic al
unei noi civiliza\u355?ii. \ul0\nosupersub\cf15\f16\fs22 n acela\u351?i timp, mai
mult ca oricnd, \up0 \expndtw0\charscalex105 lumea de ast\u259?zi este confrunta
t\u259? cu un inamic nou,\ul0\nosupersub\cf8\f9\fs22 \ul0\nosupersub\cf7\f8\fs2
2 \u8222?\ul0\nosupersub\cf15\f16\fs22 crima strategic\u259?\ul0\nosupersub\cf7
\f8\fs22 \u8221?, \ul0\nosupersub\cf15\f16\fs22 care este o combina\u355?ie de c
rim\u259? \up0 \expndtw-3\charscalex100 organizat\u259?, trafic de droguri \u351
?i acte terorism, cu o ntindere \u351?i con\u355?inut larg ce amenin\u355?\u259?
grav puterea legitim\u259? a \up0 \expndtw-2\charscalex100 statelor.\ul0\nosupe
rsub\cf8\f9\fs22 Exponen\u355?ii acestor activit\u259?\u355?i criminale \u351?iau creat propriul lor imperiu f\u259?r\u259? grani\u355?e, speculnd cu tenacitate
\up0 \expndtw-1\charscalex100 \u351?i imagina\u355?ie orice disfunc\u355?ie din
interiorul statelor, fie ele bogate sau s\u259?race. La nivel planetar se aprec
iaz\u259? c\u259? se \up0 \expndtw-1\charscalex100 realizeaz\u259?, anual, aface
ri ilicite al c\u259?ror produs financiar dep\u259?\u351?e\u351?te 1200 miliarde
dolari\ul0\super\cf11\f12\fs20 40\ul0\nosupersub\cf8\f9\fs22 . \par\pard\qj \li
1440\ri330\sb9\sl-252\slmult0\fi360 \up0 \expndtw-2\charscalex100 n activitatea l
or, organiza\u355?iile criminale transna\u355?ionale amenin\u355?\u259? suverani
tatea na\u355?ional\u259? \u351?i autoritatea statelor, \line \up0 \expndtw0\cha
rscalex100 valorile democratice \u351?i institu\u355?iile publice, economiile na
\u355?ionale \u351?i procesele de democratizare din \u355?\u259?rile aflate n \li
ne \up0 \expndtw0\charscalex104 plin proces de reconstruc\u355?ie a sistemului d
e valori sociale. Aceste organiza\u355?ii sunt flexibile, sofisticate, u\u351?or
\line \up0 \expndtw0\charscalex102 adaptabile la
orice situa\u355?ie \u351?i
ac\u355?ioneaz\u259? dup\u259? strategia companiilor multina\u355?ionale, extin
zndu-\u351?i permanent \line \up0 \expndtw-1\charscalex100 alian\u355?ele \u351?i
acordurile n scopul ob\u355?inerii unui acces mai larg la \u8222?know-how", a as
igur\u259?rii unei mai bune protec\u355?ii \line \up0 \expndtw-1\charscalex100 f
a\u355?\u259? de autorit\u259?\u355?ile na\u355?ionale, diminu\u259?rii riscuril
or \u351?i cre\u259?rii de noi oportunit\u259?\u355?i pentru activit\u259?\u355?
ile lor ilegale. \par\pard\qj \li1440\ri336\sb2\sl-260\slmult0\fi360 \up0 \expnd
tw-2\charscalex100 \ul0\nosupersub\cf15\f16\fs22 Criminalitatea organizat\u259?
transfrontalier\u259? reprezint\u259? poate cea mai puternic\u259? amenin\u355?a
re contemporan\u259? la \up0 \expndtw-2\charscalex100 adresa securit\u259?\u355?
ii statelor lumii, iar re\u355?elele transna\u355?ionale nu pot fi destructurate
f\u259?r\u259? conjugarea unor m\u259?suri \up0 \expndtw-2\charscalex100 unitar
e din partea tuturor autorit\u259?\u355?ilor specializate n ofensiva antiinfrac\u
355?ional\u259?. \par\pard\ql \li1440\sb0\sl-207\slmult0 \par\pard\ql\li1440\sb9
7\sl-207\slmult0 \up0 \expndtw-2\charscalex100 \ul0\super\cf13\f14\fs19\ul0\supe
r\cf13\f14\fs18 40\ul0\nosupersub\cf14\f15\fs18 Informare G:A:F:I: 2006
{\shp {\*\shpinst\shpleft1440\shptop14077\shpright4320\shpbottom14097\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz611\shplid0
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 2880}}{\sp{\sn geoBottom}{\sv 20}}
{\sp{\sn pVerticies}{\sv 8;4;(0,20);(2880,20);(2880,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g46}{\bkmkend Pg46}\par\pard\qj \li1440\sb0\sl-255\slmult0 \par\pard\qj\li1440\s
b0\sl-255\slmult0 \par\pard\qj\li1440\sb0\sl-255\slmult0 \par\pard\qj\li1440\sb0
\sl-255\slmult0 \par\pard\qj\li1440\ri366\sb170\sl-255\slmult0\fi360 \up0 \expnd
tw0\charscalex100 \ul0\nosupersub\cf8\f9\fs22 Fenomenul criminalit\u259?\u355?ii
are o dimensiune na\u355?ional\u259? (respectiv suma infrac\u355?iunilor ce se
produc pe teritoriul \line \up0 \expndtw-3\charscalex100 unui stat \u351?i nu co
mport\u259? aspecte de cooperare infrac\u355?ional\u259? transna\u355?ional\u259

?) \u351?i o dimensiune transna\u355?ional\u259? (respectiv \line \up0 \expndtw1\charscalex100 suma infrac\u355?iunilor care se comit \u351?i se consum\u259? p
rin cooperarea dintre infractorii care ac\u355?ioneaz\u259? pe teritoriul mai \l
ine \up0 \expndtw-3\charscalex100 multor state).Criminalitatea organizat\u259? t
ransfrontalier\u259? poate produce, ast\u259?zi, direct sau indirect, urm\u259?t
oarele efecte \line \up0 \expndtw-4\charscalex100 negative: \par\pard\ql \li1440
\ri332\sb10\sl-250\slmult0\fi360\tx1800 \up0 \expndtw0\charscalex104 \ul0\nosupe
rsub\cf9\f10\fs22 - submineaz\u259? societatea, regimurile politice \u351?i suve
ranitatea statelor prin normalizarea violen\u355?ei \u351?i prin \up0 \expndtw-2
\charscalex100 atragerea structurilor politice n sfera corup\u355?iei, afectnd int
egritatea institu\u355?iilor publice \u351?i private; \line \tab \up0 \expndtw0
\charscalex100 - deformeaz\u259? mecanismele ecnomiei de pia\u355?\u259?, inclus
iv anumite activit\u259?\u355?i de reglementare guvernamental\u259?, \line \up0
\expndtw-2\charscalex100 privnd consumatorii \u351?i produc\u259?torii de avantaj
ele pe care le comport\u259? sistemele economice \u351?i comerciale libere, \up0
\expndtw-3\charscalex100 sigure si echitabile; \par\pard\ql \li1800\sb8\sl-253\
slmult0 \up0 \expndtw-2\charscalex100 - sl\u259?be\u351?te sistemele de protec\u
355?ie a mediului prin nerespectarea reglement\u259?rilor aplicabile n domeniu; \
par\pard\qj \li1440\ri302\sb10\sl-250\slmult0\fi360 \up0 \expndtw-2\charscalex10
0 - destabilizeaz\u259? state importante din punct de vedere strategic, ncetine\u
351?te ritmul de cre\u351?tere al economiilor n \up0 \expndtw-2\charscalex100 tra
nzi\u355?ie/dezvoltare, prejudiciaz\u259? sistemul interna\u355?ional, n general
si ndeplinirea obiectivelor statelor n materie \up0 \expndtw-3\charscalex100 d
e politic\u259? extern\u259?,
n particular; \par\pard\ql \li1800\sb8\sl-253\s
lmult0 \up0 \expndtw-2\charscalex100 - mplic\u259? costuri sociale si economice f
oarte mari, cum ar fi cele asociate traficului \u351?i consumului de droguri. \p
ar\pard\qj \li1440\ri269\sb0\sl-260\slmult0\fi360 \up0 \expndtw-2\charscalex100
\ul0\nosupersub\cf15\f16\fs22 n concluzie, sp\u259?larea banilor n contextul crime
i organizate, presupune angrenarea unor importante sume \line \up0 \expndtw-2\ch
arscalex100 de bani care tranziteaz\u259? \u8222?cu rapiditate re\u355?elele fin
anciare na\u355?ionale \u351?i interna\u355?ionale",cu scopul de a le separa de
\line \up0 \expndtw-2\charscalex100 originea lor ilicit\u259?, de a le integra \
u351?i folosi pentru dezvoltarea logisticii \u351?i perfec\u355?ionare managemen
tului infrac\u355?ional \par\pard\ql \li1800\sb228\sl-253\slmult0 \up0 \expndtw2\charscalex100 \ul0\nosupersub\cf7\f8\fs22 3.2. Sistemul investigativ \u351?i
de cooperare pentru pevenirea \u351?i combaterea sp\u259?l\u259?rii banilor \p
ar\pard\qj \li1440\ri345\sb248\sl-252\slmult0\fi360 \up0 \expndtw-1\charscalex10
0 \ul0\nosupersub\cf8\f9\fs22 Bazele instituirii unui regim interna\u355?ional d
e lupt\u259? mpotriva sp\u259?l\u259?rii banilor sunt reprezentate de standardele
\line \up0 \expndtw-2\charscalex100 interna\u355?ionale n materie, deja men\u355
?ionate si analizate n detaliu n capitolele anterioare, care impun \u355?\u259?ril
or ce le-au \line \up0 \expndtw-3\charscalex100 adoptat mai multe obliga\u355?ii
dect cele pe care acestea trebuie s\u259? le implementeze la nivel na\u355?ional
. Astfel, trebuie s\u259? \line \up0 \expndtw-1\charscalex100 subliniem importan
\u355?a Conven\u355?iei Na\u355?iunilor Unite mpotriva traficului ilicit de stupe
fiante si substan\u355?e psihotrope \line \up0 \expndtw-4\charscalex100 din \up0
\expndtw-2\charscalex100 1988 (Conven\u355?ia de la Viena) ;\ul0\nosupersub
\cf16\f17\fs22 \ul0\nosupersub\cf8\f9\fs22 Acordurile de la Basel privind
reglement\u259?rile bancare \u351?i practicile de \line \up0 \expndtw-3\cha
rscalex100 supraveghere (1988 \u351?i 1999) care au fost adoptate sub forma a do
u\u259? directive 2006/48.EC- pentru riscul de credit \u351?i \line \up0 \expndt
w-1\charscalex100 cel opera\u355?ional, 2006/49/EC-pentru riscul de pia\u355?\u2
59? \u351?i cel de contrapartid\u259? ;\ul0\nosupersub\cf16\f17\fs22 \ul0\nosup
ersub\cf8\f9\fs22 Conven\u355?ia privind sp\u259?larea, cercetarea, \line \up0 \
expndtw-2\charscalex100 sechestrarea si confiscarea veniturilor ob\u355?inute di
n activit\u259?\u355?i criminale (Conven\u355?ia de la Strasbourg-1990) ;\ul0\no
supersub\cf16\f17\fs22 \ul0\nosupersub\cf8\f9\fs22 cele 49 \line \up0 \expndtw1\charscalex100 de recomand\u259?ri ale GAFI\ul0\nosupersub\cf16\f17\fs22 \ul0\
nosupersub\cf8\f9\fs22 cu privire la m\u259?surile pe care trebuie s\u259? le ia
fiecare \u355?ar\u259? n vederea combaterii sp\u259?l\u259?rii \line \up0 \expnd

