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45824.300).298).1.45824.1.4.45824.0).45824.(10319.1.1.24577.16384.45824.0).24577.300).(10319.1.(0.4.0)}} {\sp{\sn pSegmentInfo}{\sv 2.(0.45824.300).(0.4.(10319. IOAN DASC\u258?LU \ par\pard\qj \li8365\sb0\sl-300\slmult0 \par\pard\qj\li8365\sb0\sl-300\slmult0 \p ar\pard\qj\li8365\sb0\sl-300\slmult0 \par\pard\qj\li8365\sb0\sl-300\slmult0 \par \pard\qj\li8365\ri1726\sb1\sl-300\slmult0\fi64 \up0 \expndtw-5\charscalex100 DOC TORAND: \line \up0 \expndtw-5\charscalex100 CINCU TRAIAN \par\pard\ql \li6231\sb 0\sl-299\slmult0 \par\pard\ql\li6231\sb2\sl-299\slmult0 \up0 \expndtw-5\charscal ex100 \ul0\nosupersub\cf2\f3\fs26 Bucure\u351?ti \par\pard\ql \li6490\sb1\sl-299 \slmult0 \up0 \expndtw-5\charscalex100 2013 {\shp {\*\shpinst\shpleft1411\shptop2635\shpright11730\shpbottom2935\shpfhdr0\sh pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz40\shplid0 {\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{ \sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 300}} {\sp{\sn pVerticies}{\sv 8.32768} } {\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\shptop2935\shpright11730\shpbottom3233\shpfhdr0\sh pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz52\shplid1 {\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{ \sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 298}} {\sp{\sn pVerticies}{\sv 8.298).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\shptop3233\shpright11730\shpbottom3533\shpfhdr0\sh pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz64\shplid2 {\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{ \sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 300}} {\sp{\sn pVerticies}{\sv 8.(0.1.10.slmult0 \par\pard\ql\li5350\sb0\sl-299\slmult0 \par\pard\ql\li5350\sb0\sl-299\sl mult0 \par\pard\ql\li5350\sb0\sl-299\slmult0 \par\pard\ql\li5350\sb0\sl-299\slmu lt0 \par\pard\ql\li5350\sb295\sl-299\slmult0 \up0 \expndtw-2\charscalex100 TEZ\u 258? DE DOCTORAT \par\pard\ql \li2203\sb0\sl-299\slmult0 \par\pard\ql\li2203\sb0 \sl-299\slmult0 \par\pard\ql\li2203\sb3\sl-299\slmult0 \up0 \expndtw-5\charscale x100 EVAZIUNEA FISCAL\u258? \u350?I SP\u258?LAREA BANILOR ÎN SPA\u354?IUL COMUNITA R \par\pard\ql \li1800\sb0\sl-299\slmult0 \par\pard\ql\li1800\sb0\sl-299\slmult0 \par\pard\ql\li1800\sb0\sl-299\slmult0 \par\pard\ql\li1800\sb0\sl-299\slmult0 \ par\pard\ql\li1800\sb0\sl-299\slmult0 \par\pard\ql\li1800\sb0\sl-299\slmult0 \pa r\pard\ql\li1800\sb0\sl-299\slmult0 \par\pard\ql\li1800\sb288\sl-299\slmult0 \up 0 \expndtw-5\charscalex100 CONDUC\u258?TOR DE DOCTORAT: \par\pard\ql \li1800\sb1 \sl-299\slmult0 \up0 \expndtw-5\charscalex100 PROF.0). DR.(0.45824.45824.1.(10319.45824.32768} } {\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\shptop3533\shpright11730\shpbottom3833\shpfhdr0\sh pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz76\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 300}} .300).24577.10.45824.1.45824.16384.(10319.1.10.(0.16384.(10319.0)}} {\sp{\sn pSegmentInfo}{\sv 2.UNIV.0)}} {\sp{\sn pSegmentInfo}{\sv 2.45824.

300).1.(10319.45824.10.24577.32768} } {\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\shptop3833\shpright11730\shpbottom4130\shpfhdr0\sh pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz88\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 297}} {\sp{\sn pVerticies}{\sv 8.1.45824.(10319.45824.1.10.(10319.298).0).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\shptop4130\shpright11730\shpbottom4430\shpfhdr0\sh pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz100\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 300}} {\sp{\sn pVerticies}{\sv 8.0)}} {\sp{\sn pSegmentInfo}{\sv 2.1.45824.45824.24577.0).(0.1.16384.1.0)}} {\sp{\sn pSegmentInfo}{\sv 2.4.16384.297).1.1.0).45824.(0.300).(0.(10319.1.4.4.301).1.16384.45824.24577.{\sp{\sn pVerticies}{\sv 8.0).45824.16384.32768} } {\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\shptop4430\shpright11730\shpbottom4728\shpfhdr0\sh pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz112\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 298}} {\sp{\sn pVerticies}{\sv 8.0)}} {\sp{\sn pSegmentInfo}{\sv 2.(10319.10.4.1.45824.298).0)}} {\sp{\sn pSegmentInfo}{\sv 2.(0.45824.24577.(10319.(0.0)}} {\sp{\sn pSegmentInfo}{\sv 2.(10319.45824.45824.1.45824.(10319.4.45824.45824.0).(0.1.300).1.(10319.32768} } {\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\shptop5029\shpright11730\shpbottom5326\shpfhdr0\sh pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz136\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 297}} .45824.45824.(10319.(0.1.24577.(0.16384.301).(0.10.300).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\shpbottom5029\shpfhdr0\sh pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz124\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 301}} {\sp{\sn pVerticies}{\sv 8.45824.(0.45824.45824.297).10.

(0.16384.(0.32768} } {\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\shptop6524\shpright11730\shpbottom6821\shpfhdr0\sh pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz196\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 297}} .16384.{\sp{\sn pVerticies}{\sv 8.45824.0)}} {\sp{\sn pSegmentInfo}{\sv 2.0).45824.(10319.32768} } {\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\shptop6224\shpright11730\shpbottom6524\shpfhdr0\sh pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz184\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 300}} {\sp{\sn pVerticies}{\sv 8.300).4.297).24577.4.4.(0.0)}} {\sp{\sn pSegmentInfo}{\sv 2.45824.45824.1.10.45824.298).(0.0).300).300).10.45824.1.300).(10319.24577.1.1.1.45824.1.297).(10319.45824.0)}} {\sp{\sn pSegmentInfo}{\sv 2.(10319.1.0)}} {\sp{\sn pSegmentInfo}{\sv 2.45824.24577.45824.45824.24577.(10319.45824.1.(0.45824.10.1.0)}} {\sp{\sn pSegmentInfo}{\sv 2.(10319.45824.0).1.1.24577.298).10.16384.10.1.45824.32768} } {\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\shptop5326\shpright11730\shpbottom5626\shpfhdr0\sh pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz148\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 300}} {\sp{\sn pVerticies}{\sv 8.45824.1.45824.(0.0).4.45824.32768} } {\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\shptop5926\shpright11730\shpbottom6224\shpfhdr0\sh pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz172\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 298}} {\sp{\sn pVerticies}{\sv 8.(10319.(10319.45824.(0.300).0).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\shptop5626\shpright11730\shpbottom5926\shpfhdr0\sh pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz160\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 300}} {\sp{\sn pVerticies}{\sv 8.(0.(10319.300).16384.(0.(0.1.(10319.4.16384.45824.1.

Mijloace de fraud\u259? fiscal\u259? \line \up0 \expnd tw-5\charscalex100 IV.1.2.45824. Considera\u355?ii generale privind sp\u 259?larea banilor \par\pard\ql \li1440\sb124\sl-276\slmult0 \up0 \expndtw-2\char scalex100 4.1.2.2. Pla sarea \par\pard\ql \li1440\sb144\sl-276\slmult0 \up0 \expndtw-5\charscalex100 4. Necesi tatea fiscalit\u259?\u355?ii \par\pard\ql \li1440\sb144\sl-276\slmult0 \up0 \exp ndtw-3\charscalex100 1.1.3.24577. CONCEPTUL DE FISCALITATE \p ar\pard\ql \li1440\sb44\sl-276\slmult0 \up0 \expndtw-3\charscalex100 1.1.(0.32768} } {\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 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.(0.16384.1.3.3.{\sp{\sn pVerticies}{\sv 8. Conexiunile dintr e evaziunea fiscal\u259?. Parteneriatul dintre autoritatea fiscal\u259? \u351?i contribuabili \par\pard\ ql \li1440\sb144\sl-276\slmult0 \up0 \expndtw-3\charscalex100 I. 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. FRAUDA \u350? I EVAZIUNEA FISCAL\u258? \par\pard\ql \li1440\sb24\sl-276\slmult0 \up0 \expndtw3\charscalex100 2.1. Sanc\u355?ionarea fraudei \u351?i evaziunii fiscale în România \par\pard\ql \ li1440\sb144\sl-276\slmult0 \up0 \expndtw-2\charscalex100 2.I.(10319.45824.1. \par\pard\ql \li1440\sb144\sl-276\slmult0 \up0 \expndtw-5\charscalex100 1. 3.1.45824.2.10.0).3 .3. 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. Stratificarea \par\pard\ql \li1440\sb144\sl-276\slmult0 \up0 \expndtw-3\cha rscalex100 4.4.297).FORME DE MATERIALIZARE A EVAZIUNII FISCALE \u350?I FRAUDEI FISCALE \par\pard\ql \li144 0\sb44\sl-276\slmult0 \up0 \expndtw-3\charscalex100 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 ÎN 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. Etapele procesului de sp\u259?lare a banilor \p ar\pard\ql \li1440\sb144\sl-276\slmult0 \up0 \expndtw-3\charscalex100 4. SP\u258?LAREA BANILOR \par\pard\ql \li1440\sb19\sl-276\sl mult0 \up0 \expndtw-3\charscalex100 4.2. Sp\u259?larea banilor în 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.(10319.0)}} {\sp{\sn pSegmentInfo}{\sv 2. Organele reprezentative ale autorit\u259?\u355?ii fisc ale.45824.1. Aspecte generale privind Strategia de securitate in tern\u259? a Uniunii Europene \par\pard\ql \li1440\sb144\sl-276\slmult0 \up0 \ex . Mijloace de evaziune fi scal\u259? licit\u259? \par\pard\ql \li1440\ri3893\sb26\sl-420\slmult0 \up0 \exp ndtw-5\charscalex100 3. sp\u259?larea banilor \u351?i crima organizat\u259? \p ar\pard\ql \li1440\sb144\sl-276\slmult0 \up0 \expndtw-3\charscalex100 III.297).

7.3. Germania \par\par d\ql \li1440\sb144\sl-276\slmult0 \up0 \expndtw-3\charscalex100 2. Constituirea \u351?i func\u 355?ionarea firmelor fantom\u259? \par\pard\ql \li1440\sb124\sl-276\slmult0 \up0 \expndtw-3\charscalex100 3.1.princi palul vector al globaliz\u259?rii \par\pard\ql \li1440\sb144\sl-276\slmult0 \up0 \expndtw-5\charscalex100 4. Bulgaria \par\pard\qj \li1440\ri1259\sb108\sl-320\slmult0 \up0 \expndtw-3\charsc alex100 III.4. Belgia \par\pard\ql \li1440\sb144 \sl-276\slmult0 \up0 \expndtw-5\charscalex100 2. Fran\u355?a \par\pard\q l \li1440\sb144\sl-276\slmult0 \up0 \expndtw-5\charscalex100 3.2. Finlanda \par\pard\ql \li1440\sb144\sl-276\slmu lt0 \up0 \expndtw-3\charscalex100 2.1.1. 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 3.1.2. Evolu\u355?ia istoric\u259? a companiilor multina\u355?ionale \par\pard\ql \li1 440\sb144\sl-276\slmult0 \up0 \expndtw-2\charscalex100 4.3. Anglia \par\pard\ql \li1440\sb124\sl-276\slmult0 \up0 \expndtw-5\charscalex100 2.1.3. C ORPORA\u354?IILE MULTINA\u354?IONALE \par\pard\ql \li1440\sb44\sl-276\slmult0 \u p0 \expndtw-4\charscalex100 4. Sanc\u355?ionarea faptelor de evaziune fiscal\u259? în unele state membre ale Uniunii Europene \par\pard\qj \li1440\ri1848\sb108\sl-320\slmult0 \up0 \ex pndtw-2\charscalex100 2.9.3.POLITICI DE PREVENIRE \u350?I COMBATERE A EVAZIU NII FISCALE ÎN STATELE \up0 \expndtw-5\charscalex100 MEMBRE ALE UNIUNII EUROPENE \ par\pard\ql \li1440\sb40\sl-276\slmult0 \up0 \expndtw-3\charscalex100 2.5. Luxemburg \par\pard\ql \li1440\sb144\sl-276\slmult0 \up0 \expndtw-5\charscalex100 2. Securitatea intern\u259? a Uniunii Europene în contextu l crizei economico-financiare \par\pard\qj \li1440\ri1592\sb125\sl-300\slmult0 \ up0 \expndtw-5\charscalex100 II.3. 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 3.3. Definirea corpora\u355?iilor transna\u355?ional e \par\pard\ql \li1440\sb124\sl-276\slmult0 \up0 \expndtw-3\charscalex100 4.3. 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 3.3. Span ia \par\pard\ql \li1440\sb144\sl-276\slmult0 \up0 \expndtw-3\charscalex100 IV.3.4.2. Aprecieri privind politica de prevenire \u351?i comba tere a evaziunii fiscale în unele state \up0 \expndtw-3\charscalex100 membre ale Uniunii Europene \par\pard\ql \li1440\sb137\sl-276\slmult0 \up0 \expndtw-3\chars calex100 2.4. PARADISURILE FISCALE \u35 0?I STATELE VIRTUALE \par\pard\ql \li1440\sb44\sl-276\slmult0 \up0 \expndtw-5\ch .1.pndtw-4\charscalex100 1.2.3. PREVENIREA \u350?I COMBATEREA SP\u258?L\u258?RII BANILOR ÎN 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. Spania \par\pard\ql \li1440\sb144\sl-27 6\slmult0 \up0 \expndtw-5\charscalex100 2. 1. 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. Aprecieri privind cadrul de reglementare \u351?i cadrul inst itu\u355?ional dup\u259? intrarea în 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. Fran\u355?a \par\pard\ql \li1440\sb144\sl-276\slmult0 \up0 \expn dtw-5\charscalex100 2. Portugalia \par\pard\ql \li 1440\sb144\sl-276\slmult0 \up0 \expndtw-5\charscalex100 2.8. 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 4.5.2. Aspec te generale \par\pard\ql \li1440\sb144\sl-276\slmult0 \up0 \expndtw-2\charscalex 100 2.6.3.2. Germania \par\ pard\ql \li1440\sb144\sl-276\slmult0 \up0 \expndtw-3\charscalex100 3. Italia \ par\pard\ql \li1440\sb144\sl-276\slmult0 \up0 \expndtw-3\charscalex100 3.3. FIRMELE FANTOM\u258? \par\pard\ql \li1440\sb 44\sl-276\slmult0 \up0 \expndtw-3\charscalex100 3.2.3. Corpora\u355?iile multina\u355?ionale .3.

2. Competen\u355?a cercet\u259?rii \u351?i activit\u259?\u35 5?ile procedurale în cazul fraudei fiscale cu TVA \par\pard\ql \li1440\sb124\sl-27 6\slmult0 \up0 \expndtw-2\charscalex100 1.arscalex100 2.1.Considera\u355?ii generale \par\pard\qj \li1440\ri1927\sb108\sl-320\slmult0 \up0 \expndtw-2\charscalex100 1.1.2.V. 1. Incriminarea actual\u259? a fraudei pri vind T.2.V.3.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. Specificul managementului investig\u259?rii si cercet\u259?rii fraudei fiscale privind T.2.1.A în \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 1.4.V. \par\pard\qj \li1440\ri2432\sb8\sl-320\slmult0 \up0 \expndt w-4\charscalex100 2.V. Rolul controlului fisca l \u351?i al inspec\u355?iei fiscal în combaterea fraudei fiscale privind T.2.2.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. 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. Cooperarea inter-institu\u355?ion al\u259? a organelor administrative \u351?i judiciare \par\pard\qj \li1440\ri153 .4.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. Caracteristicile paradisurilor fiscale \par \pard\ql \li1440\sb124\sl-276\slmult0 \up0 \expndtw-2\charscalex100 2. Impactul legisla\u355?iei române\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. Tipuri de companii offshore: \par\pard\qj \li1440\ri3561\sb26\sl-420\slmul t0 \up0 \expndtw-2\charscalex100 3.1. Speci ficul activit\u259?\u355?ilor procedurale si cercetarea judiciar\u259? a fraudei fiscale privind T.1.3.1. Forme de manifestare a evaziunii fiscale privind T. 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. Frauda de tip carusel \par\pard\qj \li1440\ri4390\sb26\sl-420\slmult0 \up 0 \expndtw-3\charscalex100 2.V.1.EVAZIUNEA FISCAL\u258? ÎN 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. Principalele teritorii considerate paradisuri fiscale \par\pard\ql \li1440\ sb144\sl-276\slmult0 \up0 \expndtw-3\charscalex100 2.V.A \p ar\pard\ql \li1440\sb144\sl-276\slmult0 \up0 \expndtw-2\charscalex100 1. 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.A \par\pard\ql \li1440\sb144\sl-276\slmult0 \up0 \expndtw2\charscalex100 1. \par\pard\ql \li1440\sb44\sl-276\slmult0 \up0 \expndtw-3\charscalex100 II.1.2. TIPOLOGII SI METODE DE COMITERE A EVAZIUNII FI SCALE PRIVIND T.A ÎN 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. Tipologii \u351?i metode de sp\u259?lare a banilor constatate în 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 ÎN 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.1. COMPANIILE OFFSHORE \par\pard\ql \li1440\sb44\sl-276\slmult0 \up0 \expndtw-3\charscalex100 3. Statele virtuale \par\pa rd\ql \li1440\sb144\sl-276\slmult0 \up0 \expndtw-5\charscalex100 III.A în legisla\u355?ia din România. Paradisurile fiscale \par\pard\ql \li1440\sb144\sl-276\slmult0 \up0 \expndtw-5\charscalex100 2.A. Jurispruden\u355?\u259? în România \u351?i la nivelu l Uniunii Europene \line \up0 \expndtw-5\charscalex100 III.4.3.1.V.

