Serju, Dumitrescu; Marioara, Avram - In: Ovidius University Annals, Economic Sciences Series XIII (2013) 1, pp. 1237-1241
In our paper we shall try to present two mechanisms of fiscal fraud used when assigning the social shares held by … natural persons at limited corporations. The first mechanism of fiscal fraud will refer to the assignment of social shares … institutions. The second mechanism will refer to the assignment of the social shares held by a coporation that has obtained a …