tw0\charscalex102 banilor \u351?i finan\u355?\u259?rii terorismului; Conven\u355

?ia Consiliului Europei privind sp\u259?larea descoperirea, sechestrarea \u351?i
\line \up0 \expndtw-1\charscalex100 confiscarea produselor infrac\u355?iunii \u
351?i finan\u355?area terorismului,adoptat\u259? la Var\u351?ovia la 16.05.2005,
precum \u351?i a III-a \line \up0 \expndtw-2\charscalex100 Directiv\u259? a Par
lamentului European \u351?i Consiliului Uniunii Europene privind prevenirea folo
sirii sistemului financiar \line \up0 \expndtw0\charscalex100 n scopul sp\u259?l\
u259?rii banilor \u351?i a finan\u355?\u259?rii terorismului(2005/60/CE).Avnd n ve
dere standardele interna\u355?ionale \u351?i \line \up0 \expndtw-1\charscalex100
obliga\u355?iile pe care Romnia \u351?i le-a asumat odat\u259? cu adoptarea aces
tora, analiza situa\u355?iei din Romnia sub aspectul \line \up0 \expndtw-2\charsc
alex100 amenin\u355?\u259?rii reprezentate de fenomenul sp\u259?l\u259?rii banil
or, opin\u259?m c\u259? elementele componente ale Strategiei Na\u355?ionale \lin
e \up0 \expndtw0\charscalex103 pentru instituirea unui regim eficient de combate
re a acestui fenomen, trebuie s\u259? se ntemeieze pe experien\u355?a \line \up0
\expndtw-1\charscalex100 interna\u355?ional\u259? \u351?i s\u259? fie completate
cu recomand\u259?ri specifice referitoare la m\u259?surile \u351?i activit\u259
?\u355?ile menite s\u259? asigure \line \up0 \expndtw-2\charscalex100 crearea un
or sisteme opera\u355?ionale eficiente. \par\pard\qj \li1440\ri361\sb18\sl-240\s
lmult0\fi360 \up0 \expndtw-3\charscalex100 Principiile unei Strategii Na\u355?io
nale de lupt\u259? mpotriva sp\u259?l\u259?rii banilor ar trebui s\u259? vizeze
urm\u259?toarele elemente \up0 \expndtw-4\charscalex100 de baz\u259?: \par\pard
\qj \li1440\ri351\sb4\sl-260\slmult0\fi360 \up0 \expndtw0\charscalex100 -\ul0\no
supersub\cf9\f10\fs22 evitarea limit\u259?rile impuse de comunitatea interna\u3
55?ional\u259? ca urmare a\ul0\nosupersub\cf8\f9\fs22 insuficien\u355?ei m\u259
?surilor luate pentru \up0 \expndtw-4\charscalex100 combaterea acestui fenomen,
\ul0\nosupersub\cf9\f10\fs22 cu scopul de a crea un sistem eficient de protec\u3
55?ie\ul0\nosupersub\cf8\f9\fs22 na\u355?ional\u259? mpotriva sp\u259?l\u259?rii
banilor, \up0 \expndtw-4\charscalex100 \u355?innd cont particularit\u259?\u355?i
le statului respectiv. \par\pard\qj \li1440\ri338\sb0\sl-250\slmult0\fi415 \up0
\expndtw-2\charscalex100 - m\u259?sura n care guvernele \ul0\nosupersub\cf9\f10\f
s22 sunt preg\u259?tite pentru o adoptare complet\u259? sau secven\u355?ial\u259
?\ul0\nosupersub\cf8\f9\fs22 , care depinde de pozi\u355?ia \up0 \expndtw-2\char
scalex100 acestor guverne fa\u355?\u259? de chestiuni ca : amenin\u355?area pe c
are o reprezint\u259? acest fenomen, posibilitatea de a ac\u355?iona pe \up0 \ex
pndtw-2\charscalex100 baza unor legi adoptate pe scar\u259? larg\u259? \u351?i d
e a proteja interesul economic al \u355?\u259?rii. \par\pard\qj \li1440\ri364\sb
0\sl-250\slmult0\fi360 \up0 \expndtw-2\charscalex100 Pentru aceasta trebuie acor
dat\u259? aten\u355?ie particularit\u259?\u355?ilor legisla\u355?iei na\u355?ion
ale \u351?i organiz\u259?rii institu\u355?ionale ce vor \up0 \expndtw-3\charscal
ex100 asigura diagnosticarea posibilelor puncte slabe \u351?i stabilirea recoman
d\u259?rilor privitoare la modul de eliminare a aceste \up0 \expndtw-4\charscale
x100 puncte slabe. \par\pard\ql \li1800\sb7\sl-253\slmult0 \up0 \expndtw0\charsc
alex100 \ul0\nosupersub\cf15\f16\fs22 Men\u355?ion\u259?m faptul c\u259? att disp
aritatea resurselor de care dispun statele, ct \u351?i situa\u355?iile geopolitic
e att de
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g47}{\bkmkend Pg47}\par\pard\qj \li1440\sb0\sl-240\slmult0 \par\pard\qj\li1440\s
b0\sl-240\slmult0 \par\pard\qj\li1440\sb0\sl-240\slmult0 \par\pard\qj\li1440\sb0
\sl-240\slmult0 \par\pard\qj\li1440\sb0\sl-240\slmult0 \par\pard\qj\li1440\ri269
\sb22\sl-240\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf15\f16\fs22
diferite ne determin\u259? s\u259? fim oarecum sceptici \u351?i s\u259? afirm\u
259?m c\u259? n materie de cooperare ntre \u355?\u259?ri \u351?i, mai precis n \up0
\expndtw-3\charscalex100 ceea ce prive\u351?te lupta mpotriva sp\u259?l\u259?rii
banilor, mai sunt nc\u259? multe de f\u259?cut. \par\pard\ql \li1440\ri335\sb10\
sl-253\slmult0\fi415\tx1800 \up0 \expndtw0\charscalex103 Referitor la sistemul i
nvestigativ na\u355?ional pentru prevenirea \u351?i combaterea sp\u259?l\u259?ri
i banilor, manifest\u259? \up0 \expndtw-2\charscalex100 lacune organizatorice att
la nivelul ONPCSB dar \u351?i la nivelul organelor judiciare. \line \tab \up0 \
expndtw0\charscalex103 Structura organiza\u355?ional\u259? a ONPCSB nu asigur\u2
59? eficien\u355?a opera\u355?ional\u259? n prelucrarea \u351?i diseminarea \line

\up0 \expndtw0\charscalex103 informa\u355?iilor financiare, ntruct forul decizion