3.4.ECONOMIA INFORMAL\u258? . ORGANIZA\u354?II \u3 50?I ORGANISME INTERNA\u354?IONALE CU PREOCUP\u258?RI ÎN 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 1.3. Acce sarea sistemelor informatice.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 1.2. 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. Incoeren\u355?a \u 351?i instabilitatea cadrului legislativ \par\pard\ql \li1440\sb144\sl-276\slmul t0 \up0 \expndtw-4\charscalex100 2. punerea sub supraveghere. interceptarea sau \up0 \ expndtw-5\charscalex100 înregistrarea comunica\u355?iilor \par\pard\ql \li1440\sb1 37\sl-276\slmult0 \up0 \expndtw-2\charscalex100 2. investigarea înscrisurilor \par\par d\qj \li1440\ri2342\sb108\sl-320\slmult0 \up0 \expndtw-2\charscalex100 2. FIU. Consiliului Europei \u351?i Com isia European\u259? \par\pard\ql \li1440\sb144\sl-276\slmult0 \up0 \expndtw-3\ch arscalex100 1. Presiunea fiscal\u259? .5. Activit\u259?\u355?ile interzise prin lege \par\pard\ql \li1 440\sb124\sl-276\slmult0 \up0 \expndtw-4\charscalex100 1. Culegerea de informa\u3 55?ii. Grupul EGMONT \par\pard\ql \li1440\sb144\sl-276\slmult0 \up0 \expndtw5\charscalex100 1.9\sb108\sl-320\slmult0 \up0 \expndtw-3\charscalex100 II. 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. analiza \u351?i valorificarea acestora.1. 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. PERSONALITATEA INFRACTORULUI SPECIALIZAT ÎN 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 ÎN SPA\u354?IUL COMUNITAR \par\pard\qj \li1440 \ri1173\sb8\sl-320\slmult0 \up0 \expndtw-3\charscalex100 I.5.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. 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 ÎN SPA\u354?IUL COMUNITAR \ par\pard\qj \li1440\ri1265\sb320\sl-320\slmult0 \up0 \expndtw-4\charscalex100 I.l. Fondul Monetar International \par\pard\ql \li1440\sb14 .4.2.NET \par\pard\ql \li1440\sb144\sl-276\slmult0 \up0 \exp ndtw-5\charscalex100 1.4. ECONOMIA SUBTERAN\u258? .6.6. dar nedeclarate la administra\u355?ia fiscal\u259? \par\pard \ql \li1440\sb144\sl-276\slmult0 \up0 \expndtw-3\charscalex100 II.2. Organiza\u355?ia Na\u355?iunilor Unite \par\pard\ql \li1440\sb144\s l-276\slmult0 \up0 \expndtw-5\charscalex100 1.1 . 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. 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. 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. 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 2.2.1.3. Activit\u259?\u355?i le permise de lege. Folosirea martorului protejat \u351?i a investigatorului specializat \par\pard\ql \li1440\sb124\sl-276\slmult0 \up0 \expndtw-2\charscalex100 2.

2.2.4.N. 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 ÎN 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.1.3 . Inspectoratul General al Poli\u355?iei Române \par\pard\ql \li1440\sb14 4\sl-276\slmult0 \up0 \expndtw-5\charscalex100 2. Oficiul Na\u355?ional de Prevenire \u351?i Combatere a Sp\u259?l\u259?rii Ba nilor . 2.2. Schimb\u259?ri în abordarea problematicilor administrativ-fis cale \par\pard\ql \li1440\sb144\sl-276\slmult0 \up0 \expndtw-2\charscalex100 2.C. Organiza\u355?ia Interna\u355?ional\u259? de Poli\u355?ie Criminal\u259? (O.Agen\u355?ia Na\u355?ional\u259? de Co .A.Sp\ u259?larea banilor.A la tranzac\u355?iile intracomunitar e cu m\u259?rfuri \par\pard\ql \li1440\sb144\sl-276\slmult0 \up0 \expndtw-2\char scalex100 2.3.V. Propuneri de constituire a unei structuri specializate de analiz\ u259? a informa\u355?iilor în cadrul \par\pard\ql \li1440\sb44\sl-276\slmult0 \up0 \expndtw-5\charscalex100 A. 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 .2. 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. ORGANIZA\u354?II \u350?I ORGANIS ME NA\u354?IONALE CU ATRIBU\u354?IUNI ÎN 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 .8. 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.) -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. 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.manifestare a criminalit\u259?\u355?ii organizate \par\pard\ ql \li1440\sb144\sl-276\slmult0 \up0 \expndtw-2\charscalex100 3.F.1.Unitatea de Informa\u355?ii \up0 \expndtw-5\charscalex100 Financiare a R omâniei \par\pard\ql \li1440\sb140\sl-276\slmult0 \up0 \expndtw-3\charscalex100 2.I.Inspectoratul General al Po li\u355?iei de Frontier\u259? \par\pard\qj \li1440\ri5700\sb26\sl-420\slmult0 \u p0 \expndtw-3\charscalex100 2.2.1. \par\pard\qj \li1440\ri1346\sb125\sl-300\slmu lt0 \up0 \expndtw-3\charscalex100 III.2.7. EUROPOL \par\pard\qj \li1440 \ri1998\sb108\sl-320\slmult0 \up0 \expndtw-3\charscalex100 1. Combaterea fraudelor fiscale privind T.4. 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.Agen\u355?ia Na\u355?ional\u259? de Administrare Fiscal \u259? \up0 \expndtw-4\charscalex100 ANC. 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 3.1.4.P. Abordarea juridic\u259? \u351?i social\u2 59? a evaziunii fiscale \par\pard\ql \li1440\sb144\sl-276\slmult0 \up0 \expndtw5\charscalex100 2.4\sl-276\slmult0 \up0 \expndtw-3\charscalex100 1. 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 3.3. 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 3.2.

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 ÎCCJ\tab \up0 \expndtw-3\charscalex100 .Departamentul pentru Lupta Antifraud\u259? \par\pard\ql \li1800\sb7 \sl-276\slmult0 \up0 \expndtw-3\charscalex100 ECJ .Agen\u355?ia pentru Serviciile Societ\u259?\u355?ii Informa\u355?io nale \up0 \expndtw-4\charscalex100 CEE .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.Grup ul de Ac\u355?iune Financiar\u259? Interna\u355?ional\u259? \line \up0 \expndtw4\charscalex100 GATT .Direc\u355?ia de Investigare a Frau delor (IGPR-MAI)\par\pard\ql \li1800\sb1\sl-260\slmult0 \up0 \expndtw-3\charscal ex100 DLAF .I.Unita te de Informa\u355?ii Financiare \line \up0 \expndtw-4\charscalex100 GAFI .Documentul Administrativ Unic \line \up0 \expndtw-5\charscalex100 CP .Autoritatea pentr u Valorificarea Activelor Bancare \up0 \expndtw-3\charscalex100 AVAS.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 .Comunitatea European\u259? a Carbunelui \u351?i O\u355?elului \line \ up0 \expndtw-6\charscalex100 CEDO .Curtea de Justi\u355?ie a Un iunii Europene \par\pard\ql \li1800\sb4\sl-276\slmult0 \up0 \expndtw-3\charscale x100 E . .J.S. .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 .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 .G.ntrol \par\pard\ql \li1800\sb1\sl-257\slmult0 \up0 \expndtw-5\charscalex100 ANI .Grupul de Interes Economic European \par\pard\ql \li1800\ri482 4\sb5\sl-275\slmult0 \up0 \expndtw-7\charscalex100 EUROJUST .Agen\u355?ia pentru Strategii Guvernamentale\par\pard\qj \li1800 \ri4538\sb0\sl-280\slmult0 \up0 \expndtw-3\charscalex100 AVAB.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 .Cod penal \par\pard\ ql \li1800\ri3351\sb0\sl-280\slmult0 \up0 \expndtw-5\charscalex100 CPI .Înalta 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 .Conven\u355?ia privind protec\u355?ia int ereselor financiare ale Comunit\u259?\u355?ilor Europene \up0 \expndtw-8\charsca lex100 COREPER .Curtea Suprema d e Justitie \par\pard\ql \li1800\sb1\sl-256\slmult0 \up0 \expndtw-3\charscalex100 CSM .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 .Curtea de Justi\u355?ie a Comunit\u259?\u355?ilor Europene \line \up0 \expndtw-7\charscalex100 CNPC .Agen\u355?ia Na\u355?ional\u259? de Integritate \par\pard\ql \li1800\sb8\sl276\slmult0 \up0 \expndtw-3\charscalex100 ANFP.Unitatea European\ u259? de Cooperare Judiciar\u259? \line \up0 \expndtw-2\charscalex100 EUROPOL Oficiul European de Poli\u355?ie \line \up0 \expndtw-2\charscalex100 FIU .Comitetul Reprezentan\u355?ilor Permanen\u355?i \par\pard\ql \l i1800\ri3312\sb0\sl-280\slmult0 \up0 \expndtw-5\charscalex100 DAU .Curtea European\u259? a Dreptu rilor Omului \line \up0 \expndtw-7\charscalex100 CJCE .Conven\u355?ia European\u259? a Drepturilor Omului \line \up0 \expndtw-4\charscalex100 CEDHO.Consiliul Superior al Magistraturii \par\pard\ql \li1800\sb8\sl-276\slmul t0 \up0 \expndtw-5\charscalex100 CNSC .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 .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 .E .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 .Autoritate a pentru Valorificarea Activelor Statului \up0 \expndtw-3\charscalex100 Art. .Comunitatea European\u259? a Energiei A tomice \par\pard\ql \li1800\ri4482\sb5\sl-275\slmult0 \up0 \expndtw-4\charscalex 100 CECO .a rticol \par\pard\qj \li1800\ri4545\sb0\sl-280\slmult0 \up0 \expndtw-4\charscalex 100 ASSI .

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45824.45824.1.(10319.0).4.276).0).277).45824.24577.16384.24577.45824.0)}} {\sp{\sn pSegmentInfo}{\sv 2.277).0).4.1.45824.0)}} {\sp{\sn pSegmentInfo}{\sv 2.{\sp{\sn pSegmentInfo}{\sv 2.0)}} {\sp{\sn pSegmentInfo}{\sv 2.10.24577.45824.1.(10319.16384.276).(0.1.(0.1.(0.4.45824.32768} } {\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\shptop11654\shpright11730\shpbottom11930\shpfhdr0\ shpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz1142\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 276}} {\sp{\sn pVerticies}{\sv 8.32768} } {\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\shptop11930\shpright11730\shpbottom12206\shpfhdr0\ shpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz1182\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 276}} {\sp{\sn pVerticies}{\sv 8.1.277).0)}} .16384.32768} } {\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\shptop11101\shpright11730\shpbottom11377\shpfhdr0\ shpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz1064\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 276}} {\sp{\sn pVerticies}{\sv 8.(10319.1.(10319.1.45824.(10319.(10319.4.1.277).276).(0.1.10.16384.24577.45824.(10319.45824.10.10.45824.0).0)}} {\sp{\sn pSegmentInfo}{\sv 2.276).45824.16384.(0.1.1.276).45824.(0.32768} } {\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\shptop12757\shpright11730\shpbottom13034\shpfhdr0\ shpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz1276\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 277}} {\sp{\sn pVerticies}{\sv 8.1.45824.(0.(0.4.(0.45824.1.(10319.1.(10319.276).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\shptop11377\shpright11730\shpbottom11654\shpfhdr0\ shpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz1102\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 277}} {\sp{\sn pVerticies}{\sv 8.45824.0).10.45824.(10319.(0.45824.45824.45824.

(0.1.Polonia \u351?i Ungari a Ajutor \up0 \expndtw-2\charscalex100 pentru Reconstruc\u355?ia Economiei \par\ pard\ql \li1800\sb7\sl-276\slmult0 \up0 \expndtw-3\charscalex100 PIB .45824.{\sp{\sn pSegmentInfo}{\sv 2.P oland and Hungary Aid for Reconstruction of the Economy .16384.32768} } {\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\shptop13034\shpright11730\shpbottom13310\shpfhdr0\ shpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz1308\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 276}} {\sp{\sn pVerticies}{\sv 8.1.24577.Organiza\u355?ia Mondial\u259? a C omertului \par\pard\li1800\sb20\sl-276\slmult0\fi0\tx2880 \up0 \expndtw-3\charsc alex100 ONG\tab \up0 \expndtw-3\charscalex100 .Ordonan\u355?\u259? de Guvern\par\pard\ql \li1800\sb1\sl-25 6\slmult0 \up0 \expndtw-2\charscalex100 OMC .45824.Ministerul Justi\u355?iei \line \u p0 \expndtw-5\charscalex100 MO .1.(0.45824.(10319.16384.276).Ordonan\u355?\u259? de Urgen\u355?\u259? a Guvernului\par\pard\ql \li180 0\sb1\sl-261\slmult0 \up0 \expndtw-3\charscalex100 PACO .Monitorul Oficial \par\pard\ql \li1800\sb4\sl-2 76\slmult0 \up0 \expndtw-7\charscalex100 MPE .45824.(0.45824.45824.1.10.Of iciul Na\u355?ional de Protec\u355?ie a Martorilor \par\pard\li1800\sb10\sl-276\ slmult0\fi0\tx2940 \up0 \expndtw-3\charscalex100 ONU\tab \up0 \expndtw-3\charsca lex100 .0).Organiza\u355?ia Na\u355?iunilor Unite\par\pard\ql \li1800\sb0\sl-276\s lmult0 \up0 \expndtw0\charscalex105 ONPCSB .24577.45824.45824.Conven\u355?ia privind Protejarea Intere selor Financiare ale Comunit\u259?\u355?ilor Europene \up0 \expndtw-3\charscale x100 PESC .276).Politica Extern\u259? \u351?i de Securitate Comun\u259? \par\pard\qj \li1440\ri491\sb17\sl-260\slmult0\fi360 \up0 \expndtw-1\charscalex100 PHARE .(10319.(10319.45824.32768} } {\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 g10}{\bkmkend Pg10}\par\pard\ql \li1800\sb0\sl-280\slmult0 \par\pard\ql\li1800\s b0\sl-280\slmult0 \par\pard\ql\li1800\sb0\sl-280\slmult0 \par\pard\ql\li1800\sb0 \sl-280\slmult0 \par\pard\ql\li1800\ri4063\sb69\sl-280\slmult0 \up0 \expndtw-5\c harscalex100 \ul0\nosupersub\cf6\f7\fs24 MJ .(10319.Oficiul Na\u355?ional pentru Preven irea \u351?i Combaterea Sp\u259?l\u259?rii Banilor \par\pard\li1800\sb0\sl-276\s lmult0\fi0\tx2880 \up0 \expndtw-3\charscalex100 OUG\tab \up0 \expndtw-3\charscal ex100 .276).Ofi ciul European de Lupt\u259? Antifraud\u259? din cadrul Comisiei\tab \up0 \expn dtw0\charscalex105 Europene\par\pard\li1800\sb0\sl-276\slmult0\fi0 \up0 \expndtw 0\charscalex105 OG .1.4.0).1.(0.Organiza\u355?ii Neguvernamental e\par\pard\ql \li1800\sb1\sl-266\slmult0 \up0 \expndtw-3\charscalex100 ONPM .45824.1.1.45824.0)}} {\sp{\sn pSegmentInfo}{\sv 2.1.32768} } {\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\shptop13310\shpright11730\shpbottom13586\shpfhdr0\ shpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz1346\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 276}} {\sp{\sn pVerticies}{\sv 8.10.10.0)}} {\sp{\sn pSegmentInfo}{\sv 2.Produsul .45824.Ministerul Public European \par\p ard\li1800\sb8\sl-276\slmult0\fi0\tx9575 \up0 \expndtw0\charscalex105 OLAF .16384.4.24577.276).Programul împotriva Coru p\u355?iei \u351?i Crimei Organizate \par\pard\qj \li1800\ri1984\sb4\sl-280\slmu lt0 \up0 \expndtw-2\charscalex100 PIF .

