IMPLICAŢII PENALE ALE UTILIZÃRII ILEGALE ÎN DOMENIUL FISCAL A TIMBRELOR, BANDEROLELOR SAU FORMULARELOR TIPIZATE CU REGIM SPECIAL

In this article, the authors deal with the issue of the use of the tax stamps, revenue stamps or special regime standard forms. The authors describe the legal framework, the implications of the non-compliant use of the tax stamps, revenue stamps or special regime standard forms, and identify, at the same time, certain legislation inconsistencies and doubts, and also in some incrimination texts. At the end of the article, one identifies possible remedy solutions of the findings, by also making references to certain de lege ferenda proposals.