al reprezentat de Plenul Oficiului, care are o componen\u355?\u259? \up0 \expndt
w0\charscalex103 eterogen\u259?,
nu poate lua n majoritatea cazurilor decizii
operative n consonan\u355?\u259? cu evolu\u355?ia \u351?i dinamica \up0 \expndtw2\charscalex100 fenomenului de sp\u259?lare a banilor.Sesiz\u259?rilor ONPCSB, c
are au la baz\u259? rapoartele transmise de c\u259?tre entit\u259?\u355?ile \up0
\expndtw0\charscalex100 raportoare \u351?i analizele financiare efectuate de c\
u259?tre speciali\u351?tii acestei institu\u355?ii, sunt transmise autorit\u259?
\u355?ilor \up0 \expndtw0\charscalex100 judiciare competente la o mare perioad\u
259? de timp dup\u259? efectuarea opera\u355?iunilor suspecte de sp\u259?lare a
banilor, \up0 \expndtw-1\charscalex100 fapt ce face practic imposibil\u259? iden
tificarea persoanelor implicate, probarea activit\u259?\u355?ii infrac\u355?iona
le \u351?i implicit \up0 \expndtw-2\charscalex100 tragerea la r\u259?spundere pe
nal\u259? a acestora. \par\pard\qj \li1440\ri355\sb10\sl-250\slmult0\fi360 \up0
\expndtw-1\charscalex100 Avnd n vedere obiectivele Strategiei de Dezvoltare Durabi
le a Romniei pna n anul 2025, ale Panului \up0 \expndtw-1\charscalex100 National
de Dezvoltare 2007-2013 ct \u351?i cele ale Strategiei Poli\u355?iei Romne 20082013, pentru eficientizarea \up0 \expndtw0\charscalex102 activit\u259?\u355?ii
structurilor men\u355?ionate,trebuie acordat\u259? o aten\u355?ie deosebit\
u259? cooper\u259?rii interinstitu\u355?ionale \u351?i \up0 \expndtw-1\charsc
alex100 interna\u355?ionale. De asemenea pot fi avute n vedere aspecte ale parten
eriatului public-privat, n scopul cre\u351?terii \up0 \expndtw-1\charscalex100 op
erativit\u259?\u355?ii, dezvolt\u259?rii con\u351?tiin\u355?ei civice, apropiere
a de societatea civil\u259? \u351?i implicarea acesteia n procesul de \up0 \expnd
tw-4\charscalex100 prevenire \u351?i combatere sp\u259?l\u259?rii banilor, precu
m \u351?i o mai bun\u259? cooperare cu entit\u259?\u355?ile raportoare \u351?i a
utorit\u259?\u355?ile de \up0 \expndtw-4\charscalex100 supraveghere pruden\u355?
ial\u259?. \par\pard\ql \li1800\sb0\sl-253\slmult0 \par\pard\ql\li1800\sb15\sl-2
53\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf7\f8\fs22 3.3. Manage
mentul strategic si opera\u355?ional al investig\u259?rii infrac\u355?iunii de s
p\u259?lare a banilor \par\pard\qj \li1440\ri306\sb247\sl-254\slmult0\fi360 \up0
\expndtw0\charscalex105 \ul0\nosupersub\cf8\f9\fs22 Dimensiunea strategic\u259?
nou\u259? este dat\u259? n domeniul sp\u259?l\u259?rii banilor de recentul Trata
t de Reform\u259? de la \up0 \expndtw-2\charscalex100 Lisabona. Aspectele opera\
u355?ionale decurg din cele strategice \u351?i au n vedere cunoa\u351?terea, gest
ionarea \u351?i exploatarea \up0 \expndtw-1\charscalex100 oportunit\u259?\u355?i
lor investigative la nivelul ONPCSB, DIICOT, IGPR, Ministerului Finan\u3
55?elor Publice, Directia \up0 \expndtw-1\charscalex100 Na\u355?ional\u259? A
nticorup\u355?ie, Serviciile de Informa\u355?ii. \ul0\nosupersub\cf15\f16\fs2
2 n concluzie, ob\u355?inerea efectului corespunz\u259?tor n lupta \up0 \ex
pndtw-3\charscalex100 mpotriva sp\u259?l\u259?rii banilor depinde de capacitatea
de implementare efectiv\u259? a dispozi\u355?iilor n domeniu, dac\u259? va fi \up
0 \expndtw-1\charscalex100 dublat\u259? de o cooperare interinstitu\u355?ional\u
259?, de specializarea \u351?i perfec\u355?ionarea continu\u259? a personalului
implicat, \up0 \expndtw-2\charscalex100 solu\u355?iile ce urmeaz\u259? a fi luat
e trebuind s\u259? aib\u259? un impact semnificativ att n ceea ce prive\u351?te pr
evenirea, ct \u351?i \up0 \expndtw-3\charscalex100 inl\u259?turarea consecin\u355
?elor ac\u355?iunilor ilicite. \par\pard\ql \li1800\sb247\sl-253\slmult0 \up0 \e
xpndtw-3\charscalex100 \ul0\nosupersub\cf7\f8\fs22 3.4. Abordarea criminologic\u
259? a fenomenului de sp\u259?lare a banilor \par\pard\qj \li1440\ri337\sb250\sl
-250\slmult0\fi360 \up0 \expndtw0\charscalex100 \ul0\nosupersub\cf15\f16\fs22 An
aliza criminologic\u259?, la nivel na\u355?ional, relev\u259? faptul c\u259? n Ro
mnia, dup\u259? o lung\u259? perioad\u259? de timp de \line \up0 \expndtw0\charsc
alex102 tranzi\u355?ie la economia de pia\u355?\u259? \u351?i aderarea la Uniune
a Europena, simbioza mediul economic cu cel politic, \line \up0 \expndtw0\char
scalex102 genereaz\u259? condi\u355?iile favorabile infrac\u355?ionalit\u259?\u
355?ii economico-financiare n general si sp\u259?larea banilor-n special\ul0\nosup
ersub\cf8\f9\fs22 . \par\pard\qj \li1440\ri343\sb8\sl-253\slmult0\fi415 \up0 \ex
pndtw0\charscalex100 De asemenea, constat\u259?m profesionalizarea infractorilor
n domrniul sp\u259?l\u259?rii banilor care dispun de resurse \up0 \expndtw0\char

scalex100 intelectuale, logistice \u351?i economice pentru atingerea scopurilor

infrac\u355?ionale.\ul0\nosupersub\cf15\f16\fs22 n opinia noastr\u259?, structuri
le de \up0 \expndtw-3\charscalex100 specialitate, care func\u355?ioneaz\u259? n
cadrul Direc\u355?iei de Combatere a Finan\u355?\u259?rii Terorismului \u351?i
Sp\u259?l\u259?rii Banilor \u351?i \up0 \expndtw0\charscalex104 Direc\u355?iei d
e Investigare a Fraudelor din IGPR, trebuie s\u259? aib\u259? compartimente de a
naliz\u259? criminlogic\u259? \u351?i \up0 \expndtw0\charscalex100 financiar-ope
rativ\u259?, care s\u259? direc\u355?ioneze activit\u259?\u355?ile specifice \u3
51?i de cercetare penal\u259? n domeniul investigarii \up0 \expndtw-2\charscalex1
00 infrac\u355?iunilor de sp\u259?lare a banilor. Avnd n vedere procesul de inte
grare a Romniei n Uniunea European\u259?, \up0 \expndtw-2\charscalex100 ct \u351?i
tendin\u355?a manifest\u259? de a exploata oportunita\u355?ile informativ operat
ive \u351?i ivestigative ale serviciilor politienesti \up0 \expndtw0\charscalex1
05 din Statele Membre, dar \u351?i la nivelul european prin desemnarea n Tratatul
de la Lisabona a serviciului \up0 \expndtw0\charscalex105 EUROPOL de a sprijini
activit\u259?\u355?ile investigative \u351?i de cercetare ale viitorului Parche
t European n lupta \up0 \expndtw-3\charscalex100 mpotriva sp\u259?l\u259?rii banil
or propunem urm\u259?toarele: \par\pard\qj \li1440\ri333\sb10\sl-250\slmult0\fi3
60 \up0 \expndtw-1\charscalex100 1.Reconsiderarea activitatilor investigative pe
ntru prevenirea \u351?i combaterea sp\u259?l\u259?rii banilor, plecnd de la \up0
\expndtw0\charscalex104 aspectul c\u259? fenomenul sp\u259?l\u259?rii banilor re
prezint\u259? o problem\u259? de credibilitate extern\u259? a Rom\u259?niei dar
\u351?i o \up0 \expndtw-2\charscalex100 problem\u259? care poate constituii un r
isc la siguran\u355?a national\u259? \u351?i la dezvoltarea durabil\u259? a t\u2
59?rii noastre. \par\pard\qj \li1440\ri364\sb0\sl-260\slmult0\fi415 \up0 \expndt
w0\charscalex100 \ul0\nosupersub\cf8\f9\fs22 n acest sens consider\u259?m c\u259?
se impun a fi intreprinse activit\u259?\u355?i de ameliorare a cooper\u259?rii n
tre serviciile de \line \up0 \expndtw0\charscalex100 informa\u355?ii, cele cu at
ribu\u355?ii de investigare \u351?i cercetare, cu accent pe dezvoltarea comunica
rii \u351?i leg\u259?turilor pe
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}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g48}{\bkmkend Pg48}\par\pard\qj \li1440\sb0\sl-260\slmult0 \par\pard\qj\li1440\s
b0\sl-260\slmult0 \par\pard\qj\li1440\sb0\sl-260\slmult0 \par\pard\qj\li1440\sb0
\sl-260\slmult0 \par\pard\qj\li1440\ri331\sb146\sl-260\slmult0 \up0 \expndtw-2\c
harscalex100 \ul0\nosupersub\cf8\f9\fs22 orizontal\u259?. Circula\u355?ia inform
a\u355?iilor, analiza \u351?i tratamentul acestora sunt determinante pentru succ
esul ac\u355?iunilor de \line \up0 \expndtw0\charscalex102 combatere a criminali

t\u259?\u355?ii. Consolidarea unit\u259?\u355?ilor specializate n culegerea \u351