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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. nici din cealalt\u259?. Devenit\u259? o constant\u259? a vocabularului \up0 \expndtw-1\charscalex100 economic. Principala for\u355?\u259? a \up0 \expndtw0\charscalex104 orga niza\u355?iilor criminale. anumite pro grese s-au înregistrat în acest domeniu. ci în capacitatea pe care o au de a se adapta \up0 \expndtw-5\charscalex100 \u351?i i ntegra în economia legal\u259?. \u8222?crima organizat\u259? este o într eprindere criminal\u259? permanent\u259? care \line \up0 \expndtw-2\charscalex10 0 dispune de o structur\u259? bine organizat\u259?. \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 în rela\u355?ie direct\u25 9? cu economia. în care activit\u259?\u355?ile legale se îmbin\u259? cu \up0 \expndtw -2\charscalex100 cele ilegale. pri ntre care se afl\u259? \u351?i România. cu prec\u259? dere celor apar\u355?inând \up0 \expndtw0\charscalex100 statelor est-europene. \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. \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? în ultimii ani o parte din ce în ce mai mare a \up0 \expndtw 0\charscalex100 activit\u259?\u355?ii economice la nivel mondial se deruleaz\u25 9? între persoane \u351?i firme din \u355?\u259?ri diferite\u8221?\ul0\super\cf10\ f11\fs20 1\ul0\nosupersub\cf9\f10\fs22 . E ste desigur. \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. îns\u259? în acela\u351?i timp nu putem nega \u p0 \expndtw-2\charscalex100 faptul c\u259? în paralel s-au dezvoltat noi forme sof isticate de s\u259?vâr\u351?ire a anumitor categorii de activit\u259?\u355?i infra c\u355?ionale. \par\pard\qj \li1440\ri363\sb0\sl-260\slmult0\fi3 60 \up0 \expndtw-3\charscalex100 A face o distinc\u355?ie între crima organizat\u2 59? \u351?i lumea financiar\u259?. din aceast\u259? perspectiv\u259?.. precum \u351?i amplificarea leg\u259?turilor dintre aceste economii. 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. 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?. globalizarea nu se bucur \u259? de existen\u355?a unei defini\u355?ii general acceptate.1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}} }}\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. se \up0 \expndtw0\charscalex100 contureaz\u259? ca fiind una din cele mai mari provoc\u259?ri adresate organelor judiciare.B. \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 înce putul \up0 \expndtw0\charscalex102 secolului XXI. \par\pard\qj \li1440\ri368\sb0\sl-260\slmult0\fi360 \up0 \expndtw-1\ch arscalex100 Într-adev\u259?r. nu const\u259? în creativitatea lor în sensul propriu al cuvântului.I. reactive \u351? i capabile s\u259? se integreze într-o economie \up0 \expndtw-4\charscalex100 glob alizat\u259?. ast\u259?zi din ce în ce mai flexibile. \par\pard\ql \li180 . 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?. ne confrunt\u259?m doar cu o singur\u259? lume sau u n sistem unic. \u350?i poate \up0 \expndtw-2\charscalex100 c\u259?. mobilitatea popula\u355?iei. înseamn\u259? a fi condamnat s\u259? nu în\u355?e legi nimic nici \up0 \expndtw-2\charscalex100 din una.

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 în vederea s\u259?vâr\u351?irii de infrac\u3 55?iuni. .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. în încercarea acestor a de a identifica grup\u259?rile de criminalitate organizat\u259?. \par\pard\qj \l i1440\ri363\sb12\sl-250\slmult0\fi360 \up0 \expndtw-2\charscalex100 Ulterior. activitatea s\u259? s e deruleze în mod \up0 \expndtw-2\charscalex100 continuu \u351?i pe o perioada n edeterminat\u259? de timp. s\u259? ac\u355?ioneze \u351?i în afara grani\u355?elor na\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? în situa\u355?ia în c are \up0 \expndtw-3\charscalex100 sunt întrunite cel pu\u355?in 6 din aceste carac teristici\ul0\super\cf11\f12\fs20 3\ul0\nosupersub\cf8\f9\fs22 . 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. \up0 \expndtw -1\charscalex100 caracteristici ce au fost structurate în dou\u259? grupe: obligat orii \u351?i op\u355?ionale. care a stabilit o list\u259? cu 11 caracteristici necesar \up0 \expndtw-1\cha rscalex100 a fi cunoscute de autorit\u259?\u355?ile judiciare.United Nations Publication. 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. 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 înseamn\u259? \up0 \expndtw-4\charscalex100 \u8222?\ul0\nosupersub\cf9\f10\fs22 c riminalitate organizat\u259?\ul0\nosupersub\cf8\f9\fs22 \u8221?. în 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.Geneva 2005 .amazon. \u351?i implicit a criminalit\u259?\u355 ?ii organizate.0\sb1\sl-226\slmult0\tx11127 \up0 \expndtw0\charscalex100 Organiza\u355?ia Inte rna\u355?ional\u259? de Poli\u355?ie Criminal\u259?.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 . 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 întreprindere sau grup de persoane. \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 . angajate într-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?. fiecare membru al grupului s\u259? aib\u259? un rol bine \up0 \ expndtw0\charscalex105 determinat în cadrul grup\u259?rii infrac\u355?ionale. s\u2 59? genereze profit ilicit care m\u259?car în parte s\u259? fie folosit pentru s\u 259?vâr\u351?irea unor activit\u259?\u355?i \up0 \expndtw-2\charscalex100 infrac\u 355?ionale viitoare etc.United Nations Conferen ce on Trade \line \up0 \expndtw-4\charscalex100 and Development . \par\pard\qj \li1440\ri336\sb4\sl-260\slmult0\fi360 \up0 \expndtw0\char scalex102 Cu toate acestea.Interpol.\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).

\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? în \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.20). periculozitatea \u351?i in stabilitatea pe care le induce în societate.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 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. sens în 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. în \up0 \expndtw-1\ charscalex100 contextul în care domeniul infrac\u355?ional de interes este pu\u355 ?in cercetat \u351?i cunoscut.\ul 0\nosupersub\cf15\f16\fs22 clarificarea \u351?i rezolvarea\ul0\nosupersub\cf8\f9 \fs22 problemelor ridicate de investigarea infrac\u355?iunilor în domeniul financ iar-fiscal \u351?i al \up0 \expndtw-4\charscalex100 sp\u259?l\u259?rii banilor.4.10.(2880.\ ul0\super\cf11\f12\fs20 5\ul0\nosupersub\cf8\f9\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. cum ar fi: \par\pard\qj \li1440\ri333\sb10\sl-250\slmult0\fi415 \up0 \expndtw0\ charscalex100 \ul0\nosupersub\cf9\f10\fs22 .45824.(2880.(0. atât ca \ul0\nosupersub\cf9\f10\fs22 modus operandi \ul0\nosupersub\cf8\f9\fs22 cât \u351?i ca \up0 \expndtw-2\charscalex100 tehnic\u 259? investigativ\u259?.1.45824.16384. realizate într-un cadru organizat.0).45824.(0. de\u351?i se afl\u259? în continu\u259? expansiune \u351? i amplificare. în ultimul deceniu. 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.0)}} {\sp{\sn pSegmentInfo}{\sv 2. a metodelor pe care sistemul financiar le poate \up0 \expndtw0\charscalex102 utiliza pentru a preveni s\u259 ?vâr\u351?irea unor astfel de acte.1. acesta întemeindu-se pe mai multe \up0 \expndtw-3\charscalex100 considerente. 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 \li1440\ri336\sb10\sl-25 0\slmult0\fi360 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf9\f10\fs22 . concomitent cu analizarea mecanismelor implementate pe pia\u355?a financiar\u259? în scopul identific\u259? .1.24577.45824.{\shp {\*\shpinst\shpleft1440\shptop12834\shpright4320\shpbottom12854\shpfhdr0\s hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz572\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. \par\pa rd\qj \li1440\ri356\sb10\sl-250\slmult0\fi360 \up0 \expndtw0\charscalex100 În 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 în spa\u355?iul comunitar este justificat \u351?i nece sar. iar organismele interna\u355?ionale au semnalat \up0 \expndtw-2\c harscalex100 în permanen\u355?\u259?. printre care \u351?i criminalistica în calitatea ei de \u8222?\ul0\nosupersub\cf9\f10\fs22 \u3 51?tiin\u355?\u259? a st\u259?rii de fapt în 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 în cercetarea \u351 ?i studiul infrac\u355?iunilor.20). 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. în sensul identific\u259?rii mijloacelor de \up0 \expndt w0\charscalex100 combatere a acestor infrac\u355?iuni.

afectând deopotriv\u259? \u351?i domeniul bancar. în ultim\u259? instan\u355?\u259?. doar la identificarea \u351?i tragerea la r\u259?spundere a persoanelor vinovate de \up0 \expndtw0\charscalex100 s\u2 59?vâr\u351?irea unor infrac\u355?iuni. 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 .\ul0\nosupersub\cf8\f9\fs22 trebuie observat c\u259? obiectul \up0 \expndtw0 \charscalex105 juridic al acestei infrac\u355?iunii speciale este mult mai larg. \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. \par\pard \qj \li1440\ri360\sb8\sl-253\slmult0\fi360 \up0 \expndtw0\charscalex100 În concluz ie. ci acestea sunt obligate s\u259? analizeze . infrac\u355?iuni de corup\u355?ie sau în\u351?el\u259?ciune în domeniul financiar -bancar. \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. 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 . \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. \up0 \expndtw-4\charscalex100 infrac\u355?iuni informatice etc. omor calificat. pe consid erentul c\u259? aceasta prin \up0 \expndtw-2\charscalex100 natura sa juridic\u25 9?. \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 câ\u351?tigurilor reali zate \u351?i a le atrage în fluxul afacerilor legitime. al asigur\u259?rilor. ca un corolar al tuturor aspectelor men\u355?ionate pân\u259? în prezent. odat\u259? încununat\u259? cu succes. trebuie tratat\u259? \up0 \expndtw-3\charscalex100 în a cest domeniu generos \u351?i 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. \up0 \expndtw-2\charscalex100 identificarea beneficiarului direct. \par\pard\qj \li1440\ri322\sb10\sl-250\slmult0\fi360 \up0 \expndtw2\charscalex100 În aceste condi\u355?ii. lipsire de libertate în form\u259? calificat\u259?.rii \u351?i \up0 \expndtw0\charscalex103 prevenirii anumitor categorii de tranza c\u355?ii financiare ilicite: cunoa\u351?terea clientelei. \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 . în lite ratura de specialitate. fiind \line \up0 \expndtw-3\charsca lex100 procesul prin care infractorii încearc\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. în realitate\ul0\nosupersub\cf15\f16\fs2 2 . 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. \line \up0 \expndtw-3\char scalex100 deoarece. fie c\u259? este vorba de trafic cu droguri. de regul\u259?. cum ar fi: infrac\u355?iunile de tâlh\ u259?rie. \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?. fiind o infrac\u355?iune subsecvent\u259? infrac\u355?iunilor predicat gener atoare de fonduri ilicite. pira terie. le va conferi acoperirea legitim\u259? de car e au nevoie. contraband\u259 ?. abordarea pe baz\u259 ? de risc. a l pie\u355?ei de capital \u351?i al dreptului comercial în general. având în 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 înscrie ca sfer\u259? de aplicabilitate doar în ramura dreptului penal. trafic de \line \up0 \expndtw-2\charscalex100 arme. care s\u259? se circumscrie laturii obiective a infrac\u355?iunii de \up0 \expn dtw-3\charscalex100 sp\u259?lare a banilor. aceas ta având implica\u355?ii \u351?i efecte mult mai \line \up0 \expndtw0\charscalex10 0 largi. \up0 \expndtw0\charscalex100 infrac\u355?iunea de sp\u25 9?lare a banilor este circumscris\u259? dreptului penal al afacerilor.

\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. fie angaj a\u355?ii acesteia sau directorii au primit mit\u259?. \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.\u8222?Criminalist ica\u8221?. 39.(2880. sunt afectate.(2880.20). prin atragerea involuntar\u259? a acestora în activitat ea de \u8222?\ul0\nosupersub\cf9\f10\fs22 albire\ul0\nosupersub\cf8\f9\fs22 \u82 . 27 {\shp {\*\shpinst\shpleft1440\shptop13662\shpright4320\shpbottom13682\shpfhdr0\s hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz662\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. implicit autorit\u 259?\u355?ilor de reglementare \u351?i control. pag. Bucuresti. privit\u259? macro-institu\u355?ional. Akademski Pecat.0). Ori în ipoteza în \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 îndoial\u259?.20). \up0 \expndtw-2\charscalex100 toate mecanismele de dezvoltare \u351?i implicare a acestora. Predescu . Cluj. \up0 \expndtw-1\chars calex100 \ul0\super\cf13\f14\fs18 6\ul0\nosupersub\cf14\f15\fs18 Slagjana Tasev a . \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 în documentele interna\u355?ionale.45824.45824.1. fie din cauz\u259? c\u259 ? \line \up0 \expndtw0\charscalex104 institu\u355?ia închide ochii în fa\u355?a natu rii ilicite a unor astfel de fonduri.(0. pag.\u8222?Money laundering\u8221?.1. Editura Academiei Romane.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 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. Macedonia 2007. 70.(0. deoarece va avea efecte v\u259?d it d\u259?un\u259?toare \line \up0 \expndtw0\charscalex102 asupra întregului siste m afectând deopotriv\u259? atât intermediarii financiari \u351?i autorit\u259?\u355? ile de reglementare. În acest sens FATF\ul0\super\cf11\ f12\fs20 7\ul0\nosupersub\cf8\f9\fs22 a precizat. deoarece se capitalizeaz\u259? sau ob\u355 ?ine noi \line \up0 \expndtw-3\charscalex100 beneficii financiare. 1969.\u8220?Dreptul penal al afacerilo r\u8221?.45824.0)}} {\sp{\sn pSegmentInfo}{\sv 2.45824.16384. Editura Continent XXI.24577. fiind suspicio nat\u259? ca având r\u259?d\u259?cini ilicite.1. pag. în viitoare tranzac\u355? ii comerciale. cât \u351?i \line \up0 \expndtw0\charscalex102 clien\u355?ilo r lor obi\u351?nui\u355?i. cu titlu de exemplu. \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. 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 câ\u351?tigate în mod legitim.10. 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 în \line \up0 \expndtw-3\c harscalex100 cadrul unei institu\u355?ii din sectorul privat deoarece. 2000. Basarab .\u351?i efectele pe care asemenea activit\u259?\u355?i ilicite le \up0 \expndtw 0\charscalex100 genereaz\u259? deopotriv\u259? atât sfera economic\u259? cât \u351?i în cea social\u259?.4.

\line \up0 \expndtw-2\charscalex100 sa creat artificial o aparen\u355?\u259? de periculozitate social\u259? mai redus \u259?. 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?. fie nu cauzeaz\u259? un prejudiciu dire ct unor persoane determinate. \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. în desf\u259? \u351?urarea unor afaceri economico . \par\pard\qj \li1440\ri324\sb0\sl-254\slmult0\fi360 \up0 \expndtw0 \charscalex105 În acest sens. 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\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 . \line \up0 \expndtw-1\charscalex100 deoarece. cu atât mai mult cu cât s-a constatat im plicarea unor personalit\u259?\u355?i de rang înalt din \line \up0 \expndtw0\chars calex102 guvernele statelor membre \u351?i din Organismele Europene. pe de o parte. în fa\u355?a unui astfel de pericol. \line \up0 \expndtw-4\charscalex100 care ap are \u351?i se manifest\u259? în situa\u355?ia în care mecanismele de preven\u355?ie au detectat activit\u259?\u355?i de încercare de înc\u259?lcare \line \up0 \expndtw -2\charscalex100 a normelor edictate. \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? decât cele specifice criminalit\u259?\u355?ii conven\u355?ionale. fie sunt s\u259?vâr\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?. desf\u259?\u351?urat\u259? la Stockholm. astf el c\u259? preocuparea sa cu privire la de expansiunea criminalit\u259?\u355?ii în sfera financiar\u259? \u351?i a sp\u259?l\u259?rii de \line \up0 \expndtw0\char scalex100 bani a devenit una evident\u259?. iar aceast\u259? situa\u355?ie de fapt \u351?i-a g\u259?sit o necuvenit\u259? ju stificare în faptul c\u259?.1981 a Consiliului Europei. comunitatea interna\u355?ional\u2 59? nu putea r\u259?mâne \line \up0 \expndtw0\charscalex100 indiferent\u259?. se \line \up0 \expndtw-3\charscalex100 constat\u259? c\u 259? accentul principal cade pe activitatea de preven\u355?ie. Analizând toate pr opunerile de strategie apar\u355?inând organismelor interna\u355?ionale \u351?i na \u355?ionale implicate. R(81) 12/25. a devenit mai mult decât evident faptul c\u259?. componenta de com batere fiind una complementar\u259?.\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 .21? a resurselor financiare ilicite. \par\pard\qj \li1440\ri362\sb8\sl-252\slmul t0\fi360 \up0 \expndtw-2\charscalex100 În aceste condi\u355?ii. cea de-a VIII-a Conferin\u355?a a mini\u351?trilor e uropeni de Justi\u355?ie. este prea pu\u355?in c unoscut \u351?i investigat în raport cu \par\pard\qj \li1440\ri357\sb11\sl-25 2\slmult0 \up0 \expndtw-3\charscalex100 criminalitatea conven\u355?ional\u259?. cu atâtea implica\ u355?ii \line \up0 \expndtw0\charscalex102 directe \u351?i importante asupra vie \u355?ii economice \u351?i sociale a statelor. pe care acest gen de fapte o induce autorit\u259?\u355?ilor. \par\pard\qj \li1440\ri351\sb0\sl-250\slmult0\fi360 \up0 \ expndtw0\charscalex103 Rezultatul acestui studiu preliminar a fost materializat în redactarea de c\u259?tre Comitet.06. 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. list\u259? care a fost cu prins\u259? în Recomandarea \up0 \expndtw-4\charscalex100 nr.financiare \line \up0 \expndtw0\charscale x102 ilegale. respectiv în situa\u355?ia în 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 în acest mod s\u259? le atrag\u259? \u351?i s\u259? le integreze în noi activit\u259?\u355 ?i comerciale legale.

