ASPECTE JURISPRUDENȚIALE PRIVIND INFRACȚIUNEA DE SPĂLARE A BANILOR. CONȚINUT CONSTITUTIV. CARACTER SUBSECVENT ÎN RAPORT CU INFRACȚIUNEA PREMISĂ. CORELAȚIA CU INFRACȚIUNEA DE EVAZIUNE FISCALĂ

An in-depth analysis of the mechanisms by which the recipients of the legal norm
end up evading the payment of the tax obligations and, subsequently, giving an appearance
of legality to the illegally obtained amounts, can only be beneficial for an overall understanding
of the typical elements of those two offences (tax evasion and money laundering).
Without a tradition in our criminal law, incriminated for only two decades, the offence of money
laundering has surprisingly gathered around it a rich case law, which is the subject of numerous
criminal cases. At the same time, the analysis of the outlined case law has revealed different
approaches and solutions from the courts on some important aspects of the offence of money
laundering and their clarification is all the more necessary as we are talking precisely about its
typicality elements.
Whereas the offence of money laundering is often concurrent with the offence of tax evasion, it
is necessary to analyze their points of interference, both at the level of their objective side and from
the perspective of reparation of the damage.