?i analiza informa\u355?iilor presupune \line \up0 \expndtw0\charscalex102 elimi
narea excesului de secretizare \u351?i compartimentare, care poate garanta explo
atarea operativ\u259? a informa\u355?iilor. \par\pard\qj \li1440\ri333\sb0\sl-25
3\slmult0\fi360 \up0 \expndtw-3\charscalex100 Consider\u259?m necesar s\u259? se
elaboreze \u351?i s\u259? se aplice proceduri \u351?i reglement\u259?ri intern
e unitare privind organizarea \up0 \expndtw0\charscalex103 \u351?i desf\u259?\u3
51?urarea activit\u259?\u355?ii informative, de investigare \u351?i cercetare a
criminalit\u259?\u355?ii economco-finaciare. n acest \up0 \expndtw0\charscalex102
context, trebuie redefinite conceptele de munc\u259? informativ-operativ\u259?
\u351?i de investiga\u355?ii n domeniul combaterii \up0 \expndtw0\charscalex102 s
p\u259?l\u259?rii banilor, tinnd cont de managementul investigativ specific acest
ui tip de cauze. \par\pard\ql \li1440\ri269\sb0\sl-252\slmult0\fi360\tx1800 \up0
\expndtw-3\charscalex100 \ul0\nosupersub\cf15\f16\fs22 2.Reglementarea unor pro
ceduri speciale de indisponibilizare a bunurilor sp\u259?l\u259?torilor de bani,
nc\u259? din faza \line \up0 \expndtw-2\charscalex100 actelor premerg\u259?toare
, pentru cauzele care privesc sp\u259?larea banilor \u351?i finan\u355?area tero
rismului. \line \tab \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf8\f9\fs22 O
rdonan\u355?a de Urgen\u355?\u259? a Guvernului nr. 53/2008\ul0\super\cf11\f12\f
s20 41\ul0\nosupersub\cf8\f9\fs22 privind modificarea Legii nr.656/2002, consid
er\u259?m c\u259? este un \line \up0 \expndtw-3\charscalex100 instrument juridic
adecvat luptei mpotriva sp\u259?l\u259?rii banilor, dar nu se poate extinde \u35
1?i asupra actelor premerg\u259?toare. \line \up0 \expndtw-1\charscalex100 n aces
t sens consider\u259?m c\u259? modificarea \u351?i completarea acestui act norma
tiv este necesar\u259?, ntruct f\u259?ptuitorul, n \line \up0 \expndtw-1\charscalex
100 timpul desf\u259?\u351?ur\u259?rii actelor premerg\u259?toare, poate nstr\u25
9?ina bunurile care sunt supuse procesului de sp\u259?lare. \par\pard\qj \li1440
\ri346\sb0\sl-260\slmult0\fi360 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf
15\f16\fs22 3.nfiin\u355?area n cadrul ONPCSB a unor Eviden\u355?e-Cazier cu
persoanele fizice \u351?i juridice implicate n \up0 \expndtw-3\charscalex10
0 opera\u355?iuni de sp\u259?lare a banilor \u351?i finan\u355?area a actelor de
terorism \par\pard\qj \li1440\ri345\sb0\sl-260\slmult0\fi360 \up0 \expndtw-2\ch
arscalex100 \ul0\nosupersub\cf8\f9\fs22 Consider\u259?m c\u259? nfiin\u355?area a
cestei eviden\u355?e cazier, n care s\u259? fie nscrise persoanele fizice \u351?i
juridice, pe genuri \up0 \expndtw0\charscalex100 de infrac\u355?iuni predicat, d
up\u259? ramnerea definitiv\u259? \u351?i irevocabil\u259? a unei hot\u259?rri jud
ec\u259?tore\u351?ti, ar avea un impact \up0 \expndtw0\charscalex100 psihologic
profund, afectnd credibilitatea celor nscri\u351?i n aceast\u259? eviden\u355?\u259
?. \par\pard\qj \li1440\ri334\sb0\sl-260\slmult0\fi360 \up0 \expndtw0\charscalex
102 Aceast\u259? evident\u259? cazier ar deveni un instrument de lucru att pentru
structurile operative ale IGPR, DNA, \up0 \expndtw0\charscalex102 DIICOT, DLAF,
dar \u351?i pentru Ministerul Economiei \u351?i Finan\u355?elor, ct \u351?i pent
ru Ministerului de Justi\u355?ie. \par\pard\li1800\sb220\sl-253\slmult0\fi4130 \
up0 \expndtw-6\charscalex100 \ul0\nosupersub\cf7\f8\fs22 BIBLIOGRAFIE\par\pard\l
i1800\sb0\sl-252\slmult0\fi0 \up0 \expndtw-6\charscalex100 I. ACTE NORMATIVE\par
\pard\ql \li1800\sb238\sl-253\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosuper
sub\cf8\f9\fs22 1.\ul0\nosupersub\cf21\f22\fs22 \ul0\nosupersub\cf7\f8\fs22 C
onstitu\u355?ia Romniei\ul0\nosupersub\cf8\f9\fs22 , Regia Autonom\u259? Monitoru
l Oficial, Bucure\u351?ti, 2003; \par\pard\ql \li1800\sb7\sl-253\slmult0 \up0 \
expndtw-4\charscalex100 2.\ul0\nosupersub\cf21\f22\fs22 \ul0\nosupersub\cf7\f8\
fs22 Codul Penal al Romniei\ul0\nosupersub\cf8\f9\fs22 ; \par\pard\ql \li1800\s
b1\sl-237\slmult0 \up0 \expndtw-4\charscalex100 3.\ul0\nosupersub\cf21\f22\fs22
\ul0\nosupersub\cf7\f8\fs22 Codul de Procedur\u259? Penal\u259?\ul0\nosupersu
b\cf8\f9\fs22 ; \par\pard\qj \li1440\ri385\sb4\sl-260\slmult0\fi360 \up0 \expndt
w0\charscalex103 4.\ul0\nosupersub\cf21\f22\fs22 \ul0\nosupersub\cf7\f8\fs22
Codurile penale \ul0\nosupersub\cf8\f9\fs22 din Italia, Germania, Fran\u355?a, L
uxemburg, Grecia, Austria, Olanda, Ungaria, Belgia, \up0 \expndtw0\charscalex103
Fran\u355?a, Portugalia, Spania . \par\pard\qj \li1440\ri371\sb0\sl-260\slmult0
\fi360 \up0 \expndtw-1\charscalex100 5.\ul0\nosupersub\cf21\f22\fs22 \ul0\nosup
ersub\cf7\f8\fs22 Conven\u355?ia privind protec\u355?ia intereselor financiare