45824. reevalueaz\u259? si \up0 \expndtw0\charscalex100 raporteaz\u259? ev olu\u355?iile..252).1.1.(0. deoarece.0). în pri ncipal.16384.1.24577. promo veaz\u259? adoptarea si implementarea standardelor globale \up0 \expndtw0\charsc alex100 FATF privind combaterea sp\u259?l\u259?rii banilor.\ul0\super\cf11\f12\ fs20 9\ul0\nosupersub\cf8\f9\fs22 în practic\u259? s-a constatat c\u259? autorit\ u259?\u355?ile \up0 \expndtw0\charscalex103 manifest\u259? o re\u355?inere în 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 în economia licit\u259?.45824.45824. 8.45824.0)}} {\sp{\sn pSegmentInfo}{\sv 2.(0. fie care nou\u259? guvernare este \up0 \expndtw0\charscalex102 interesat\u259?.1.45824.24577.16384.16384.10).(0.45824. Voicu .32768} } {\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 255}}{ \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\shpleft1260\shptop10549\shpright1280\shpbottom10801\shpfhdr0\s hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz468\shplid1 {\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{ \sn geoRight}{\sv 20}}{\sp{\sn geoBottom}{\sv 252}} {\sp{\sn pVerticies}{\sv 8.(0. pag.45824.1. conform unui punct de vedere exprimat de doctrin\u259?.45824.0)}} {\sp{\sn pSegmentInfo}{\sv 2.10.(55.20).(0.45824.32768} } {\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}} }} {\shp {\*\shpinst\shpleft1440\shptop13043\shpright4320\shpbottom13063\shpfhdr0\s hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz590\shplid2 {\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. {\shp {\*\shpinst\shpleft11224\shptop10772\shpright11279\shpbottom10782\shpfhdr0 \shpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz465\shplid0 {\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{ \sn geoRight}{\sv 55}}{\sp{\sn geoBottom}{\sv 10}} {\sp{\sn pVerticies}{\sv 8.20). s\u259? dovedeasc\u259? conexiunile realizate cu mediile de afaceri il icite de vechea guvernare. \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.1.(0.\u8220?Criminali tatea Afacerilor\u8221?.rte.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 . IGP. \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.0).(20.10.(55.1.(2880. pag .12.(2880.252). Bucure\u537?ti.4. \up0 \expndtw0\charscalex102 refuzând s\u259? accepte p osibilitatea prelungirii \u351?i intensific\u259?rii acestora \u351?i în cursul pr opriului mandat. Grupul monito rizeaz\u259? progresul in implementarea masurilor de combatere a sp\u259?l\u259? rii banilor.10.4.1.45824. 10.45824.0)}} {\sp{\sn pSegmentInfo}{\sv 2.(20.0). în majoritatea cazurilor. \par\pard\ql \li1440\sb2\sl-198\slmult0 \up0 \expndtw-2\charscalex100 \ul0 \super\cf13\f14\fs18 9\ul0\nosupersub\cf14\f15\fs18 C.1997. 1997. 7971/22. tehnicile si contra-masurile privind sp\u259?larea banilor.24577. doc.1.10).45824.4.

Consecin\u355?a \up0 \expndtw-3\charscalex100 acestui fenomen este reprezentat\u259? de apari\u355?ia deficitelor bugetare. acest sens.\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. trebuie s\u259? ac\u355?ioneze în 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. condi\u355?iilor ce permit manifestarea \u351?i a component elor acestora. iar autorit\u259?\u355?ile statului. în caz contrar. independent de puterea \up0 \expndtw-2\ch arscalex100 politic\u259?. e ste relevant\u259? doctrina interna\u355?ional\u259?. fiecare activitate ascuns\u259? este caracterizat\u259? de reguli institu\u355?ionale care sunt înc\u259?lcate în mod \u p0 \expndtw-1\charscalex100 voit. \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. 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 în \up0 \expndtw0\charscalex100 parte. 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 . Corespunz\u259?tor activit\u2 59?\u355?ilor ascunse men\u355?ionate mai sus. care în mare parte se rel a\u355?ioneaz\u259? economiei subterane. \par\pard\qj \li1440\ri332\sb10\sl-250\ slmult0\fi360 \up0 \expndtw0\charscalex100 În. 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?. în opinia noastr\u259?. în condi\u355?iile în \up0 \expndtw0\charscalex104 care geneza structurilor criminale trebuie c\u259?utat\u259? \u351?i comb\u259?tut\u 259?. \par\pard\qj \li1440\ri366\sb8\sl-253\slmult0\fi360 \up 0 \expndtw-2\charscalex100 Acesta deoarece. \up0 \expndtw0\charscalex100 fapt justificat prin fluiditatea. 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. cât \u351?i pentru cea de aplicare a legii. crearea metodelor opera\u355?ionale de estimare a \par\ pard\qj \li1440\ri361\sb12\sl-250\slmult0 \up0 \expndtw-3\charscalex100 întinderii . caracteristicilor. a datorii lor externe. în special. Deoarece. dinamica \u3 51?i flexibilitatea sa în raport cu realitatea economic\u259? legal\u259?. în general. indiferent dac\u259? ea se reg\u259?se\u351?te în perimetrul \up0 \expndtw0\ charscalex103 intereselor de putere sau în alte medii ne-rela\u355?ionate acestora . se va crea \up0 \expndtw-2\charscalex100 un pr ecedent periculos pentru societate. \u351?i pentru comunitatea interna \u355?ional\u259?. 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. în care s-a subliniat în 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.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 întregul 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 atât pentru autoritatea legiuitoare. a incapacit\u259?\u355?ii de identificare \up0 \expndtw-4\charscale .

\par\pard\qj \li1440\ri367\s b0\sl-253\slmult0\fi360 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf9\f10\fs 22 . în \up0 \expndtw-3\charscalex100 s ensul c\u259? existen\u355?a lor este ascuns\u259? autorit\u259?\u355?ilor fisca le.D. 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. \line \up0 \expndtw-2 \charscalex100 re\u355?elele criminalit\u259?\u355?ii organizate \u8222?\ul0\nos upersub\cf9\f10\fs22 se transform\u259? în adev\u259?rate holdinguri de întreprinder i productive\ul0\nosupersub\cf8\f9\fs22 \u8221?. \par\pard\ ql \li1440\ri336\sb0\sl-250\slmult0\fi360\tx1800 \up0 \expndtw-1\charscalex100 L a rândul s\u259?u. economie a scuns\u259? \ul0\nosupersub\cf9\f10\fs22 \u351?i \ul0\nosupersub\cf15\f16\fs22 e conomie neraportat\u259?. la rândul s\u259?u . \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 . Vol. sistemul asigur\u259?rilor sociale etc. World \up0 \expndtw0\charscalex100 Development\u8221?.C.\ul0\nosupersub\cf15\f16\fs22 economia infor mal\u259?\ul0\nosupersub\cf8\f9\fs22 este alc\u259?tuit\u259?. comer\u355?ul cu cereale..C.\ul0\nosupersub\cf15\f16\fs22 economia neînregistrat\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?.D. . Organiza\u355?ia pentru Cooperare \u351?i Dezvoltare Economic\u 259? (O. 1990.\u8222?Defining and E stimating Underground and Informal Economies: A New Institutional Economics Appr oach. 22. credite. aceast\u259? posibilitatea \u8222?\ul0\nosup ersub\cf9\f10\fs22 de dezvoltare\ul0\nosupersub\cf8\f9\fs22 \u8221? fiind favori zat\u259?. p. con stat\u259?m c\u259? Strategia de securitate a României a reliefat o stare de incap acitate a \line \up0 \expndtw-4\charscalex100 autorit\u259?\u355?ilor statului în 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. Feige .\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.E. 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 . 32.7. No. referitoare la \up0 \expndtw-1\charscalex100 licen\u355?e comerciale. o asemenea \up0 \expndtw-3\char scalex100 \u8222?\ul0\nosupersub\cf9\f10\fs22 voca\u355?ie de întreprinz\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. analizând modul de func\u355?ionare \u351?i organizare a pi e\u355?elor financiare contemporane.18. 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.. 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. \par\pard\qj \li1440\ri336\sb0\sl-250\slmult0\fi360 \up0 \expndtw0\charscale x100 \ul0\nosupersub\cf9\f10\fs22 . în 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?. \line \tab \up0 \expndtw0\charscalex102 \ul0\nosupersu b\cf8\f9\fs22 Practic.\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 încalc\u259? regulile \u351?i formele legitime de comer\u355?. p. cont racte de munc\u259?.)\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?. în condi\u355?iile acutiz\u259?rii acestuia. O. 2004.E. am constatat c\u259?.x100 \u351?i colectare a veniturilor bugetare etc.

16384. exploatarea \line \up0 \expndtw 0\charscalex102 sexual\u259? a minorilor \u351?i pornografia infantil\u259?. Mai mult log ica. ra\u355?ional\u259? \u351?i implacabil\u259?.45824.(2880. Editura Nemira. \u351?i anume terorismul. vag \u351?i nelini\u351?titor.(0. criminalitatea informatic\u259?. o componenta obligatorie a \line \up0 \expndtw-2\charscale x100 sistemului economic global.1. traficul de armament \u351?i \line \up0 \ex pndtw-1\charscalex100 criminalitatea transfrontalier\u259?.45824. \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. se adapteaz\u259? ex trem de rapid la schimb\u259?rile \u351?tiin\u355?ifice \u351?i tehnologice.1.10. traficul de droguri.\par\pard\ql \li1440\sb4\sl-197\slmult0 \up0 \expndtw-3\charscalex100 \ul0\super \cf13\f14\fs18 12\ul0\nosupersub\cf14\f15\fs18 Al. \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 în 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? în prezent Europa. Bucure\u537?ti.4. o metafora a puterii. pag.20).0). urm\u259?re\u351?te o mai bun\u259? coordonare a ini\u355?iativelor \up0 \expndtw0\charscalex100 regi . strategia na\u355?ionala de integrare european\u259?. \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.(0. \ul 0\nosupersub\cf15\f16\fs22 infrac\u355?ionalitatea economic\u259?\ul0\nosupersub \cf8\f9\fs22 \u351?i corup\u355?ia.1. Mafia se dezvolta datorita statului \u351?i î\u35 1?i adapteaz\u259? comportamentul în func\u355?ie de acesta.0)}} {\sp{\sn pSegmentInfo}{\sv 2. drept vulnerabilit\u259?\ u355?i în situa\u355?ia intern\u259? a \u355?\u259?rii. cu impact \up0 \expndtw-3\ charscalex100 asupra securit\u259?\u355?ii na\u355?ionale. în înce rcarea \line \up0 \expndtw-1\charscalex100 lor de a exploata în mod ilegal \u351?i de a submina valorile \u351?i prosperitatea societ\u259?\u355?ilor noastre desc hise . dar si o patologie a puterii.20). Silj .(2880. mai ra\u355?ional\u259? \u351?i mai implacabil\u259? \u351?i mai ra\u355?io nal\u259? decât statul.45824.\u8222? Raportul Comi siei Antimafia din decembrie 1993\u8221?.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 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?.45824. \line \up0 \expndtw-2\charscalex100 Mafia este o articula\ u355?ie a puterii. România 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 înaintea \par\pard\ql \li1440\sb10\sl-253\slmult0 \up0 \expndtw-2\charscalex100 imensului spa\u355?iu. Toate aceste aspecte au fost catalogate. traficul de fiin\u355?e umane.24577. {\shp {\*\shpinst\shpleft1440\shptop12834\shpright4320\shpbottom12854\shpfhdr0\s hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz649\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 8.430. 1998. \par\pard\qj \li1440\ri339\sb10\sl-250\slmult0\fi360 \up0 \expndtw0\charscalex100 În acest cont ext. Mafia est e un sistem economic. formele grave de criminalitate.\u8221?( Giovanni Falc one). r\u259?mas în urma dezintegr\u259?rii imperiului sovietic\ul0\nosupersub\cf8\f9\fs 22 \u8221?\ul0\super\cf11\f12\fs20 15\ul0\nosupersub\cf8\f9\fs22 . \line \up0 \expndtw0\ch arscalex103 criminalitatea organizat\u259?.

\par\pard\qj \li1440\ri338\sb0\sl-253\slmult0\fi360 \up0 \expndtw-3\ charscalex100 În toat\u259? aceast\u259? ecua\u355?ie constat\u259?m faptul c\u259 ?. grup\u259?rile \line \ up0 \expndtw-3\charscalex100 infrac\u355?ionale utilizând avantajele tehnologiei m oderne în favoarea lor. în ansamblul s\u259?u. \up0 \expndtw-2\charscalex100 dar \u351?i a celor ilegale. \u351?i. 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. ea adaptându-\u351?i comportamentul \u351?i întinderea în raport cu reac\u355?ii le \up0 \expndtw-2\charscalex100 autorit\u259?\u355?ilor judiciare din fiecare s . \par\pard\qj \li1440\ri330\sb0\sl-252\slmult0\fi360 \up0 \expndtw-2\charscalex100 În acest con text. constat\u259?m c\u259? în ultimele dou\u259? decenii.South Est European Cooperative Initiative)\ul0\su per\cf11\f12\fs20 16\ul0\nosupersub\cf8\f9\fs22 . motiv pentru care. în special . umanitatea a fost conf runtat\u259? din ce în ce mai mult cu \line \up0 \expndtw0\charscalex100 intensifi carea activit\u259?\u355?ilor infrac\u355?ionale financiare desf\u259?\u351?urat e atât la nivel na\u355?ional cât \u351?i interna\u355?ional. 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 înlesnit 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. \u8222?criminalitatea \line \ up0 \expndtw-1\charscalex100 afacerilor\u8221? a devenit corelativ\u259? sectoar elor economice aferente ramurilor de industrie na\u355?ional\u259?. \par\pard\qj \li1440\ri333\sb8 \sl-253\slmult0\fi360 \up0 \expndtw-3\charscalex100 De-a lungul timpul.buna credin\u355?\u259? . 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? în soci etate. subliniind c\u259?. prin deturnarea de fonduri bancare .resurse \up0 \expndtw0\charscalex100 financiare ilicite\u8221?. în prezent. \u8222?criminalitatea afacerilor\u8221? este întâlnit\u259? adeseori \up0 \expndtw0\charscalex106 ca o articula\u355?ie sau o extensie a put erii. 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 . vizeaz\u259? \up0 \expndtw-2\charscalex100 no\u355?iunile de \u8222?tranzac\u3 55?ii comerciale legale . 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. 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. datorit\u259? motivelor financiare sau politice. în general \u351?i statele.resurse financiare licite \u l0\nosupersub\cf15\f16\fs22 versus\ul0\nosupersub\cf8\f9\fs22 sp\u259?lare de b ani . 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?. cât \u3 51?i de cele americane (SECI . mass-med ia occidental\u259? a acordat o aten\u355?ie deosebit\u259?. România ar\u259?tându-se interesat\u259? atât de ini\u3 55?iativele europene (OLAF. \par\pard\qj \li1440\ri341\sb0\sl-253\slmult0\fi360 \up0 \expndtw-3\charscalex10 0 Au existat numeroase încerc\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 în materia prevenir ii \u351?i combaterii câ\u351?tigurilor financiare \up0 \expndtw0\charscalex100 il icite. implicit.onale în materie judiciar\u259?. \up0 \expndtw0\charscalex100 TEMPUS). reu\u351?indu-se crearea unor structuri transna\u355?io nale cu puternice influen\u355?e zonale. manifestându-s e \line \up0 \expndtw-1\charscalex100 prin adjudecarea frauduloas\u259? a un or oferte de achizi\u355?ii publice. \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?. OCTOPUS. 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.aplicabile pentru ca principiile valorilor democratice.

Huntington .1.0)}} {\sp{\sn pSegmentInfo}{\sv 2.16384. 1997. ale autorit\u259?\u355?ilor de control de pe pia\u355?a bancar\u259?. .45824. \par\pard\qj \li1440\ri360\sb0\sl-260\slmult0\fi360 \up0 \expndtw-1\charscalex1 00 Amploarea evaziunii fiscale în Uniunea European\u259? se datoreaz\u259? sistemu lui actual de tranzit al TVA care este \up0 \expndtw0\charscalex104 prea complex . ale administra\u355?iei publice. \line \up0 \expndtw-3\charscalex100 \ul0\super\ cf13\f14\fs18 17\ul0\nosupersub\cf14\f15\fs18 L.tat.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 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 în ce mai mari în ceea ce prive\u351?te combaterea evaziunii f iscale la nivel \up0 \expndtw-3\charscalex100 interna\u355?ional.a. mai opace \u351?i prin urmare mai \up0 \expndtw-3\charscalex100 vulnerabile abuz ului.45824. \u350?uteu .(2880. Bucure\u351?ti 2 001. 40. Paris 1999.10. date fiind imp licarea sporit\u259? a societ\u259?\u355?ilor cu sediul în \u355?\u259?ri ter\u355 ?e în frauda de tip \u8220?carusel\u8221?.20). {\shp {\*\shpinst\shpleft1440\shptop13250\shpright4320\shpbottom13270\shpfhdr0\s hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz708\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. Bucure\u351?ti.20). Albu s. pag. f\u259?când tranzac\u355?iile intracomunitare greu de urm\u259?rit.(2880.\u8222? Romania versus Estul.45824. \line \up0 \expndtw-3\charscalex100 \ ul0\super\cf13\f14\fs18 16\ul0\nosupersub\cf14\f15\fs18 M. r\u259?spândirea \up0 \expndtw-4\charscal ex100 comer\u355?ului electronic \u351?i globalizarea pie\u355?elor serviciilor.1.24577. Colegiul Inter-arme de ap\u2 59?rare. 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. Centrul roman de politici economice.0). pag. pag.\u8 222?Ciocnirea civiliza\u355?iilor \u351?i refacerea ordinii mondiale\u8221?.\u8222?Economia su bterana in Romania\u8221?. 70-80. pia\u355?a \up0 \expndtw-2\charscalex100 asigur\u259 ?rilor \u351?i pia\u355?a de capital. dena turând concuren\u355?a.\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 înc\u259?lcarea principiului impozit\u259?rii juste \u351?i \up0 \expndtw-2\charscalex100 transparente. iar pierderile de venituri \up0 \expndtw-1\charscalex100 fiscale sunt acoperite de contribuabil prin alte forme de impozitare. \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. Edi tura Antet. vulnerabil. \par\pard\qj \li1440\ri351\sb0\sl-260\slmult0\fi360 \up0 \expndtw0\charsca lex100 Includerea României în familia \u355?\u259?rilor europene a fost un semnal c\ . \line \up0 \expndtw-3\charscalex10 0 \ul0\super\cf13\f14\fs18 15\ul0\nosupersub\cf14\f15\fs18 SP. precum \u351?i cu ale institu\u355?iilor U niunii Europene.45824.1. 46-48. \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.(0. \par\pard\qj \li1440\ri353\sb0\sl-240\slmult0\fi360 \up0 \expndtw0\charscalex100 Societ\u259 ?\u355?ile întâmpin\u259? dezavantaje de ordin concuren\u355?ial din cauza evaziunii fiscale.(0. afectând func\u355?ionarea pie\u355?ei interne. Tratat de geopolitica\u8221?.4.

evaziunea fiscal\u259? este oarecum asimilat\u259? fraudei. \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.arta de a evita c\u259?derea în câmpul de \line \up0 \expndtw-2\charscalex100 atrac\u355?ie a legii fiscale\u8221?. Pe aceast\u259? \line \up0 \expndtw0\charscalex100 linie se înscrie \u351?i d efinirea \u351?i clasificarea evaziunii fiscale f\u259?cut\u259? în literatura de specialitate interbelic\u259? de Virgil \line \up0 \expndtw-1\charscalex100 Cord . \line \ tab \up0 \expndtw0\charscalex103 Cel mai cunoscut sens în care este cunoscut\u259? evaziunea fiscal\u259? este . de libert atea alegerii c\u259?ii cele mai pu\u355?in impozante. de frauda ilegal\u259?. ei asociindu-se trei sensuri \u35 1?i \up0 \expndtw-3\charscalex100 o dubl\u259? apreciere în ceea ce prive\u351?te legalitatea.. Aceasta este o definire în sens larg a evaziunii fiscale care ajunge s\u259? îmglobeze \u351?i fra uda. în pofida a tot ce se scrie despre cauzele.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.Confuzia terminologic\u259? est e cu atât mai important\u259? cu cât cuvintele au \up0 \expndtw-2\charscalex100 sens uri diferite de la autor la autor.Aceast\u259? imprecizie provin e de la diversitatea cuvintelor folosite pentru a desemna acela\u351?i fenomen \line \up0 \expndtw0\charscalex100 neîndeplinirea voit\u259? de c\u259?tre contrib uabil a obliga\u355?iilor fiscale legale.Cu toate acestea. Dea lungul istoriei. \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 . de subestimarea fiscal\u259?.u259? economia \u355?\u259?rii este pe drumul cel bun în \up0 \expndtw-1\charscale x100 sensul cre\u351?terii \u351?i dezvolt\u259?rii. controlul sau s anc\u355?iunile \up0 \expndtw-2\charscalex100 privitoare la acestea.. adic\u259? no\u3 55?iunea de evaziune fiscal\u259? este inclus\u259? în cea de fraud\u259?. formele de \up0 \expndtw0\charscalex105 manifestare au evolua t odat\u259? cu dezvoltarea economico-social\u259?.fuga\u822 1? din fa\u355?a \line \up0 \expndtw-1\charscalex100 impozitelor. \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 atât de teoreticieni cât \u351?i de tehnocra\u355 ?ii în \line \up0 \expndtw0\charscalex100 materie fiscal\u259?. de abuzul \up0 \expndtw-3\charscalex100 dreptu lui de a fugi din fa\u355?a impozitului.Evaziunea fiscal\u259? este carac terizat\u259? printr-o imprecizie foarte mare. iar domeniul pe care îl exploate az\u259? \up0 \expndtw0\charscalex100 este incert. \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\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 în aceea\u351?i m\u259?sur\u259? de frauda leg al\u259?. modalit\u259?\u355?ile. ma i ales între cele dou\u259? razboaie mondiale a fost cel în care frauda \line \up0 \ expndtw-2\charscalex100 îmbrac\u259? o form\u259? extensiv\u259?. 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 în economia de pia\u355?\u259?. \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. Potrivit acestei percep\u355?ii. cuvintele c are desemneaz\u259? acest fenomen sunt imprecise. Unii autori asimileaz\u259? \up0 \ expndtw-3\charscalex100 cele doua no\u355?iuni. 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?. \up0 \expndtw0\charscalex 100 frauda la lege sau economia subteran\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 în a inventa procedee diverse de eludare a obliga\u355?i ilor fiscale.

\par\pard\qj \li1440\ri340\sb10\sl-250\slmult0\fi360 \up0 \expndtw0\charsca lex100 Evaziunea si frauda fiscal\u259? pun în 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.pozitiv\u8221? argumentat de do rin\u355?a de a stimula formarea capitalului intern.carusel\u8221?. d e multe ori de tip mafiot cu toate consecin\u355?ele ce decurg din aceasta. ceea ce afecteaz\u259? contribuabilii mai mode\u351?ti \u3 51?i onesti \up0 \expndtw-3\charscalex100 .. \par\pard\qj \li1440\ri340\sb0\sl-253\slmult0\fi3 60 \up0 \expndtw-2\charscalex100 Statele. care nu au posibilitatea sau inten\u 355?ia de a se sustrage de la obliga\u355?iile fiscale sau de a le înc\u259?lca. iar pierderile de venituri fiscale sunt acoperite de \up0 \expndtw0\charscalex100 contribuabilul european prin alte forme de impozit are.. 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 îi provo ac\u259? prin aceasta la evaziune \u351?i fraud\u259? fiscal\u259?. în \up0 \expndtw-1\charscalex100 ciuda sanc\u355?iuni lor.. pot s\u259? i ncite la evaziune \u351?i fraud\u259? fiscal\u259? urmarind în principal dou\u259? scopuri: un \up0 \expndtw0\charscalex102 scop . \par\pard\qj \li1440\ri364\sb10\sl-250\slmult0\fi360 \up0 \expndtw0\charscalex102 Pretutinde ni \u351?i întotdeauna evaziunea \u351?i frauda fiscal\u259? au fost condamnate. \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. \par\pard\qj \li1440\ri343\sb8\sl-255\slmult0\fi360 \up0 \ expndtw-3\charscalex100 Globalizarea implic\u259? dificult\u259?\u355?i din ce în ce mai mari în ceea ce prive\u351?te combaterea evaziunii \u351?i fraudei fiscale \up0 \expndtw-3\charscalex100 la nivel interna\u355?ional.negativ\u8221? reflectat în \up0 \expndtw0\charscalex100 sprijinirea unor grupuri de interese. \u351?i \up0 \expndtw-3\charscalex100 poate denatura concuren\u355?a afectând astfel func\u355? ionarea pie\u355?ei interne. date fiind implicare a sporit\u259? a intreprinderilor cu sediul în \u355?\u259?ri ter\u355?e în frauda d e tip .escu. conducând la înc\u259?lc\u25 9?ri ale principiului impozit\u259?rii juste \u351?i transparente. Amploarea evaziun . C u toate acestea perspectivele \up0 \expndtw0\charscalex100 privind acest fenomen nu s-au schimbat de-a lungul timpului. prin puterile publice. \up0 \expndtw0\charscalex102 r\u259?spândirea comer\u355?u lui electronic \u351?i globalizarea pie\u355?elor serviciilor. \ par\pard\qj \li1440\ri348\sb19\sl-240\slmult0\fi360 \up0 \expndtw0\charscalex102 De\u351?i intr\u259? în mare m\u259?sur\u259? în domeniul de competen\u355?\u259? a l statelor membre. Ele persist\u259? în toate \u355?\u259?ril e \u351?i în toate perioadele. eradicarea fiind \line \up0 \expndtw 0\charscalex103 practic imposibil\u259?. si un scop . \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? în prezent \u351?i ale c\u259?ror consecin\u355?e nedorite caut\u259? s\u259? le limiteze cât mai mult. metodelor \u351?i mod alit\u259?\u355?ilor defectuoase de aplicare. Astf el \up0 \expndtw0\charscalex100 evaziunea \u351?i frauda fiscal\u259? apar ca el emente dorite sau nedorite ale politicii fiscale. \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. 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.Contribuabilii one\u351?ti întâmpin\u259? dezavantaje de \up0 \expndtw0\charscalex100 ordin concuren\u355?ial din cauza evaziunii \u35 1?i fraudei fiscale. 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.Statele trebuie s\u259? se preocupe sist ematic \u351?i eficient de preîntâmpinarea \u351?i limitarea acestor \line \up0 \exp ndtw-3\charscalex100 fenomene.

cât \u351?i pentru administra\u355?iile fiscale.25% din PNB. \par\pard\qj \li1440\ri347\sb0\sl-253\slmult0\fi360 \up 0 \expndtw-2\charscalex100 Astfel. mai opace \u351?i mai vulnerabile abuzului. 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?ându-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 în domeniul \up0 \expndtw 0\charscalex100 prevenirii \u351?i combaterii evaziunii fiscale \u351?i al sp\ u259?l\u259?rii banilor. \par\pard\ql \li1800\sb1\sl-222\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf7\f8 \fs22 Cercetarea vizeaz\u259?.ii \u351?i fraudei fiscale în \up0 \expndtw-1\charscalex100 Uniunea European\u259? se datoreaza sistemului actual de tranzi\u355?ie a TVA care este prea complex. atât p entru contribuabili. \up0 \expndtw-3\charscalex100 legislative.. în principal: \par\pard\ql \li1800\sb13\sl-253\slmu lt0 \up0 \expndtw-3\charscalex100 I. sunt aspecte ce se impun a fi eviden\u355?iate. f\u259?când tranzac\u355?iile \up0 \expndtw-1\charscalex100 intracomunitare greu d e urmarit. Pentru \line \up0 \expndtw-3\charscalex100 administra\u355?iile fisca le. \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 înso\u355 ?it\u259? de o îmbun\u259?t\u259?\u355?ire a \up0 \expndtw-2\charscalex100 legisla \u355?iei existente privind asisten\u355?a pentru recuperarea impozitelor. \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 ? în Uniunea European\u259? de la \up0 \expndtw-2\charscalex100 200 la 250 miliard e Euro.a. cât \u351?i ignorarea experien\u355?ei\ul0\nosupersub\cf7\f8\fs22 \ul0\nosuper sub\cf8\f9\fs22 investigative. echivalentul a 2-2. a unor lucr\u259?ri care s\u259? analizeze rela\u355?ia între institu\u355?iile na \u355?ionale \u351?i \up0 \expndtw0\charscalex102 interna\u355?ionale. sc\u259?derea costurilor \u351?i a complexit\u259?\u355?ii ar încuraja o mai bun\u259? respectare a obliga\u355?iilo r fiscale. Pentru \line \up0 \expndtw-1\charscalex100 contribuabili. Aprofundarea unor abord\u259?ri-conexe ante rioare: \par\pard\qj \li1440\ri358\sb0\sl-260\slmult0\fi360 \up0 \expndtw0\chars . \up0 \expndtw-4\charscalex10 0 Belgia \u351?. aplicarea unui tratament fiscal egal \u351?i \up0 \expndtw-3\charscalex10 0 garantarea caracterului practic pentru contribuabil. s tadiul lacunar\ul0\nosupersub\cf7\f8\fs22 \ul0\nosupersub\cf8\f9\fs22 în care se g\u259?se\u351?te cercetarea de specialitate în acest moment în privin\u355?a celor \up0 \expndtw0\charscalex100 mai importante concepte utilizate în 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 în \up0 \expndtw-3\charscalex100 domeni u \u351?i a modalit\u259?\u355?ilor optime de preluare a acestuia în dreptul inter n. \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 în 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. metodele \u351?i tehnicile de investigare a \up0 \expndtw-2\charscalex100 acestor tipuri de fraud\u259?. performa n\u355?ele sistemului investigativ din acest domeniu. Fran\u355?a. doctri nare \u351?i jurispruden\u355?iale de c\u259?tre unele \u355?\u259?ri membre ale Uniunii Europene ca: Austria. putem de asemenea concluziona c\u259? tema propus\u259? \up0 \expndtw0\charscalex100 poate avea un aport semnificativ la dezvoltarea cu noa\u351?terii în domeniu. \par\pard\qj \li1440\ri361\sb7\ sl-253\slmult0\fi360 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf15\f16\fs22 În anul 2012 Comisia European\u259? a înaintat c\u259?tre Parlamentul European \u35 1?i Consiliu un plan de ac\u355?iune în \line \up0 \expndtw0\charscalex104 vederea consolid\u259?rii luptei împotriva 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. Italia. absen\u355?a în acest domeniu.