ale
Comunit\u259?\u355?ilor Europene \ul0\nosupersub\cf8\f9\fs22 din 26 iul
ie 1995, \up0 \expndtw-1\charscalex100 publicat\u259? n Jurnalul Oficial al Comun
it\u259?\u355?ilor Europene nr. C 316 din 27 noiembrie 1995; \par\pard\ql \li180
0\sb1\sl-235\slmult0 \up0 \expndtw-4\charscalex100 6.\ul0\nosupersub\cf21\f22\fs
22 \ul0\nosupersub\cf7\f8\fs22 Conven\u355?ia european\u259? privind asisten\
u355?a juridic\u259? n materie penal\u259?\ul0\nosupersub\cf8\f9\fs22 (20.04.196
2) \u351?i Protocolul adi\u355?ional; \par\pard\ql \li1800\sb5\sl-236\slmult0\tx
5776 \up0 \expndtw-2\charscalex100 7.\ul0\nosupersub\cf21\f22\fs22 \ul0\nosuper
sub\cf7\f8\fs22 Conven\u355?ia Consiliului Europei din \tab \up0 \expndtw-2
\charscalex100 1990\ul0\nosupersub\cf8\f9\fs22 referitoare la sp\u259?larea,
c\u259?utarea, blocarea \u351?i confiscarea \par\pard\ql \li1440\sb10\sl-25
3\slmult0 \up0 \expndtw-3\charscalex100 fondurilor provenite din infrac\u355?iun
i; \par\pard\li1440\sb9\sl-253\slmult0\fi360\tx2230 \up0 \expndtw-1\charscalex10
0 8.\tab \up0 \expndtw0\charscalex100 \ul0\nosupersub\cf7\f8\fs22 Conven\u355?ia
din 2000\ul0\nosupersub\cf8\f9\fs22 referitoare la asisten\u355?a juridic\u259
? reciproc\u259? n probleme infrac\u355?ionale ncheiat\u259? ntre\par\pard\li1440\s
b0\sl-252\slmult0\fi0 \up0 \expndtw-1\charscalex100 statele membre UE \u351?i Pr
otocolul acesteia;\par\pard\li1440\sb2\sl-253\slmult0\fi360\tx2230 \up0 \expndtw
-1\charscalex100 9.\tab \up0 \expndtw0\charscalex100 \ul0\nosupersub\cf7\f8\fs22
Conven\u355?ia ONU din 2000\ul0\nosupersub\cf8\f9\fs22 mpotriva crimei organiza
te transna\u355?ionale (ratificat\u259? prin Legea nr. 565/2002,\par\pard\li1440
\sb0\sl-252\slmult0\fi0 \up0 \expndtw-1\charscalex100 publicat\u259? n Monitorul
Oficial nr. 813/8.11.2002);\par\pard\qj \li1440\ri342\sb0\sl-260\slmult0\fi360 \
up0 \expndtw0\charscalex100 10.\ul0\nosupersub\cf21\f22\fs22 \ul0\nosupersub\cf
8\f9\fs22 \ul0\nosupersub\cf7\f8\fs22 Decizia-cadru a Consiliului UE\ul0\nosup
ersub\cf8\f9\fs22 referitoare la protocoalele de cooperare dintre unit\u259?\u3
55?ile de informa\u355?ii \up0 \expndtw0\charscalex100 financiare ale statelor m
embre n ceea ce prive\u351?te schimbul de informa\u355?ii; \par\pard\qj \li1440\r
i337\sb0\sl-260\slmult0\fi360 \up0 \expndtw-2\charscalex100 11.\ul0\nosupersub\c
f21\f22\fs22 \ul0\nosupersub\cf8\f9\fs22 \ul0\nosupersub\cf7\f8\fs22 Deciziacadru a Consiliului Uniunii Europene\ul0\nosupersub\cf8\f9\fs22 referitoare la
sp\u259?larea de bani, identificarea, depistarea, \up0 \expndtw-2\charscalex100
sechestrarea, preluarea \u351?i confiscarea mijloacelor \u351?i fondurilor prove
nite din infrac\u355?iuni; \par\pard\qj \li1440\ri366\sb0\sl-260\slmult0\fi360 \
up0 \expndtw0\charscalex100 12.\ul0\nosupersub\cf21\f22\fs22 \ul0\nosupersub\cf
8\f9\fs22 \ul0\nosupersub\cf7\f8\fs22 Declara\u355?ia politic\u259? a ONU din
1998\ul0\nosupersub\cf8\f9\fs22 \u351?i Planul de Ac\u355?iune pentru combatere
a activit\u259?\u355?ilor de sp\u259?lare de \line \up0 \expndtw-1\charscalex100
bani; \par\pard\li1440\sb1\sl-210\slmult0\fi360\tx3251\tx11476 \up0 \expndtw-4\
charscalex100 13.\ul0\nosupersub\cf21\f22\fs22 \ul0\nosupersub\cf8\f9\fs22 \ul
0\nosupersub\cf7\f8\fs22 Directiva\tab \up0 \expndtw0\charscalex100 2000/28/CE
a Parlamentului European \u351?i a Consiliului Uniunii Europene din\tab
\up0 \expndtw0\charscalex100 18\par\pard\li1440\sb7\sl-247\slmult0\fi0 \up0 \ex
pndtw0\charscalex100 septembrie 2000\ul0\nosupersub\cf8\f9\fs22 , care modific\u
259? Directiva 2000/12/CE referitoare la accesul la activit\u259?\u355?ile insti
tu\u355?iilor de credit \u351?i\par\pard\li1440\sb3\sl-253\slmult0\fi0 \up0 \exp
ndtw0\charscalex100 exercitarea acestora;\par\pard\ql \li1440\sb0\sl-207\slmult0
\par\pard\ql\li1440\sb0\sl-207\slmult0 \par\pard\ql\li1440\sb0\sl-207\slmult0 \
par\pard\ql\li1440\sb0\sl-207\slmult0 \par\pard\ql\li1440\sb19\sl-207\slmult0 \u
p0 \expndtw-2\charscalex100 \ul0\super\cf13\f14\fs19\ul0\super\cf13\f14\fs18 41\
ul0\nosupersub\cf14\f15\fs18 publicat\u259? n MO nr.333/30.04.2008
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b0\sl-240\slmult0 \par\pard\qj\li1440\sb0\sl-240\slmult0 \par\pard\qj\li1440\sb0
\sl-240\slmult0 \par\pard\qj\li1440\sb0\sl-240\slmult0 \par\pard\qj\li1440\ri369
\sb22\sl-240\slmult0\fi360 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf8\f9\
fs22 14.\ul0\nosupersub\cf21\f22\fs22 \ul0\nosupersub\cf8\f9\fs22 \ul0\nosuper
sub\cf7\f8\fs22 Directiva 2001/97/CE a Parlamentului European \u351?i a Consili
ului Uniunii Europene din 2 decembrie \line \up0 \expndtw-4\charscalex100 2001\u
l0\nosupersub\cf8\f9\fs22 , care modific\u259? Directiva Consiliului Uniuni
i Europene \up0 \expndtw-4\charscalex100 91/308/CCE referitoare la prevenire
a utiliz\u259?rii \par\pard\ql \li1440\sb10\sl-253\slmult0 \up0 \expndtw-3\char
scalex100 sistemului financiar pentru sp\u259?larea banilor; \par\pard\qj \li144
0\ri334\sb0\sl-260\slmult0\fi360 \up0 \expndtw0\charscalex100 15.\ul0\nosupersub
\cf21\f22\fs22 \ul0\nosupersub\cf8\f9\fs22 \ul0\nosupersub\cf7\f8\fs22 Direct
iva Consiliului Comunit\u259?\u355?ilor Europene din 10 iunie 1991\ul0\nosuper
sub\cf8\f9\fs22 referitoare la prevenirea utiliz\u259?rii \up0 \expndtw0\charsc
alex100 sistemului financiar pentru sp\u259?larea banilor (cunoscut\u259? sub nu
mele de Directiva 91/308/CEE); \par\pard\qj \li1440\ri343\sb0\sl-240\slmult0\fi3
60 \up0 \expndtw0\charscalex100 16.\ul0\nosupersub\cf21\f22\fs22 \ul0\nosupersu
b\cf7\f8\fs22 Hot\u259?rrea Guvernului nr. 1050/01.07.2004\ul0\nosupersub\cf8\
f9\fs22 pentru aprobarea Normelor Metodologice de aplicare a \up0 \expndtw0\cha
rscalex100 Ordonan\u355?ei Guvernului nr.92/2003 privind Codul de Procedur Fiscal
\u259?; \par\pard\qj \li1440\ri365\sb3\sl-260\slmult0\fi360 \up0 \expndtw0\chars
calex100 17.\ul0\nosupersub\cf21\f22\fs22 \ul0\nosupersub\cf8\f9\fs22 \ul0\nos
upersub\cf7\f8\fs22 Hot\u259?rrea Guvernului nr. 165/03.03.2005\ul0\nosupersub\c
f8\f9\fs22 privind organizarea \u351?i func\u355?ionarea Autorit\u259?\u355?ii
Na\u355?ionale a \up0 \expndtw-1\charscalex100 V\u259?milor; \par\pard\qj \li144
0\ri364\sb0\sl-260\slmult0\fi360 \up0 \expndtw-1\charscalex100 18.\ul0\nosupersu
b\cf21\f22\fs22 \ul0\nosupersub\cf7\f8\fs22 Hot\u259?rrea Guvernului nr. 208/1
7.03.2005\ul0\nosupersub\cf8\f9\fs22 privind organizarea \u351?i func\u355?iona
rea Ministerului Finan\u355?elor \up0 \expndtw-2\charscalex100 Publice; \par\par
d\qj \li1440\ri355\sb0\sl-240\slmult0\fi360 \up0 \expndtw0\charscalex100 19.\ul0
\nosupersub\cf21\f22\fs22 \ul0\nosupersub\cf8\f9\fs22 \ul0\nosupersub\cf7\f8\f
s22 Hot\u259?rrea Guvernului nr. 44/2004\ul0\nosupersub\cf8\f9\fs22 pentru apr
obarea Normelor Metodologice de aplicare a Legii nr. \up0 \expndtw0\charscalex10
0 571/2003 privind Codul Fiscal; \par\pard\qj \li1440\ri352\sb1\sl-260\slmult0\f
i360 \up0 \expndtw-3\charscalex100 20.\ul0\nosupersub\cf21\f22\fs22 \ul0\nosupe
rsub\cf8\f9\fs22 \ul0\nosupersub\cf7\f8\fs22 Hot\u259?rrea Guvernului nr. 610/2
3.06.2005\ul0\nosupersub\cf8\f9\fs22 pentru modificarea \u351?i completarea Nor
melor Metodologice de \up0 \expndtw-4\charscalex100 aplicare a Legii nr. 571/200
3 privind Codul Fiscal; \par\pard\qj \li1440\ri359\sb0\sl-260\slmult0\fi360 \up0
\expndtw-2\charscalex100 21.\ul0\nosupersub\cf21\f22\fs22 \ul0\nosupersub\cf8\
f9\fs22 \ul0\nosupersub\cf7\f8\fs22 Hotararea Guvernului nr. 682/1994 \ul0\nos
upersub\cf8\f9\fs22 privind aprobarea Metodologiei pentru concesionarea de ter
enuri si \up0 \expndtw-3\charscalex100 constructii in zonele libere; \par\pard\q
j \li1440\ri338\sb0\sl-240\slmult0\fi360 \up0 \expndtw-2\charscalex100 22.\ul0\n

osupersub\cf21\f22\fs22 \ul0\nosupersub\cf8\f9\fs22 \ul0\nosupersub\cf7\f8\fs2

2 Hot\u259?rrea Guvernului nr. 728/2001\ul0\nosupersub\cf8\f9\fs22 , prin care a
u fost aprobate Normele metodologice pentru aplicarea \up0 \expndtw-2\charscalex
100 Ordonan\u355?ei de urgen\u355?\u259? a Guvernului nr. 24/1998, privind regim
ul zonelor defavorizate, republicat\u259?; \par\pard\ql \li1800\sb7\sl-253\slmul
t0 \up0 \expndtw-2\charscalex100 23.\ul0\nosupersub\cf21\f22\fs22 \ul0\nosupers
ub\cf7\f8\fs22 Legea nr. 241/15.07.2005\ul0\nosupersub\cf8\f9\fs22 privind pr
evenirea \u351?i combaterea evaziunii fiscale; \par\pard\qj \li1440\ri359\sb0\sl
-260\slmult0\fi360 \up0 \expndtw-3\charscalex100 24.\ul0\nosupersub\cf21\f22\fs2
2 \ul0\nosupersub\cf8\f9\fs22 \ul0\nosupersub\cf7\f8\fs22 Legea nr. 324/2009
din 20 octombrie 2009\ul0\nosupersub\cf8\f9\fs22 pentru aprobarea Ordonan\u355?
ei de Urgen\u355?a a Guvernului nr. 46 \up0 \expndtw-2\charscalex100 din 13 mai
2009 privind imbunatatirea procedurilor fiscale si diminuarea evaziunii fiscale,
publicat\u259? in Monitorul \up0 \expndtw-2\charscalex100 Oficial nr. 713 din 2
2 octombrie 2009; \par\pard\ql \li1800\sb1\sl-213\slmult0 \up0 \expndtw-2\charsc
alex100 25.\ul0\nosupersub\cf21\f22\fs22 \ul0\nosupersub\cf8\f9\fs22 \ul0\nosu
persub\cf7\f8\fs22 Legea nr. 494/2004\ul0\nosupersub\cf8\f9\fs22 privind aprob
area Ordonan\u355?ei Guvernului nr.83/2004; \par\pard\qj \li1440\ri365\sb9\sl-26
0\slmult0\fi360 \up0 \expndtw-3\charscalex100 26.\ul0\nosupersub\cf21\f22\fs22
\ul0\nosupersub\cf8\f9\fs22 \ul0\nosupersub\cf7\f8\fs22 Legea nr. 507/12.07.20
02\ul0\nosupersub\cf8\f9\fs22 privind organizarea \u351?i desf\u259?\u351?urare
a unor activit\u259?\u355?i economice de c\u259?tre persoane \line \up0 \expndtw
-4\charscalex100 fizice; \par\pard\ql \li1800\sb1\sl-235\slmult0 \up0 \expndtw-3
\charscalex100 27.\ul0\nosupersub\cf21\f22\fs22 \ul0\nosupersub\cf8\f9\fs22 \u
l0\nosupersub\cf7\f8\fs22 Legea nr. 571/2003\ul0\nosupersub\cf8\f9\fs22 privin
d Codul Fiscal; \par\pard\li1440\sb21\sl-253\slmult0\fi360\tx3409 \up0 \expndtw4\charscalex100 28.\ul0\nosupersub\cf21\f22\fs22 \ul0\nosupersub\cf7\f8\fs22
Legea
nr.\tab \up0 \expndtw-3\charscalex100 39/21.01.2003\ul0\nosupersub\cf8\
f9\fs22
privind prevenirea
\u351?i
combaterea
criminalit\u259?\u35
5?ii organizate;\par\pard\li1440\sb0\sl-252\slmult0\fi360 \up0 \expndtw-3\charsc
alex100 29.\ul0\nosupersub\cf21\f22\fs22 \ul0\nosupersub\cf7\f8\fs22 Legea nr
. 84 din 21.07.1992\ul0\nosupersub\cf8\f9\fs22 privind regimul zonelor libere,
publicata n Monitorul Oficial al Romniei nr.\par\pard\li1440\sb3\sl-253\slmult0\fi
0 \up0 \expndtw-4\charscalex100 182/30.07.1992;\par\pard\qj \li1440\ri374\sb0\sl
-260\slmult0\fi360 \up0 \expndtw-2\charscalex100 30.\ul0\nosupersub\cf21\f22\fs2
2 \ul0\nosupersub\cf7\f8\fs22 Legea nr. 360/06.06.2002 privind Statutul
Poli\u355?istului\ul0\nosupersub\cf8\f9\fs22
cu modific\u259?rile \u351?
i complet\u259?rile aduse de \up0 \expndtw-2\charscalex100 Legea nr. 281/24.06.2
003, O.U.G. nr.89/02.10.2003 \u351?i Legea nr. 101/07.04.2004; \par\pard\ql \li1
800\sb1\sl-217\slmult0 \up0 \expndtw-3\charscalex100 31.\ul0\nosupersub\cf21\f22
\fs22 \ul0\nosupersub\cf8\f9\fs22 \ul0\nosupersub\cf7\f8\fs22 Legea nr. 301/2
8.06.2004 privind Codul penal al Romniei\ul0\nosupersub\cf8\f9\fs22 ; \par\pard\q
l \li1800\sb14\sl-253\slmult0\tx4129 \up0 \expndtw-3\charscalex100 32.\ul0\nosup
ersub\cf21\f22\fs22 \ul0\nosupersub\cf7\f8\fs22 Legea nr.161 din \tab \up0
\expndtw-1\charscalex100 19.04.2003\ul0\nosupersub\cf8\f9\fs22 privind unele
m\u259?suri pentru asigurarea transparen\u355?ei n exercitarea \par\pard\ql
\li1440\sb7\sl-253\slmult0 \up0 \expndtw-2\charscalex100 demnit\u259?\u355?ilor
publice, a func\u355?iilor publice \u351?i n domeniul de afaceri, prevenirea \u3
51?i sanc\u355?ionarea corup\u355?iei; \par\pard\qj \li1440\ri362\sb0\sl-260\slm
ult0\fi360 \up0 \expndtw-2\charscalex100 33.\ul0\nosupersub\cf21\f22\fs22 \ul0\
nosupersub\cf7\f8\fs22 Legea nr.218/2002 privind organizarea \u351?i func\u355
?ionarea Poli\u355?iei Romne,\ul0\nosupersub\cf8\f9\fs22 Monitorul Oficial nr.30
5 din \up0 \expndtw-3\charscalex100 09 mai 2002; \par\pard\qj \li1440\ri365\sb0\
sl-240\slmult0\fi360 \up0 \expndtw0\charscalex104 34.\ul0\nosupersub\cf21\f22\fs
22 \ul0\nosupersub\cf8\f9\fs22 \ul0\nosupersub\cf7\f8\fs22 Legea nr.281/2003
\ul0\nosupersub\cf8\f9\fs22 privind modificarea \u351?i completarea Codului de P
rocedur\u259? Penal\u259? \u351?i a unor legi \up0 \expndtw-3\charscalex100 spec
ifice; \par\pard\ql \li1800\sb9\sl-253\slmult0 \up0 \expndtw-2\charscalex100 35.
\ul0\nosupersub\cf21\f22\fs22 \ul0\nosupersub\cf8\f9\fs22 \ul0\nosupersub\cf7\
f8\fs22 Legea nr.360/2002 privind Statutul poli\u355?istului\ul0\nosupersub\cf8