Elaborarea unor abord \u259?ri noi: \par\pard\ql \li1800\sb1\sl-237\slmult0 \up0 \expndtw-3\charscalex 100 A. precum \u351?i alte instrumente necesare pentru combaterea evaziunii fiscale \u351?i a \up0 \expndtw-3\charscalex100 sp\u259?l\u259?rii banilor. etapele procesului de sp\u259?lare a banilor. Acesta este de altfel \u351?i obiectivul instrumentelor interna\u355?ioale elaborate în 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. \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. sp\u259?larea banilor \u351?i evaziunea fiscal\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. Analiza prevederilor interne în 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. economia subteran\u259?. sp\u259?larea banilor în cadrul criminalit\u259?\u355?ii glo bale \u351?i evolu\u355?ia \line \up0 \expndtw-2\charscalex100 cadrului legislat iv. modal it\u259?\u355?ile \u351?i \up0 \expndtw-1\charscalex100 sanc\u355?iunile infrac\ u355?iunii de sp\u259?lare a banilor. condi\u355?iile preexistente ale \up0 \expndtw-1\charscalex100 infrac\u355?iunii de sp\u259?lare a banilor. pentru a eviden\u35 5?ia diferentele \u351?i a identifica posibile solu\u355?ii aplicabile în dreptul intern.\ul0\nosupersub\cf7\f8\fs22 \ul0\nosupersub\cf8\f9\fs 22 Analiza infrac\u355?iunii 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. formele.\ul0\nosupers ub\cf7\f8\fs22 \ul0\nosupersub\cf8\f9\fs22 Aspecte privind evaziunea fiscal\u 259? \u351?i sp\u259?larea banilor în societatea contemporan\u259?\ul0\nosupersub\ cf7\f8\fs22 \ul0\nosupersub\cf8\f9\fs22 în contextul globaliz\u259?rii. \up0 \e xpndtw-1\charscalex100 formele de manifestare ale evaziunii fiscale \u351?i sp\u 259?l\u259?rii banilor . Sp\u259?larea banilor manifestare a crimei organizate.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. va fi analizat nivelul de impl ementare a prevederilor comunitare în legisla\u355?ia român\u259?. defini\u355?ie. atât la nivel na\u355?ional cât \u351? i la nivel comunitar. con\u355?i nutul constitutiv al infrac\u355?iunii de sp\u259?lare a banilor. instrumente juridice de prevenire \u351?i combatere a \up0 \expndtw-2\charscalex100 acestora. caracter izare \u351?i situa\u355?ie premis\u259?. Criteriul de \up0 \expndtw-2\charscalex100 analiz\u259? a prevederilor n a\u355?ionale va consta într-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?. Va fi analizat\u259? oportunitatea introducerii în dreptul intern\ul0\nosupersub\cf7\f8\fs22 \ul0\nosu persub\cf8\f9\fs22 a incrimin\u259?rii independente a infrac\u355?iunii \up0 \ex . 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.\ul0\nosupersub\cf7\f8\fs22 \ul0\nosupe rsub\cf8\f9\fs22 conexiunile dintre crima organizat\u259?. De asemenea. crima organizat\u259? orientat\u259? spre \up0 \expndtw-2\charscalex100 profit. experien\u355?\u259? care va fi analizat\u259? în paralel cu legis la\u355?ia \up0 \expndtw0\charscalex103 na\u355?ional\u259?.Analiza celor mai frecvente metode folosite în 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?. Radiografia cadrului legal din unele state me mbre ale Uniunii Europene dar \u351?i altor state în domeniul \up0 \expndtw-2\char scalex100 prevenirii \u351?i combaterii evaziunii fiscale \u351?i a sp\u259?l\u2 59?rii banilor. dac\u259? \up0 \e xpndtw-1\charscalex100 aceste prevederi pot fi îmbun\u259?t\u259?\u355?ite.

evaziunii fiscale \u351?i sp\u259?l\u259?rii banilor. \line \up0 \expndtw-2\charscalex100 re spectiv. \par\par d\qj \li1440\ri367\sb0\sl-240\slmult0\fi360 \up0 \expndtw0\charscalex100 \ul0\no supersub\cf7\f8\fs22 B. \par\pard\qj \li1440\ri343\sb0\sl-255\slmult0 \fi360 \up0 \expndtw0\charscalex100 3. respectiv. Analiza dificult\u259?\u355?ilor întâmpinate 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 în 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. 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. 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. Prezentarea \u351?i analiza politicilor financ iar-fiscale promovate în Uniunea European\u259? \par\pard\ql \li1800\sb247\sl-253\ slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf7\f8\fs22 III. respectiv. Eurojust \u351?i Europol. competen\u355?a cercet\u259?rii \u351?i procedura administrativ\u259? \ u351?i judiciara în cazul investig\u259?rii acestor infrac\u355?iunii . Comisia European\u259?. 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? . 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. \par\pard\ql \li 1800\sb10\sl-253\slmult0 \up0 \expndtw-2\charscalex100 2. 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.\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?. care s\u259? asigure masur i \up0 \expndtw-3\charscalex100 eficiente în prevenirea \u351?i combaterea fenomen elor de evaziune fiscal\u259? \u351?i de sp\u259?lare a banilor. 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. Prezentarea \u351?i analizarea organiza\u 355?iilor \u351?i organismelor interne \u351?i interna\u355?ionale cu atribu\u35 5?iuni în domeniul \up0 \expndtw0\charscalex100 prevenirii \u351?i combaterii crim ei oragnizate. Analiza factorilor criminogeni. în 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 în scopul sp\u259?l\u259?rii banilor \u351?i al finan\u355?\u259?rii terorismului. 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.pndtw-4\charscalex100 de sp\u259?lare a banilor în raport cu infrac\u355?iunea pre dicat. Adaptarea unor abord\u259?ri-conexe anterioare: \par\pard\ql \li1800\sb7\sl-253\slmult0 \ up0 \expndtw-2\charscalex100 A. \par\pard\qj \li1440\ri328\sb3\sl-240\slmult0\fi360 \u p0 \expndtw-2\charscalex100 4. Consiliul Europei. \par\pard\qj \li1440\ri334\sb0\sl-260\slmult0\fi360 \up0 \expndtw-2\chars calex100 4. 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?. Analiza profilului per sonalit\u259?\u355?ii infractorului specializat în 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. Analiza prezent \u259? si de \up0 \expndtw0\charscalex105 perspectiv\u259? a spatiului judiciar european. Prezentarea unor considera\u355?ii cu pri . \par\pard\ql \li1800\sb10\sl-253 \slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf7\f8\fs22 C. Organiza\u355?ia Na\u355?iunilor \up0 \expndtw-3\charscalex100 Unite. Motivarea necesit\u259?tii existentei unui s pa\u355?iu judiciar intern \u351?i comunitar coerent.

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. Prezentarea unor aspecte de management strategic al Român iei în domeniul prevenirii \u351?i combaterii sp\u259?l\u259?rii \line \up0 \expnd tw-2\charscalex100 banilor \u351?i evaziune fiscal\u259? . cât \u351?i experien\u355?a practic\u259? permit conturarea concluziei c\u259? fiscalitatea define\u351?te \up0 \expndtw0 \charscalex100 sistemul de principii. Organele reprezentative ale autorit\u259?\u355?ii fiscale.2. 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. respectiv. C ONCEPTUL DE FISCALITATE \par\pard\ql \li1800\sb7\sl-253\slmult0 \up0 \expndtw-3\ charscalex100 1. infrac\u355?iunile comise în domeniul pi e\u355?ei de capital. analiza tactic\u259? a situa\u355?iei financiare a persoanelor fizic e \u351?i juridice implicate în opera\u355?iuni de \line \up0 \expndtw-3\charscale x100 sp\u259?lare a banilor. infrac\u355?iunile de corup\u355?ie. 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 întreprinde pentru a fundamenta necesitatea fiscalit\u259?\u355?ii porne\ u351?te de la analiza rolului pie\u355?ei \up0 \expndtw-3\charscalex100 \u351?i. 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. \up0 \e xpndtw0\charscalex100 eviden\u355?ierea \u351?i stingerea obliga\u355?iilor fisc ale. respectiv. al statului în furnizarea de bunuri \u351?i servicii publice. func\u355?iile procesu lui de management.vire la managementul prevenirii \u351?i combaterii sp\u259?l\u259?rii banilor \u 351?i evaziunii \line \up0 \expndtw-3\charscalex100 fiscale. controlul \u351?i solu\u355?ionarea plângerilor. \par\pard\qj \li144 0\ri350\sb0\sl-250\slmult0\fi360 \up0 \expndtw-3\charscalex100 2. respectiv principii le care stau la baza exercit\u259?rii actului managerial.1. infrac\u355?iuni \up0 \expndtw-1\charscalex100 informatice -Cyberlaudering. 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. 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. \par\par d\ql \li1800\sb10\sl-253\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\c f7\f8\fs22 1. \up0 \expndtw0\charscalex100 infrac\u355?iunile de teror ism. 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. stabilirea. infrac\u355?iunea de evaziune fiscal\u259?. care în sistemul financiar românesc 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. reguli \u351?i norme legiferate pri vind: eviden\u355?a \u351?i gestiunea contribuabililor. 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. \par\ pard\qj \li1440\ri355\sb8\sl-252\slmult0\fi360 \up0 \expndtw0\charscalex100 \ul0 \nosupersub\cf8\f9\fs22 În procesul de solu\u355?ionare a problemelor financiare s unt implicate multe organe care fac parte din sistemul \up0 \expndtw-1\charscale . \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. \par\pard\qj \li1440\ri474\sb0\sl-250\slmult0\fi360 \up0 \exp ndtw-2\charscalex100 2.

Conexiunile dintre evaziunea fiscal\u259?. 102. Comisia de sup raveghere a asigur\u259?rilor. {\shp {\*\shpinst\shpleft1440\shptop14077\shpright4320\shpbottom14097\shpfhdr0\s hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz605\shplid0 {\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{ . dezvoltarea partener iatului devine o \up0 \expndtw-3\charscalex100 condi\u355?ie a existen\u355?ei. indiferent de m\u259?rime. cre\u351?terii f\u259?r\u259? precedent \up0 \expndtw0\charscalex103 a interdependen\u355?elor.2. din autoritatea administrativ\u259? \up0 \expndtw-3\charscalex1 00 (Guvernul României) sau constituie organe specializate ale puterii executive (M inisterul Finan\u355?elor Publice. dup\u259? caz\ul0\super\cf11\f12\fs20 18\ul0\nosupersub\cf8\f9\fs22 . în orice \u355?ar\u259?. p. ca unic\u259? autorita te legiuitoare). nivel de dezvoltar e. mecanisme de \up0 \expndtw-2\charscalex100 guvernare sau sistem politic. Aces tea reprezint\u259? un fenomen deosebit de nociv. 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.de cele mai multe ori . \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. evaziunea fiscal\u 259? \u351?i forma sa agravant\u259? \up0 \expndtw0\charscalex103 frauda fiscal\ u259? cunosc o puternic\u259? diversificare în forme de manifestare \u351?i con\u3 55?inut. adic\u259? din statornicia unor rela\u355?ii d e parteneriat. atât la nivel na\u355?ional. 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. Banca \up0 \expndtw-2\charscalex100 Na\u355?i onal\u259? a României.3.în \up0 \expndtw0\charscalex10 2 structuri cu implica\u355?ii europene \u351?i interna\u355?ionale. FRAUDA \u350?I EVAZIUNEA FISCAL\u258? \par\pa rd\ql \li1800\sb1\sl-237\slmult0 \up0 \expndtw-3\charscalex100 2.3. \line \up0 \expndtw-2\charscalex100 nu sunt alc\u259?tuite din oameni violen\u355?i. Casa de Economii \u351?i Consemna\u355?iuni. 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? . cu \ up0 \expndtw0\charscalex102 direc\u355?ii de evolu\u355?ie \u351?i inciden\u355? e diferite. 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 în\u355?eleg s\u259? le \u8222?investeasc\u259?\u822 1? pentru men\u355?inerea sau cre\u351?terea acestei influen\u355?e. paradoxal \u351?i reprobabil. cit\ul0\nosupersub\cf14\f15\fs18 . zonal. ministerele \u351?i \up0 \expndtw0\charscalex100 celelalte organe ale administra\u355?iei publice centrale. cât \u351?i mondial. \par\pard\ql \li1800\sb8\sl-253\slmult0 \up0 \ex pndtw-3\charscalex100 \ul0\nosupersub\cf7\f8\fs22 1.1.I. 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?. în general frauda \u351?i evaziunea fisca l\u259? au fost \u351?i reprezint\u259? o prezen\u355?\u259? nedorit\u259?. Condor.x100 democra\u355?iei reprezentative (Parlamentul României. \ul0\nosupersub\cf17\f18\fs18 op. În condi\u355?iile globaliz\u259?rii. intr\u259?rii cu vitez\u259? în era comunic\u259?rii \u351?i informaticii. cu tul bur\u259?ri psihice sau de personalitate. Pe m\u259?sur\u259? \up0 \expndtw-3\charscalex100 ce globalizarea economic\u259? progreseaz\u259? iar fluxurile financiare se amplific\u259?. \par\pard\q l \li1800\sb247\sl-253\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf7 \f8\fs22 2. Sanc\u355?ionarea fraudei \u351?i evaziunii fiscale în România \par\pa rd\ql \li1800\sb7\sl-253\slmult0 \up0 \expndtw-2\charscalex100 2. Consiliile locale) or i compartimente financiare ale agen\u355?ilor \up0 \expndtw-1\charscalex100 econ omici \u351?i institu\u355?iilor publice.

FORME DE MATERIALIZARE A EVAZIUNII FISCALE \u350?I FRAUDEI FISCALE \par\pa rd\ql \li1800\sb7\sl-253\slmult0 \up0 \expndtw-3\charscalex100 3.45824. bancare. cele mai multe tranzac\u355?ii monetare i mplic\u259? transferurile electronice.24577. \par\pard\qj \li1440\ri343\sb0\sl-260\slmult0\fi360 \u p0 \expndtw-1\charscalex100 Acest tip de evaziune fiscal\u259? const\u259? în tota litatea ac\u355?iunilor contribuabilului ce încalc\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 .45824. \par\pard\ql \li 1800\sb238\sl-253\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf7\f8\f s22 IV.45824. \u351?i s-a \up0 \expndtw0\charscalex100 acceptat. cu acela\u351?i scop bine d efinit de a ocoli impunerea fiscal\u259?. \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 3.1. 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 recurgând 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?.0). etc. \ul0\nosupersub\cf9\f10\fs22 tot ce se desf\u259?\u351?oar\u259? dincolo \u p0 \expndtw0\charscalex102 de limita cadrului legal.1.(0. este acela al circula\u355?iei extrem de rapide a capitalurilor prin întreg \up0 \expndtw0\charscalex100 mapamondul. Aceasta are la baz\u2 59? frauda \u351?i reaua credin\u355?\u259? a contribuabilului. \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.0)}} {\sp{\sn pSegmentInfo}{\sv 2.4. producând o adev\u259?rat\u259? dematerializa re a banilor . 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 ? în numeroase forme deoarece reprezint\u259?.(2880. SP\u258?LAREA BANILOR \par\pard\ql \li1800\sb7\sl-253\slmult0 \up0 \expn dtw-3\charscalex100 4.\sn geoRight}{\sv 2880}}{\sp{\sn geoBottom}{\sv 20}} {\sp{\sn pVerticies}{\sv 8. \ul0\nosupersub\cf8\f9\fs22 adic\u259? infinite combina\u355?ii de \up0 \expndtw0\charscalex102 situa\u355?ii. în acel a\u351?i timp. \ul0\nosupersub\cf8\f9\fs22 în princi piu. re\u355?eaua informatic\u259? mondial\u25 . c\u259? r\u259?mân 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. \up0 \expndtw-1\charscalex100 precum \u351?i de aportul unor speciali\u351?ti recunoscu\u355?i în domeniile financiare.(2880.1.16384. 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 .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 g20}{\bkmkend Pg20}\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\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. cu toate c\u259? monedele \u351?i banii de hârtie înc\u259? mai \up0 \expndtw-3\charscalex100 circul\u259?.(0. Deci aceste persoane dispun de o preg\u259?tire profesiona l\u259? deosebit\u259?.10.1.20).45824. ale pie\u 355?ei de capital. 2.1.20). indifer ent de consecin\u355?e. fapte \ u351?i strategii ilegale.