\f9\fs22 , Monitorul Oficial nr.440 din 24 iunie 2002; \par\pard\ql \li1800\sb1\

sl-237\slmult0 \up0 \expndtw-2\charscalex100 36.\ul0\nosupersub\cf21\f22\fs22 \
ul0\nosupersub\cf8\f9\fs22 \ul0\nosupersub\cf7\f8\fs22 Legea nr.656/07.12.2002
\ul0\nosupersub\cf8\f9\fs22 pentru prevenirea \u351?i sanc\u355?ionarea sp\u259
?l\u259?rii banilor; \par\pard\ql \li1800\sb10\sl-253\slmult0 \up0 \expndtw-3\ch
arscalex100 37.\ul0\nosupersub\cf21\f22\fs22 \ul0\nosupersub\cf7\f8\fs22 Lege
a nr. 230/2005\ul0\nosupersub\cf8\f9\fs22 pentru modificarea Legii nr. 656/2002
; \par\pard\qj \li1440\ri362\sb2\sl-260\slmult0\fi360 \up0 \expndtw-1\charscalex
100 38.\ul0\nosupersub\cf21\f22\fs22 \ul0\nosupersub\cf8\f9\fs22 \ul0\nosupers
ub\cf7\f8\fs22 Ordonan\u355?a Guvernului nr.16/1997 \ul0\nosupersub\cf8\f9\fs22
privind statutul personalului vamal, Monitorul Oficial nr.39 din 31 \up0 \expnd
tw-2\charscalex100 ianuarie 1998; \par\pard\qj \li1440\ri363\sb0\sl-260\slmult0\
fi360 \up0 \expndtw-2\charscalex100 39.\ul0\nosupersub\cf21\f22\fs22 \ul0\nosup
ersub\cf7\f8\fs22 Ordonan\u355?a Guvernului nr. 83/19.08.2004 \ul0\nosupersub\
cf8\f9\fs22 pentru modificarea \u351?i completarea Legii nr. 571/2003 privind \u
p0 \expndtw-3\charscalex100 Codul Fiscal; \par\pard\ql \li1800\sb1\sl-211\slmult
0 \up0 \expndtw-2\charscalex100 40.\ul0\nosupersub\cf21\f22\fs22 \ul0\nosupersu
b\cf8\f9\fs22 \ul0\nosupersub\cf7\f8\fs22 Ordonan\u355?a Guvernului nr. 92/200
3\ul0\nosupersub\cf8\f9\fs22 privind Codul de Procedur Fiscal\u259?; \par\pard\q
j \li1440\ri359\sb15\sl-253\slmult0\fi360 \up0 \expndtw0\charscalex100 41.\ul0\n
osupersub\cf21\f22\fs22 \ul0\nosupersub\cf7\f8\fs22 Ordonan\u355?a Guvernului
nr. 8/2005\ul0\nosupersub\cf8\f9\fs22 privind stabilirea unor masuri de prelua
re a Garzii Financiare si a \up0 \expndtw-2\charscalex100 Autoritatii Nationale
a Vamilor in subordinea Ministerului Finantelor Publice, precum si a
unor masuri de \up0 \expndtw0\charscalex100 reorganizare a Agentiei Nationa
le de Administrare Fiscala, publicata in Monitorul Oficial, Partea I,
nr. \up0 \expndtw0\charscalex100 101/31.01.2005. \par\pard\sect\sectd\fs24\paper
w12240\paperh15840\pard\sb0\sl-240{\bkmkstart Pg50}{\bkmkend Pg50}\par\pard\ql \
li1800\sb0\sl-253\slmult0 \par\pard\ql\li1800\sb0\sl-253\slmult0 \par\pard\ql\li
1800\sb0\sl-253\slmult0 \par\pard\ql\li1800\sb0\sl-253\slmult0 \par\pard\ql\li18
00\sb0\sl-253\slmult0 \par\pard\ql\li1800\sb186\sl-253\slmult0 \up0 \expndtw-7\c
harscalex100 \ul0\nosupersub\cf7\f8\fs22 II. TRATATE. CURSURI. MONOGRAFII \par\p
ard\ql \li1800\sb247\sl-253\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersu
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cf21\f22\fs22 \ul0\nosupersub\cf7\f8\fs22 Amza Tudor\ul0\nosupersub\cf8\f9\fs
22 , \u8222?\ul0\nosupersub\cf9\f10\fs22 Tratat de teorie \u351?i politic\u259?
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800\sb11\sl-253\slmult0 \up0 \expndtw-4\charscalex100 8.\ul0\nosupersub\cf21\f22

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g51}{\bkmkend Pg51}\par\pard\ql \li1800\sb0\sl-253\slmult0 \par\pard\ql\li1800\s
b0\sl-253\slmult0 \par\pard\ql\li1800\sb0\sl-253\slmult0 \par\pard\ql\li1800\sb0
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udii de drept romnesc, nr. 3-4/2001\ul0\nosupersub\cf7\f8\fs22 ; \par\pard\qj \li
1440\ri356\sb0\sl-260\slmult0\fi360\tx2952 \up0 \expndtw-3\charscalex100 \ul0\no
supersub\cf8\f9\fs22 8.\ul0\nosupersub\cf21\f22\fs22 \ul0\nosupersub\cf7\f8\fs2
2 Dit\u259? C. \tab \up0 \expndtw0\charscalex103 \ul0\nosupersub\cf8\f9\fs22 \u8
222?\ul0\nosupersub\cf9\f10\fs22 Considera\u355?ii privind restabilirea situa\u3
55?iei anterioare cu special\u259? referire la infrac\u355?iunea de \line\up0 \e
xpndtw-3\charscalex100 evaziune fiscal\u259?\ul0\nosupersub\cf8\f9\fs22 ", Revis
ta \u8222?Dreptul", V. 1, 2004; \par\pard\qj \li1440\ri269\sb0\sl-260\slmult0\fi
360 \up0 \expndtw-3\charscalex100 9.\ul0\nosupersub\cf21\f22\fs22 \ul0\nosupers
ub\cf7\f8\fs22 Fabienne Bultot, \ul0\nosupersub\cf9\f10\fs22 Les obligations des
organismes financiers dans la lutte contre le blanchiment de capitaux, \ul0\nos
upersub\cf8\f9\fs22 n \up0 \expndtw-4\charscalex100 Revista Agon nr.26. 2000; \pa
r\pard\qj \li1440\ri340\sb0\sl-240\slmult0\fi360 \up0 \expndtw0\charscalex100 10
.\ul0\nosupersub\cf21\f22\fs22 \ul0\nosupersub\cf7\f8\fs22 Georgescu Mihaela,
\ul0\nosupersub\cf9\f10\fs22 Procedura bugetara a Uniunii Europene, \ul0\nosup
ersub\cf8\f9\fs22 Revista Romana de Drept Comercial \up0 \expndtw-5\charscalex10
0 nr.3/2005; \par\pard\qj \li1440\ri304\sb0\sl-260\slmult0\fi360 \up0 \expndtw-2
\charscalex100 11.\ul0\nosupersub\cf21\f22\fs22 \ul0\nosupersub\cf8\f9\fs22 \u
l0\nosupersub\cf7\f8\fs22 Gheorghe Lep\u259?datu,\ul0\nosupersub\cf8\f9\fs22
\ul0\nosupersub\cf9\f10\fs22 Rolul si importan\u355?a impozitelor indirecte n con
stituirea veniturilor bugetului public \up0 \expndtw-3\charscalex100 n economia d
e pia\u355?\u259?\ul0\nosupersub\cf8\f9\fs22 , Tez\u259? de doctorat, Bucuresti
2005,; \par\pard\li1440\sb1\sl-240\slmult0\fi360\tx2575 \up0 \expndtw-1\charscal
ex100 12.\tab \up0 \expndtw0\charscalex100 \ul0\nosupersub\cf7\f8\fs22 Gioga Con
stantin\ul0\nosupersub\cf8\f9\fs22 , \ul0\nosupersub\cf9\f10\fs22 Paradisurile F
iscale\ul0\nosupersub\cf8\f9\fs22 , n \u8222?Controlul Economic - Financiar\u8221
?, nr. 2 din februarie\par\pard\li1440\sb2\sl-251\slmult0\fi0 \up0 \expndtw-1\ch
arscalex100 1999;\par\pard\li1440\sb1\sl-252\slmult0\fi360\tx2575 \up0 \expndtw1\charscalex100 13.\tab \up0 \expndtw0\charscalex100 \ul0\nosupersub\cf7\f8\fs22
Goodspeed T. J\ul0\nosupersub\cf8\f9\fs22 ., \ul0\nosupersub\cf9\f10\fs22 Tax C
ompetition, Benefit Taxes and Fiscal Federalism\ul0\nosupersub\cf8\f9\fs22 , Nat
ional Tax Journal, Vol.\par\pard\li1440\sb3\sl-253\slmult0\fi0 \up0 \expndtw-1\c
harscalex100 51, nr. 3, Sept. 1998;\par\pard\li1440\sb0\sl-252\slmult0\fi360\tx2
575 \up0 \expndtw-1\charscalex100 14.\tab \up0 \expndtw0\charscalex100 \ul0\nosu
persub\cf7\f8\fs22 Gorobievschi C.,\ul0\nosupersub\cf8\f9\fs22 \ul0\nosupersub\
cf9\f10\fs22 Evaziunea fiscal\u259? \u351?i formele de combatere,\ul0\nosupersub
\cf8\f9\fs22 Revista Administrarea Public\u259?, Vol. 1,\par\pard\li1440\sb2\sl
-253\slmult0\fi0 \up0 \expndtw-1\charscalex100 2005;\par\pard\li1440\sb0\sl-252\
slmult0\fi360\tx2575 \up0 \expndtw-1\charscalex100 15.\tab \up0 \expndtw0\charsc
alex100 \ul0\nosupersub\cf7\f8\fs22 Hoan\u355?\u259?, N\ul0\nosupersub\cf8\f9\fs
22 ., \ul0\nosupersub\cf9\f10\fs22 Fiscalitatea \u351?i protagoni\u351?tii ei, \

ul0\nosupersub\cf8\f9\fs22 Revista \ul0\nosupersub\cf9\f10\fs22 Impozite \u351?i

taxe, \ul0\nosupersub\cf8\f9\fs22 nr.ll-12/1997;\par\pard\li1440\sb1\sl-252\slm
ult0\fi360\tx2575 \up0 \expndtw-1\charscalex100 16.\tab \up0 \expndtw0\charscale
x100 \ul0\nosupersub\cf7\f8\fs22 Ioni\u355?\u259? N.,
Dinga\ul0\nosupersub\cf
8\f9\fs22 \ul0\nosupersub\cf7\f8\fs22 E.C\ul0\nosupersub\cf8\f9\fs22 .,\ul0\nos
upersub\cf9\f10\fs22 Corela\u355?ii economice ale impozitelor indirecte, \ul0\n
osupersub\cf8\f9\fs22 Revista \ul0\nosupersub\cf9\f10\fs22 Impozite\ul0\nosupers
ub\cf8\f9\fs22 \ul0\nosupersub\cf9\f10\fs22 \u351?i taxe,\par\pard\li1440\sb3\s
l-253\slmult0\fi0 \up0 \expndtw-1\charscalex100 \ul0\nosupersub\cf8\f9\fs22 nr.5
/1998;\par\pard\li1440\sb0\sl-252\slmult0\fi360\tx2585 \up0 \expndtw-1\charscale
x100 17.\tab \up0 \expndtw0\charscalex100 \ul0\nosupersub\cf7\f8\fs22 Jinga Ion,
\ul0\nosupersub\cf9\f10\fs22 Un buget pentru Europa de mine, \ul0\nosupersub\c
f8\f9\fs22 Revista Romn\u259? de Drept Comercial nr.4/2005 ;\par\pard\li1440\sb2\
sl-253\slmult0\fi360\tx2575 \up0 \expndtw-1\charscalex100 18.\tab \up0 \expndtw0
\charscalex100 \ul0\nosupersub\cf7\f8\fs22 L\u259?cri\u355?a Grigore Nicolae, \u
l0\nosupersub\cf9\f10\fs22 M\u259?suri pentru combaterea evaziunii fiscale\ul0\n
osupersub\cf8\f9\fs22 , Revista Tribuna Economic\u259? nr.\par\pard\li1440\sb0\s
l-252\slmult0\fi0 \up0 \expndtw-1\charscalex100 12/1993;\par\pard\li1440\sb1\sl252\slmult0\fi360\tx2575 \up0 \expndtw-1\charscalex100 19.\tab \up0 \expndtw0\ch
arscalex100 \ul0\nosupersub\cf7\f8\fs22 Lacatus Paul\ul0\nosupersub\cf8\f9\fs22
, \ul0\nosupersub\cf9\f10\fs22 Economia subterana ramne unul dintre motoarele Un
iunii Europene\ul0\nosupersub\cf8\f9\fs22 , Revista Capital,\par\pard\li1440\sb3
\sl-253\slmult0\fi0 \up0 \expndtw-1\charscalex100 nr. 29, 2004;\par\pard\li1440\
sb0\sl-252\slmult0\fi360\tx2630 \up0 \expndtw-1\charscalex100 20.\tab \up0 \expn
dtw0\charscalex100 \ul0\nosupersub\cf7\f8\fs22 Messinne Jules, \ul0\nosupersub\c
f9\f10\fs22 Livre vert de la Commission Europeenne sur la protection des interet
s financiers\par\pard\li1440\sb3\sl-253\slmult0\fi0 \up0 \expndtw0\charscalex100
communautaires et la creation d'un procureur europeen, \ul0\nosupersub\cf8\f9\f
s22 n Revista Agon nr.37, 2002;\par\pard\li1440\sb0\sl-251\slmult0\fi360\tx2575 \
up0 \expndtw-1\charscalex100 21.\tab \up0 \expndtw0\charscalex100 \ul0\nosupersu
b\cf7\f8\fs22 Mo\u351?teanu Tatiana, Felicia Alexandru, \ul0\nosupersub\cf8\f9\f
s22 \ul0\nosupersub\cf9\f10\fs22 Firma n mediul concuren\u355?ial\ul0\nosupersu
b\cf8\f9\fs22 , Revista Tribuna Economic\u259?,\par\pard\li1440\sb3\sl-253\slmul
t0\fi0 \up0 \expndtw-1\charscalex100 Bucure\u351?ti, 2000;\par\pard\li1440\sb0\s
l-252\slmult0\fi360\tx2575 \up0 \expndtw-1\charscalex100 22.\tab \up0 \expndtw0\
charscalex100 \ul0\nosupersub\cf7\f8\fs22 Mo\u351?teanu Tatiana, Vasilescu Delia
,\ul0\nosupersub\cf8\f9\fs22 \ul0\nosupersub\cf9\f10\fs22 Neutralitatea fiscal\
u259? a impozit\u259?rii dividendelor\ul0\nosupersub\cf8\f9\fs22 , Revista Tribu
na\par\pard\li1440\sb1\sl-252\slmult0\fi0 \up0 \expndtw-1\charscalex100 Economic
\u259? v.15, nr. 28, 2004;\par\pard\li1440\sb2\sl-253\slmult0\fi360\tx2575 \up0
\expndtw-1\charscalex100 23.\tab \up0 \expndtw0\charscalex100 \ul0\nosupersub\cf
7\f8\fs22 Negrier Lygia Dormont, Ronald Nossintchouk\ul0\nosupersub\cf8\f9\fs22
, \ul0\nosupersub\cf9\f10\fs22 Revue Internationale de Police Criminelle;\par\pa
rd\li1440\sb0\sl-252\slmult0\fi360\tx2575 \up0 \expndtw-1\charscalex100 \ul0\nos
upersub\cf8\f9\fs22 24.\tab \up0 \expndtw0\charscalex100 \ul0\nosupersub\cf7\f8\
fs22 P\u259?troi\ul0\nosupersub\cf8\f9\fs22 \ul0\nosupersub\cf7\f8\fs22 Drago\u
351?\ul0\nosupersub\cf8\f9\fs22 , \ul0\nosupersub\cf9\f10\fs22 studiu\ul0\nosupe
rsub\cf8\f9\fs22 publicat n Tribuna Economic\u259?, nr. 19 din 11 mai 2005;\par\
pard\li1440\sb3\sl-253\slmult0\fi360\tx2575\tx7571 \up0 \expndtw-1\charscalex100
25.\tab \up0 \expndtw-1\charscalex100 \ul0\nosupersub\cf7\f8\fs22 P\u259?troi
Drago\u351?, Vasilescu Adrian\ul0\nosupersub\cf8\f9\fs22 , studiul intitulat
\tab \up0 \expndtw-1\charscalex100 \u8222?\ul0\nosupersub\cf9\f10\fs22 Moralitat
ea economiei subterane: pro sau\par\pard\li1440\sb0\sl-252\slmult0\fi0 \up0
\expndtw-1\charscalex100 contra?\ul0\nosupersub\cf8\f9\fs22 \u8221?, publicat n c
otidianul \u8222?Ziarul Financiar\u8221? din 27 iulie 2005;\par\pard\li1440\sb1\
sl-252\slmult0\fi360\tx2575 \up0 \expndtw-1\charscalex100 26.\tab \up0 \expndtw0
\charscalex100 \ul0\nosupersub\cf7\f8\fs22 Constantin P\u259?un\ul0\nosupersub\c
f8\f9\fs22 , \ul0\nosupersub\cf9\f10\fs22 Legea penal\u259? romn\u259? \u351?i c
rima organizat\u259?,\ul0\nosupersub\cf8\f9\fs22 R.D.P. nr. 3/1997;