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 4.45824. pen tru introducerea conceptului de \u8222?bani electronici\u8221?. Gh. Cit. G eorgescu \ul0\nosupersub\cf17\f18\fs18 Finan\u355?e Publice\ul0\nosupersub\cf14\ f15\fs18 .2. 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 În literatura de specialitate s-a demonstrat c\u259? procesele care se efectueaz\u259? în veder ea sp\u259?l\u259?rii banilor \u351?i a punerii \line \up0 \expndtw-1\charscalex 100 în circula\u355?ie a valorilor a\u351?a zis curate parcurg trei etape ( plasar ea valorilor. Op.45824. \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. \par\pard\ql \l i1800\sb10\sl-253\slmult0 \up0 \expndtw-3\charscalex100 b) sp\u259?larea princip al\u259? conversia banilor în intr\u259?ri contabile. \up0 \expndtw-2\charscalex100 cât \u351?i mai ales. stratificarea \u351?i integrarea acestora) \u351?i \line \up0 \exp ndtw-2\charscalex100 presupun deseori elemente de extraneitate. Bucure\u351?ti. \up0 \expndtw-2\charscalex100 Didactic\u259? \u351?i Pedagogic\u2 59?. fie simultan sau prin suprapunere. Gh. 1997. Bercea. Mo\u351?teanu. Anghelescu. \par\pard\ql \li 1800\sb233\sl-253\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf7\f8\f s22 4.(0. la timpul respectiv. F. Tutungiu. 24 {\shp {\*\shpinst\shpleft1411\shptop4728\shpright11730\shpbottom4983\shpfhdr0\sh pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz221\shplid0 {\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.D.9? putând fi \up0 \expndtw-2\charscalex100 folosit\u259? atât pentru efectuarea unor tranzac\u355?ii financiare tradi\u355?ionale. precum: \pa r\pard\ql \li1800\sb1\sl-238\slmult0 \up0 \expndtw-3\charscalex100 a) presp\u259 ?larea adic\u259? convertirea banilor murdari în bani cura\u355?i. 21/1999 a fost abrogat\u259? la data de 7 decembrie 2002.4. \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.0)}} {\sp{\sn pSegmentInfo}{\sv 2.(10319. F. Bondar.16384. G. fie printr-o ent itate fizic\u259? sau juridic\u259? comercial\u259?.255).255). D.(0. pag. \par\pard\ql \li1800\sb1\sl237\slmult0 \up0 \expndtw-3\charscalex100 c) uscarea (reciclarea) folosirea bani lor pentru a ob\u355?ine profit.32768} } {\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772 .1. Lumina Lex.45824. îns\u259? ultrarapide \u351?i extre m de greu de urm\u259?rit.3. M. \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.10.Sp\u259?larea banilor în 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 În legisla\u355?ia român\ u259?. Bucure\u351?i. Gheorghiu. Bistriceanu. termenul de sp\u259?lare a banilor a fost consacrat de dispozi\u355?iunil e Legii nr.1. fie printr-o institu\u355?i e \line \up0 \expndtw-2\charscalex100 financiar\u259?.21/1999. 2000 pag. 7. Clocotici. act \up0 \expndtw0\charscalex100 normativ care se înscria. T. \par\par d\qj \li1440\ri358\sb10\sl-250\slmult0\fi360 \up0 \expndtw0\charscalex100 Legea nr. când Parlamentul Român iei a adoptat Legea \up0 \expndtw-3\charscalex100 nr.(10319.24577. pag. Ed. \ul0\nosupersub\cf17\f18\fs18 Evaziune fiscal\u259?\ul 0\nosupersub\cf14\f15\fs18 . 475. \up0 \expndtw-2\charscalex100 Uneori cele trei etape ale sp\u259?l\u259?rii banilor sunt prezentate cu denumiri mai plastice. V\u259?c\u259?rel. Ed.45824. \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. în ampla ac\u355?iune de armonizare a legisla\u355?iei na\u355?i onale cu legisla\u355?ia \up0 \expndtw0\charscalex100 Uniunii Europene.656/2002 pentru prevenirea \u351?i sanc\u355?ionarea sp\u259?l\u259?rii banilor.0).1.

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\line \up0 \expndtw0\charscalex100 traficul de armament \u351?i criminalitatea transfrontalier\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. în UE întreaga acti vitate economic\u259? \u351?i financiar\u259? a fost serios \up0 \expndtw-3\char scalex100 afectat\u259? de criza economico-financiar\u259?.2.3. ca expresie a obliga\u35 5?iilor pe care statul \u351?i le asum\u259?. în Finlanda. finalmente. Impozitul este. de stinate \up0 \expndtw-4\charscalex100 contribuabililor. \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 î\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. Anglia \par\pard\ql \li1800\s b7\sl-253\slmult0 \up0 \expndtw-3\charscalex100 2.2.3. o form \u259? de finan\u355?are \up0 \expndtw-4\charscalex100 de c\u259?tre contribuabi li a cheltuielilor publice.3. constituie principalul mijl oc de formare a \up0 \expndtw0\charscalex100 resurselor bugetului de stat. social\u259? \u351?i administrativ\u259?.1.nosupersub\cf8\f9\fs22 . Aspecte generale \par\pard\qj \li1440\ri350\sb11\sl-253\slmult0\fi 360 \up0 \expndtw0\charscalex102 \ul0\nosupersub\cf8\f9\fs22 Veniturile fiscale. Portugalia \par\pard\ql \li1800\sb1\sl-237\slmult0 \up0 \expndtw-3\charscalex100 2. po litic\u259?.4. Sanc\u355?ionarea faptelor de evaziune fiscal\u259? în unele state membre ale Uniunii Europene \par\pard\qj \l i1440\ri815\sb0\sl-260\slmult0\fi360 \up0 \expndtw-2\charscalex100 2. în încercarea lor de a exploata în 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 . V. se adapteaz\u259? extrem de rapid la schimb\u259?rile \u351?tiin\u355?ifice \u351?i \line \up0 \expndtw-2\charsca lex100 tehnologice.Securitatea intern\u259? a Uniunii Europene în 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? atât la nivelul UE.3.3. Factorul generator de \up0 \expndtw-2\charscale x100 insecuritate este reprezentat de instabilitatea economic\u259? care induce efecte negative în activitatea social\u259?. indiferent de modalitatea procur\u259?rii acestora. în \up0 \expndtw0\charscalex100 Belgia) completat în unele \u355?\u259?ri \u351?i cu coduri specifice: de exemplu Codul T.\u8221? \par\pard\ql \li1 800\sb11\sl-233\slmult0\tx4131 \up0 \expndtw-3\charscalex100 În toate \u355?\u25 9?rile analizate \tab \up0 \expndtw-3\charscalex100 (în continuare) sanc\u355?i unile pentru înc\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 în Codul de procedur\u259? fiscal \u259?.7. \par\pard\ql \li1800\sb248\sl-253\slmult0 \up0 \expndtw-2\charscalex100 \ul0 \nosupersub\cf7\f8\fs22 1.2. \up0 \expndtw-2\charsc alex100 economic\u259? a tuturor statelor membre ale UE.3. Fran\u355?a \par\pard\ql \li1800\sb11\s l-253\slmult0 \up0 \expndtw-3\charscalex100 2. Spania \par\pard\ql \li1800\sb10\sl-253\slmult0 \up0 \expndtw-3\charscalex100 2. Belgia \par\pa rd\ql \li1800\sb7\sl-253\slmult0 \up0 \expndtw-3\charscalex100 2. cât \u351?i în cadrul fiec\u259?rui stat membru. (Codul fiscal privind veniturile.1. Acest e resurse sunt apoi redistribuite pentru realizarea serviciilor de baz\u259?. \par\pard\ql \li1800\sb7\sl-253\slmult0 \up0 \expndt w-2\charscalex100 \ul0\nosupersub\cf7\f8\fs22 2. \par\pard\ql \li1800\sb1\sl-235\slmult0 \up0 \expndtw-3\charscal ex100 \ul0\nosupersub\cf7\f8\fs22 2. Ge . politic\u259?.A.3. Astfel. Finlanda \par\pard\ql \li 1800\sb1\sl-237\slmult0 \up0 \expndtw-3\charscalex100 2. ca entitate \up0 \expndtw-2\charscalex100 economic\u259?.3.5. Aprecier i privind politica de prevenire \u351?i combatere a evaziunii fiscale în 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 constrângere.POLITICI DE PREVENIRE \u350? I COMBATERE A EVAZIUNII FISCALE ÎN STATELE MEMBRE \up0 \expndtw-3\charscalex100 AL E UNIUNII EUROPENE \par\pard\ql \li1800\sb1\sl-235\slmult0 \up0 \expndtw-3\chars calex100 2.6.3.

Acestea sunt: \par\pard\ql \li1800\sb1\sl-237\slmult0 \up0 \expndtw-1\ charscalex100 1. putem identifica patru tipuri de obiective ale companiilor multina\u35 5?ionale.24577. c\u259?utarea de eficien\u3 .rmania \par\pard\ql \li1800\sb10\sl-253\slmult0 \up0 \expndtw-3\charscalex100 2.20). de\u35 5?in\u259?toare de filiale industriale în cel pu\u355?in \u351?ase \u355?\u259?ri.(2880.32768} } {\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 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.45824.1.3. 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?.2.9. accesul facil la resurse \par\pard\ql \li1800\sb10\sl-253\slmu lt0 \up0 \expndtw0\charscalex100 2. Astfel. în cele din urm\u259?.45824.(2880.3. 1. CORPORA\u 354?IILE MULTINA\u354?IONALE \par\pard\ql \li1800\sb7\sl-253\slmult0 \up0 \expnd tw-4\charscalex100 4. accesul pe pie\u355?e \par\pard\ql \li1800\ sb1\sl-237\slmult0 \up0 \expndtw-1\charscalex100 3.2.4. Fran\u355?a \par\pard\ql \ li1800\sb7\sl-253\slmult0 \up0 \expndtw-3\charscalex100 3.1. Germania \par\pard\ ql \li1800\sb1\sl-237\slmult0 \up0 \expndtw-3\charscalex100 3. 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. Luxemburg \par\pard\ql \li1800\sb7\sl-253\slmult0 \up0 \expndtw-3\charscale x100 2. chiar la \up0 \expndtw-3\charscalex100 una.(0. 3. 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. Italia \par\par d\ql \li1800\sb10\sl-253\slmult0 \up0 \expndtw-3\charscalex100 3.4.0)}} {\sp{\sn pSegmentInfo}{\sv 2.45824.10. {\shp {\*\shpinst\shpleft1440\shptop13871\shpright4320\shpbottom13891\shpfhdr0\s hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz561\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. aceast\u25 9? cifr\u259? a fost redus\u259? la dou\u259? \u355?\u259?ri \u351?i. PREVENIREA \u350?I COMBATEREA SP\u258?L\u258?RII BANILOR ÎN UNELE STATE MEMBRE ALE \up0 \expndtw-3\charscalex100 UNIUNII EUROPENE \par\pard\ql \li1800\s b10\sl-253\slmult0 \up0 \expndtw-3\charscalex100 3. Astfel. una dintre primele \up0 \expndtw0\charscalex103 defini\u355?ii acce ptat\u259? pe scar\u259? larg\u259? este cea dat\u259? de R.(0. 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 În mare. \par\pard\ql \li1800\sb232\sl-253\slmult0 \up0 \expndtw-2\charscale x100 \ul0\nosupersub\cf7\f8\fs22 4. Corpora\u355?iile multina\u355?ionale . 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. Spania \par\ pard\ql \li1800\sb247\sl-253\slmult0 \up0 \expndtw-3\charscalex100 IV.8.45824. 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.0).1.16384.1.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.20). în prezent.

0).1.United Nations Conferen ce on Trade and Development. De cele mai multe ori \up0 \expndtw0\charscal ex100 asemenea firme se creeaz\u259? special pentru tranzac\u355?ionarea unor ma ri afaceri ilegale.(0. Pe acestea le putem clasifica în trei grupe vizând: \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.4.Înstr\u259?inarea societ\u259?\u355 ?ilor comerciale (prin cesionarea p\u259?r\u355?ilor sociale). utilizate în acela\u351?i scop. acestea sunt create cu \up0 \expndtw0\charscalex105 scopuri bine premeditate pentru a eluda legisla\u355?ia . no. cel mai adesea în domeniul fiscal. înmatricularea \u351?i func\u355?ionare a firmelor fantom\u259? nu constituie un scop în sine.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 . Technology and Enterprise \ up0 \expndtw-2\charscalex100 Development.20). 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. patronii lor procedând la înfiin\u355?area altor asemenea soci et\u259?\u355?i. 2.3.Func\u355?ionar ea în 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 1.45824. 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 încadre az\u259? în cele patru categorii \up0 \expndtw-3\charscalex100 descrise pân\u259? ac um.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 8.1.(2880.16384. Division on Investment. f\u259?r\u259? a se verifica dac\u259? mai sunt \up0 \expndtw0\charscalex102 îndeplinite 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 3.0)}} {\sp{\sn pSegmentInfo}{\sv 2.2.1. 1999.10. dup\u259? care acestea dispar din \up0 \expndtw-1\charscalex 100 lumea afacerilor.55?\u259? \par\pard\ql \li1800\sb10\sl-253\slmult0 \up0 \expndtw-3\charscalex100 4. 8. 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 1.45824.(2880. FIRMELE FANTOM\u258? \par \pard\qj \li1440\ri356\sb10\sl-250\slmult0\fi360 \up0 \expndtw-3\charscalex100 \ ul0\nosupersub\cf8\f9\fs22 Înfiin\u355?area.20).vol.1.(0.45824.45824.Verific\u259?rile superficiale efectu ate de organismele îns\u259?rcinate cu înregistrarea societ\u259?\u355?ilor comercia le\ul0\nosupersub\cf8\f9\fs22 . 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. 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.Înmatricularea \u351?i înregistrarea unor societ\u259?\u355?i comerciale prin utilizarea unor documente false sau prin \up0 \expndtw0\charscal ex102 neîndeplinirea unor cerin\u355?e legale \par\pard\qj \li1440\ri338\sb0\sl-26 0\slmult0\fi360 \up0 \expndtw0\charscalex102 2.24577. \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.

înregistr\u259?rile fictive în contabilitate. 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. \par\pard\ql \li1800\sb253\sl-253\slmul t0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf7\f8\fs22 II.Slaba cooperare între institu\u355?iile abil itate cu înfiin\u355?area societ\u259?\u355?ilor comerciale \par\pard\qj \li1440\r i369\sb2\sl-260\slmult0\fi360 \up0 \expndtw-3\charscalex100 3. Perfec\u355?ionarea colaborarii între institu\u355?iile administrative \u351?i cele de aplicare a legii în procesul de \up0 \expn dtw-3\charscalex100 înmatriculare \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. 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?. statistic. de\u351?i a\u351?a cum am ar\u259?t at. ori impozitele sunt reduse pe toate sau doar pe unele categorii d e venituri. toate destinate elud\u259?rii pl\u259?\u355?ii impozitelor \u351?i taxelor . 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?.5. bancar. ascunderea unor activit\u259?\u355?i comerciale. 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. ele situându-se în domenii cu impact \up0 \expndtw-2\charscalex100 diferit. folosirea unor eviden\u355?e duble. prin termenul de paradis fiscal se în\u355?elege orice zon\u259? financiar\u259? care nu percepe \line \up0 \expndtw-2\charscale x100 impozite. Aprecieri privind cadrul de reglementare \u351 ?i cadrul institu\u355?ional dup\u259? intrarea în 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.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 2.1. \ par\pard\ql \li1800\sb247\sl-253\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosu persub\cf7\f8\fs22 1. Ne referim la domenii precum: fiscal. un nivel ridicat de secret bancar \line \up0 \expndtw-2\charscalex10 0 sau comercial. înto cmirea \u351?i \up0 \expndtw-1\charscalex100 prezentarea de date nereale în bilan\ u355?uri \u351?i declara\u355?iile fiscale. s-a încercat determinarea contribu\u355?iei \up0 \expndtw-2\charscalex100 fina nciare la crearea produsului intern brut. nedeclararea \up0 \expndtw0\charscalex102 sucursalelor. \u351?i a depozitelor . 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. valutar..Perfec\u355?ionarea cadru lui legislativ privind înmatricularea \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. bugetar. 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 Câmpul de manifestare al f irmelor fantom\u259? îl reprezint\u259? economia ilicit\u259?. distrugerea inten\u 355?ionat\u259? a documentelor fiscale.Neacoperirea cu pr evederi legale a unor activit\u259?\u355?i ce au loc în procesul înfiin\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. etc.3. prezentarea de documente false la o pera\u355?iunile de \up0 \expndtw-1\charscalex100 import-export. cerin\u355?e minime din partea b\u259?ncii centrale \u351?i nic . punctelor de lucru. PARADISURILE FI SCALE \u350?I STATELE VIRTUALE \par\pard\ql \li1800\sb1\sl-237\slmult0 \up0 \exp ndtw-3\charscalex100 2. \up0 \expndtw-2\charscalex100 înfiin\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 închiderea societa\u355?ii . filialelor.4. Totu\u351?i consecin\u355?ele sunt a mple.

guvernarea interna\u355?ional\u259? \u351? i modalitatea în care comunit\u259?\u355?ile on-line \up0 \expndtw-3\charscal ex100 conceptualizeaz\u259? legea \u351?i cet\u259?\u355?enia.i un fel de restric\u355?ii asupra schimburilor valutare. o astfel de companie nu are voie s\u259? fac\u259? afaceri pe teritoriul \up0 \expndtw0\char scalex100 pe care s-a înregistrat. specializate în infrac\u355?iuni economico\up0 \expnd tw-3\charscalex100 financiare. în condi\u355?iile în care economia ili cit\u259? a atins un nivel alarmant. \u351?i alte sarcini \up0 \expndtw-3\charscalex100 cons iderate represive de ordinea \u8222?noii lumi\u8221?. func\u355?ionarea \up0 \expndtw-2 \charscalex100 firmelor offshore nu este interzisa de lege. o companie offshore se poate înfiin\u355?a \up0 \expndtw0\charscalex1 00 oriunde. 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 3.2.2. De drept. \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. \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. libere de cenzur\u259?. 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 . În m od teoretic. o reprezint\u259? a\u351?a-zisele \u8222?state vi rtuale\u8221?. ca subiect al aten\u355?iei media \ u351?i pentru problematica legat\u259? de \up0 \expndtw0\charscalex105 fezabilit atea înfiin\u355?\u259?rii unor raiuri virtuale anarhice. Ea este astfel o companie str\u259?in\u259?. Impactul legisla\u355?iei r omâne\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 în lipsa func\u355?ion\u259?rii legale a firmelor offshore.V-a\u8221?) prezint\u259? inte res pentru c\u259? ridic\u259? întreb\u259?ri \up0 \expndtw0\charscalex105 legate de legitimitatea politic\u259?. care su nt înregistrate legal. 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. teritor iul na\u355?ional a fost folosit de mul\u355?i comercian\u355?i ca \up0 \expndtw 0\charscalex100 un veritabil paradis fiscal. dar nu toate statele ofer\u259? facilit\u259?\u355?ile de care se bu cur\u259? astfel de firme. tocmai facilit\u259?\u355?ile oferite de \up0 \ex pndtw0\charscalex100 teritoriile paradisuri fiscale sunt cele care atrag înfiin\u3 55?area \u351?i func\u355?ionarea unor asemenea companii. 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 înregistreaz\u259? într-o anumit\u259? \u355?ar\u25 9?. \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 . Prin urmare. dar care î\u351?i desf\u259?\u351?oar\u259? \up0 \expndtw-2\charscalex100 acti vitatea în afara grani\u355?elor acestei \u355?\u259?ri.1. taxe. \par\pard\ql \li1800\sb1\s l-233\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf7\f8\fs22 III. Or. drepturi de autor. în fapt astfel de firm e sunt prezente în economia româneasc\u259? sub forma \up0 \expndtw-2\charscalex100 reprezentan\u355?elor comerciale sau birourilor comerciale ale acestora. \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.