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pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz846\shplid13
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 252}}
{\sp{\sn pVerticies}{\sv 8;4;(0,252);(10319,252);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop7006\shpright11730\shpbottom7258\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz865\shplid14
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 252}}
{\sp{\sn pVerticies}{\sv 8;4;(0,252);(10319,252);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}

{\shp {\*\shpinst\shpleft1411\shptop7258\shpright11730\shpbottom7513\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz912\shplid15
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 255}}
{\sp{\sn pVerticies}{\sv 8;4;(0,255);(10319,255);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop7513\shpright11730\shpbottom7765\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz939\shplid16
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 252}}
{\sp{\sn pVerticies}{\sv 8;4;(0,252);(10319,252);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop7765\shpright11730\shpbottom8019\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz987\shplid17
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 254}}
{\sp{\sn pVerticies}{\sv 8;4;(0,254);(10319,254);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop8019\shpright11730\shpbottom8271\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz1027\shplid18
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 252}}
{\sp{\sn pVerticies}{\sv 8;4;(0,252);(10319,252);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop8271\shpright11730\shpbottom8523\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz1114\shplid19
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 252}}
{\sp{\sn pVerticies}{\sv 8;4;(0,252);(10319,252);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}

{\shp {\*\shpinst\shpleft1411\shptop8523\shpright11730\shpbottom8778\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz1133\shplid20
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 255}}
{\sp{\sn pVerticies}{\sv 8;4;(0,255);(10319,255);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop8778\shpright11730\shpbottom9030\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz1187\shplid21
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 252}}
{\sp{\sn pVerticies}{\sv 8;4;(0,252);(10319,252);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop9030\shpright11730\shpbottom9284\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz1206\shplid22
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 254}}
{\sp{\sn pVerticies}{\sv 8;4;(0,254);(10319,254);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop9284\shpright11730\shpbottom9536\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz1267\shplid23
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 252}}
{\sp{\sn pVerticies}{\sv 8;4;(0,252);(10319,252);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop9536\shpright11730\shpbottom9788\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz1287\shplid24
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 252}}
{\sp{\sn pVerticies}{\sv 8;4;(0,252);(10319,252);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}

{\shp {\*\shpinst\shpleft1411\shptop9788\shpright11730\shpbottom10043\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz1383\shplid25
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 255}}
{\sp{\sn pVerticies}{\sv 8;4;(0,255);(10319,255);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop10043\shpright11730\shpbottom10295\shpfhdr0\
shpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz1480\shplid26
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 252}}
{\sp{\sn pVerticies}{\sv 8;4;(0,252);(10319,252);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop10295\shpright11730\shpbottom10549\shpfhdr0\
shpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz1500\shplid27
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 254}}
{\sp{\sn pVerticies}{\sv 8;4;(0,254);(10319,254);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop10549\shpright11730\shpbottom10801\shpfhdr0\
shpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz1561\shplid28
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 252}}
{\sp{\sn pVerticies}{\sv 8;4;(0,252);(10319,252);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop10801\shpright11730\shpbottom11053\shpfhdr0\
shpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz1620\shplid29
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 252}}
{\sp{\sn pVerticies}{\sv 8;4;(0,252);(10319,252);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}

{\shp {\*\shpinst\shpleft1411\shptop11053\shpright11730\shpbottom11307\shpfhdr0\
shpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz1640\shplid30
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 254}}
{\sp{\sn pVerticies}{\sv 8;4;(0,254);(10319,254);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop11307\shpright11730\shpbottom11560\shpfhdr0\
shpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz1694\shplid31
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 253}}
{\sp{\sn pVerticies}{\sv 8;4;(0,253);(10319,253);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop11560\shpright11730\shpbottom11814\shpfhdr0\
shpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz1713\shplid32
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 254}}
{\sp{\sn pVerticies}{\sv 8;4;(0,254);(10319,254);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop11814\shpright11730\shpbottom12066\shpfhdr0\
shpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz1765\shplid33
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 252}}
{\sp{\sn pVerticies}{\sv 8;4;(0,252);(10319,252);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop12066\shpright11730\shpbottom12321\shpfhdr0\
shpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz1797\shplid34
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 255}}
{\sp{\sn pVerticies}{\sv 8;4;(0,255);(10319,255);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}

{\shp {\*\shpinst\shpleft1411\shptop12321\shpright11730\shpbottom12573\shpfhdr0\
shpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz1859\shplid35
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 252}}
{\sp{\sn pVerticies}{\sv 8;4;(0,252);(10319,252);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop12573\shpright11730\shpbottom12825\shpfhdr0\
shpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz1878\shplid36
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 252}}
{\sp{\sn pVerticies}{\sv 8;4;(0,252);(10319,252);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop12825\shpright11730\shpbottom13079\shpfhdr0\
shpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz1933\shplid37
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 254}}
{\sp{\sn pVerticies}{\sv 8;4;(0,254);(10319,254);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop13079\shpright11730\shpbottom13331\shpfhdr0\
shpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz1953\shplid38
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 252}}
{\sp{\sn pVerticies}{\sv 8;4;(0,252);(10319,252);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 252}}
{\sp{\sn pVerticies}{\sv 8;4;(0,252);(10319,252);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}

}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop3463\shpright11730\shpbottom3718\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz419\shplid8
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 255}}
{\sp{\sn pVerticies}{\sv 8;4;(0,255);(10319,255);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop3718\shpright11730\shpbottom3969\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz451\shplid9
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 251}}
{\sp{\sn pVerticies}{\sv 8;4;(0,251);(10319,251);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop3969\shpright11730\shpbottom4221\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz491\shplid10
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 252}}
{\sp{\sn pVerticies}{\sv 8;4;(0,252);(10319,252);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop4221\shpright11730\shpbottom4476\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz523\shplid11
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 255}}
{\sp{\sn pVerticies}{\sv 8;4;(0,255);(10319,255);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop4476\shpright11730\shpbottom4728\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz591\shplid12
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 252}}
{\sp{\sn pVerticies}{\sv 8;4;(0,252);(10319,252);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}

}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop4728\shpright11730\shpbottom4983\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz611\shplid13
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 255}}
{\sp{\sn pVerticies}{\sv 8;4;(0,255);(10319,255);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop4983\shpright11730\shpbottom5235\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz659\shplid14
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 252}}
{\sp{\sn pVerticies}{\sv 8;4;(0,252);(10319,252);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop5235\shpright11730\shpbottom5489\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz684\shplid15
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 254}}
{\sp{\sn pVerticies}{\sv 8;4;(0,254);(10319,254);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop5489\shpright11730\shpbottom5741\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz771\shplid16
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 252}}
{\sp{\sn pVerticies}{\sv 8;4;(0,252);(10319,252);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop5741\shpright11730\shpbottom5993\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz840\shplid17
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 252}}
{\sp{\sn pVerticies}{\sv 8;4;(0,252);(10319,252);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}

}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop5993\shpright11730\shpbottom6248\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz890\shplid18
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 255}}
{\sp{\sn pVerticies}{\sv 8;4;(0,255);(10319,255);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
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1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop6248\shpright11730\shpbottom6500\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz953\shplid19
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 252}}
{\sp{\sn pVerticies}{\sv 8;4;(0,252);(10319,252);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop6500\shpright11730\shpbottom6754\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz1009\shplid20
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 254}}
{\sp{\sn pVerticies}{\sv 8;4;(0,254);(10319,254);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop6754\shpright11730\shpbottom7006\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz1050\shplid21
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 252}}
{\sp{\sn pVerticies}{\sv 8;4;(0,252);(10319,252);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop7006\shpright11730\shpbottom7258\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz1090\shplid22
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 252}}
{\sp{\sn pVerticies}{\sv 8;4;(0,252);(10319,252);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}

}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop7258\shpright11730\shpbottom7513\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz1130\shplid23
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 255}}
{\sp{\sn pVerticies}{\sv 8;4;(0,255);(10319,255);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop7513\shpright11730\shpbottom7765\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz1174\shplid24
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 252}}
{\sp{\sn pVerticies}{\sv 8;4;(0,252);(10319,252);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop7765\shpright11730\shpbottom8019\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz1214\shplid25
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 254}}
{\sp{\sn pVerticies}{\sv 8;4;(0,254);(10319,254);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop8019\shpright11730\shpbottom8271\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz1254\shplid26
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 252}}
{\sp{\sn pVerticies}{\sv 8;4;(0,252);(10319,252);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop8271\shpright11730\shpbottom8523\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz1288\shplid27
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 252}}
{\sp{\sn pVerticies}{\sv 8;4;(0,252);(10319,252);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}

}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop8523\shpright11730\shpbottom8778\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz1328\shplid28
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 255}}
{\sp{\sn pVerticies}{\sv 8;4;(0,255);(10319,255);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
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1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop8778\shpright11730\shpbottom9030\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz1368\shplid29
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 252}}
{\sp{\sn pVerticies}{\sv 8;4;(0,252);(10319,252);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
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1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop9030\shpright11730\shpbottom9284\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz1408\shplid30
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 254}}
{\sp{\sn pVerticies}{\sv 8;4;(0,254);(10319,254);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
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1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop9284\shpright11730\shpbottom9536\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz1448\shplid31
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 252}}
{\sp{\sn pVerticies}{\sv 8;4;(0,252);(10319,252);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1411\shptop9536\shpright11730\shpbottom9788\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz1488\shplid32
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 252}}
{\sp{\sn pVerticies}{\sv 8;4;(0,252);(10319,252);(10319,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}

}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
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