V. atingând cote cuprinse între 200 \u351?i 250 miliarde euro. cu implica\u355?ii asupra ce lui comunitar. cu implica\u355?ii \up0 \expndtw0\chars calex100 major \u351?i la cel comunitar.1. care a început s\u259? î\u351?i fac\u259? \up0 \expndtw-2\charsc alex100 sim\u355?it\u259? prezen\u355?a cât mai mult în România. cu influen\u355?e put ernice asupra bugetului consolidat al statului. 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. împiedicând astfel realizarea obiectivului . 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.V.2. Forme de manifestare a evaziunii fiscale privind T. care presupune.A în legisla\u355?ia din România. o serie de firme profit\u259? \u351? i eludeaz\u259? bugetele na\u355?ionale.1.pie\u355?ei comune cu o concuren\u355?\u259? real\u259?. \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 .5% d in P.V. \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. efectuate între persoane impozabile. în \up0 \expndtw-2\charscalex100 cadrul tranzac\u355?iilor intracomunitare de m \u259?rfuri \u351?i servicii. în special în domen iul fraudei cu TVA.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. \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. 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 câteva analize pe cazuri concrete. \par\pard\ql \li1800\sb228\sl-253\slmult0 \up0 \e xpndtw-2\charscalex100 \ul0\nosupersub\cf7\f8\fs22 1. în cadrul d .A. \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.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 Având în ved ere lipsa unei armoniz\u259?ri care s\u259? asigure o bun\u259? colectare a T.-ul Uniunii Europene. A. \par\pard\qj \li1440\ri362\sb18\sl-240\slmult0\fi360 \up0 \expnd tw-1\charscalex100 2. impozitarea schimburilor \up0 \expndtw0\charscalex100 intr acomunitare de bunuri.2.I. TIPOLOGII SI METODE DE COMITERE A EVAZIUNII FISCALE PRIVIND T.V. care nu fac decât 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. se structureaz\u259? pe regimul tranzitoriu actual de \up0 \expndtw0\charsc alex100 impozitare a schimburilor intracomunitare. ca reg ula general\u259?.B. s\u259? se fac\u259? în statul membru de destina\u355?ie. ceea ce reprezint\u259? între 2 \up0 \expndtw-4\charscalex100 \u351?i 2.Incriminarea actual\u259? a fraudei privind T. \par\pard\qj \li1440\ ri354\sb0\sl-260\slmult0\fi360 \up0 \expndtw-3\charscalex100 Într-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?.A.\ul0\nosupersub\cf18\f19\fs22 \ul0\nosupersub\cf7\f8\fs22 EVAZIUNEA FISC AL\u258? ÎN 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. 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 în domeniul fiscal au \up0 \e xpndtw0\charscalex104 impus cu necesitate adoptarea unei noi legi pentru combate rea evaziunii fiscale. \u351?i urm\u259?rire a circula\u355?iei \up0 \expndtw0\charscalex100 produse lor \u351?i serviciilor la nivel comunitar.

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veriga din afara Comunit\u259?\u355?ii). caut\u259? sa exploateze. uneori. Aceste tra nzac\u355?ii sunt realizate \up0 \expndtw-3\charscalex100 de un grup de operator i economici care.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 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 îns\u259? \u351?i posibilitat ea interpunerii unor firme . sub o aparenta tenta de lega .

al cre\u259?rii unui avantaj comparativ p e pia\u355?\u259?. Sp\u259?larea unor sume de . Jurispruden\u355?\u259? în România \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 În domeniul reglement\u259?rilor privind deducerea Impozitu lui TVA.litate.2. (2) din Legea nr. (4) din Legea nr. 82/1991. din punct de vedere al \up0 \expndtw0\charscalex102 pre\u355? ului de comercializare\ul0\nosupersub\cf7\f8\fs22 . declarat de procurorul general al Parchetului de pe lâng\u259? Înalta Curte de Casa\u355?ie \u351?i Justi\u355?ie.3. \par\pard\ql \li1800\sb234\sl-253\slmult0 \ up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf7\f8\fs22 III. în scopul \u8222?ieftinirii\u8221? bunu rilor ce fac obiectul unor \up0 \expndtw0\charscalex102 astfel de tranzac\u355?i i si. 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. v din 15 ianuarie 2007.dat\u259? ca urmare a recursulu i \up0 \expndtw0\charscalex100 în interesul legii. pe cale de consecin\u355?\u259?. Tipologii \u351?i metode de sp\u259?lare a banilor constatate în practica judiciar\u259? a DIICOT \par\pard\ql \li1800\sb7\ sl-253\slmult0 \up0 \expndtw-3\charscalex100 A.sec\u355?iile unite . si diferen\u355?ele \up0 \expndtw-3\charscalex100 dintre cotele de impoz itare practicate de statele membre ale UE. 6 alin. inexacte sau care nu corespund realit \u259?\u355?ii. a Înaltei Cur\u355?i de Casa\u355? ie \u351?i Justi\u355?ie . 21 alin. 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 în care documentele justificative cuprind \up0 \expndtw -2\charscalex100 men\u355?iuni incomplete. cu \up0 \expndtw-4\charscalex100 privire la aplicarea dispozi\u355?iilor art. \par\pard\ql \li1800\sb0\sl253\slmult0 \par\pard\ql\li1800\sb14\sl-253\slmult0 \up0 \expndtw-3\charscalex10 0 2. republicata si ale art. 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. \up0 \expndtw0\charscalex103 571/2003 privind aprobarea Codului fiscal.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. 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. 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.1.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. 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 În 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 . consider\u259?m edificatoare în \u355?ara noastr\u259? \up0 \expndtw-2\ch arscalex100 Decizia nr.

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 ÎN SPA\u354?IUL COMUNITAR \par\pard\ qj \li1440\ri971\sb242\sl-260\slmult0\fi360 \up0 \expndtw-2\charscalex100 I. iar economia se afl\u259? \up0 \expndtw0\charscalex103 într-o permanent\u259? evo lu\u355?ie \u351?i apari\u355?ia unor noi modalit\u259?\u355?i de fraudare o înso\ u355?e\u351?te mereu.1. Prin urmare.ceea ce dau consistenta obiectului de ac tivitate al institu\u355?iei respective. \par\pard\qj \li1440\ri1108\sb242\sl-260\slmult0\fi360 \up0 \expnd tw-2\charscalex100 \ul0\nosupersub\cf7\f8\fs22 1. \par\pard\ql \li1800\sb . manager. politice. se poate diviza în doua mari categorii: procese de execu\u355?ie si proce se de \up0 \expndtw-2\charscalex100 management.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. 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. etc.financiare si potrivit anumitor scopuri \line \up0 \expndtw0\charscalex102 prestabilite. \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. . executarea de \up0 \expnd tw-2\charscalex100 lucr\u259?ri. Specificul managementului in vestig\u259?rii si cercet\u259?rii fraudei fiscale privind T.produse. de modalit\u259?\u355?ile de \up0 \expndtw-2\charscalex100 co mbatere \u351?i prevenire a fraudelor atât la nivel na\u355?ional cât \u351?i la niv el comunitar. \u351?ef) \line \up0 \expnd tw-2\charscalex100 asupra obiectului de activitate sau al sistemului condus. servicii.2. Sp\u259?larea banilor ob\u355?inu\u355?i din fraud\u259? în leg\u25 9?tur\u259? cu cardurile bancare \par\pard\ql \li1800\sb1\sl-237\slmult0 \up0 \e xpndtw-2\charscalex100 G.bani provenite din trafic de droguri \par\pard\ql \li1800\sb1\sl-237\slmult0 \u p0 \expndtw-3\charscalex100 D.V. cei care \up0 \expndtw0\charscalex104 eludeaz \u259? legea î\u351?i adapteaz\u259? comportamentul în func\u355?ie de sistemele de control existente. SPE CIFICUL MANAGEMENTULUI INVESTIG\u258?RII SI CERCET\u258?RII FRAUDEI FISCALE \up 0 \expndtw-3\charscalex100 PRIVIND T. informa\u355?ii. În concluzie duc la ob\u355? inerea de bunuri .A ÎN DOMENIUL TRANZAC\u354?IILOR INTRACOMUN ITARE CU M\u258?RFURI \par\pard\ql \li1800\sb1\sl-235\slmult0 \up0 \expndtw-3\ch arscalex100 1. inclusi v la \up0 \expndtw-1\charscalex100 nivelul structurilor din poli\u355?ie. 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?. sociale . 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. in raport de evolu\u35 5?ia fenomenelor economice. \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. \par\pard\qj \li1440\ri359\sb0\sl-255\s lmult0\fi360 \up0 \expndtw0\charscalex100 Iar.V. Sp\u259?larea banilor ob\u355?inu\u355?i din s\u259?vâr\ u351?irea de infrac\u355?iuni în leg\u259?tur\u259? cu adop\u355?iile interna\u355 ?ionale \par\pard\ql \li1800\sb10\sl-253\slmult0 \up0 \expndtw-3\charscalex100 H . 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 în alta.A în 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 În opinia noastr\u259? totalitatea proceselor de munc\u2 59? care se desf\u259?\u351?oar\u259? în orice sistem organiza\u355?ional.

(0.A \par\pard\ql \li1800\sb7\sl-253\slmult0 \up0 \expndtw-2\c harscalex100 1.(0. \up0 \expndtw-2\charsc alex100 complicii pot beneficia de o comutare a pedepsei.(10319. li t. Specificul activit\u259?\u355?ilor procedurale si cercetarea j udiciar\u259? a fraudei fiscale privind T.45824. privind prevenirea \u351?i combaterea criminalit\u259?\u355?ii organizate.1. \par\pard\qj \li1440\ri396\sb0\sl-220\slmult0\fi182 \up0 \expndtw0\charscalex100 3. pe teritoriul \up0 \expndtw-3\charscalex100 altui stat. este s\u259?vâr \u351?it\u259? pe teritoriul unui stat. 2.\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. dac\u259? frauda \up0 \expndtw-3\char scalex100 nu a avut consecin\u355?e fiscale.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? în primul rând de diversitatea \up0 \expndtw0\charscalex104 p rocedurilor penale în \u355?\u259?rile europene se reg\u259?se\u351?te \u351?i în ce ea ce prive\u351?te complici. Rolul controlului fiscal \u351?i al inspec\u355?iei fiscal în combaterea fraudei fiscale privind T.(10319.32768} } {\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}} }} .3 .V. \par\p ard\ql \li1622\sb1\sl-176\slmult0 \up0 \expndtw-1\charscalex100 4. este dat de car acterul transna\u355?ional al acestei infrac\u355?iuni. instigatori.24577. dac\u259? au jucat un rol minor.10. \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 în raport cu \u355?\ u259?rile care utilizeaz\u259? contabilitatea de tip anglo-saxon. Adeseori.255). 39 din 21 ianuarie 2003.16384.orice infrac\u355?iune care. Fapta. este s\u259?vâr\u351?it\u259? atât pe teritoriul unui stat.45824. \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf17\f18\fs18 Art. fii nd considerat\u259? infrac\u355?iune. etc. cât \u351?i în afara teritoriului acestuia.222\sl-253\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf7\f8\fs22 1.255). este s\u259?vâr\u351?it\u259? pe teritoriul un ui stat. consider\u259?m c\u259? indiferent de modalitatea de \up0 \expndtw-2\charscalex100 comitere se reu\u351? e\u351?te cel pu\u355?in întrunirea unei codi\u355?ii prev\u259?zute de lege pentr u definirea acestui caracter.0)}} {\sp{\sn pSegmentInfo}{\sv 2. c) infrac\u355?iune cu caracter transna\u355?ional .1.4. conducerea sau controlul s\u259?u ar e loc. în tot sau în parte. planificarea.45824.4. cu ocazia tranzac\u355?iilor intracomunitare de \up0 \expndtw-2\charscalex100 m\u259?rfuri. dar rezultatul acesteia se produce pe te ritoriul altui stat. cu modific\u259?rile ul terioare. dup\u259? caz: \par\pard\ql \li1622\sb2\sl-198\slmult0 \up0 \expndtw-1\cha rscalex100 1. \up0 \expndtw-2\charscalex100 este regleme ntat\u259? în materia dreptului penal \u351?i este pedepsit\u259? prin sanc\u355?i uni specifice domeniului.V. este s\u259?vâr\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 în dou\u259? sau mai multe \line \up0 \expndtw-1\charscalex100 state. alteori nu sunt pedepsi\u355?i. \par\pard\qj \li1440\ri336\sb7\sl-250\slmult0\fi360 \u p0 \expndtw0\charscalex100 \ul0\nosupersub\cf15\f16\fs22 În opinia noastr\u259? sp ecificul s\u259?vâr\u351?irii acestor fraude cu TVA.1.45824.0). {\shp {\*\shpinst\shpleft1411\shptop3463\shpright11730\shpbottom3718\shpfhdr0\sh pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz84\shplid0 {\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. dar preg\u259?tirea. \par\pard\qj \li1440\ri396\sb21\sl-200\slmult0\fi1 82 \up0 \expndtw-2\charscalex100 2.

1.252).45824.(0.10.0)}} {\sp{\sn pSegmentInfo}{\sv 2.1.10.45824.0).45824.0)}} {\sp{\sn pSegmentInfo}{\sv 2.0)}} {\sp{\sn pSegmentInfo}{\sv 2.32768} } {\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\shpz155\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.(10319.252).10.255).0).45824.0)}} {\sp{\sn pSegmentInfo}{\sv 2.45824.(0.(10319.(10319.45824.45824.252).(0.4.1.4.(0.1.1.10.(10319.(10319.16384.254).16384.(0.45824.24577.24577.1.45824.1.32768} } {\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}} }} .(0.45824.{\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{ \sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 251}} {\sp{\sn pVerticies}{\sv 8.24577.32768} } {\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\shpz438\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 254}} {\sp{\sn pVerticies}{\sv 8.45824.16384.(10319.32768} } {\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\shpz421\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 8.251).1.45824.(0.(10319.251).0)}} {\sp{\sn pSegmentInfo}{\sv 2.(10319.16384.45824.(10319.252).1.(10319.4.1.24577.16384.(0.1.0).(0.0).1.45824.255).45824.24577.45824.32768} } {\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\shpz139\shplid2 {\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 8.1.0).45824.45824.(0.45824.4.254).10.4.1.45824.1.

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4. transformate ulterior în 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 . Culegerea de informa\u355?ii.0)}} {\sp{\sn pSegmentInfo}{\sv 2.16384.(2880.(2880. tehnicile. 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? în conformitate cu pre vederile Legii nr.1. care const\u259? în .{\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 8.0). \par\pard\qj \li1440\ri361\sb0\sl-260\slmult0\fi360 \up0 \expndtw0\char scalex100 Dosarele de urm\u259?rire penal\u259? înmagazineaz\u259? în con\u355?inutu l lor o mul\u355?ime de informa\u355?ii operative ob\u355?inute în \up0 \expndtw0\ charscalex103 condi\u355?ii de confiden\u355?ialitate în faza actelor premerg\u259 ?toare. 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 2.2. 656/2002.1.45824. Din analiza activit \u259?\u355?ilor operative se constat\u259? c\u259? \u351?i în acest domeniu ermet izarea \up0 \expndtw-2\charscalex100 structurilor criminale este mai pronun\u355 ?at\u259?. analiza \u351?i valorificarea acestora.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 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.4.1. ratificat\u259? prin Legea nr. Folosirea martorului protejat \u351?i a investigatorului specializat \par\pard\ ql \li1800\sb14\sl-253\slmult0 \up0 \expndtw-2\charscalex100 2.(0.3. procede ele \u351?i instrumentele folosite pentru culegerea. verificarea.1. \up0 \expndtw0\charscalex100 Conven\u355?iei Na\u35 5?iunilor Unite din 1988.20). 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 în activitatea de investigare a infrac\u355?iunilor de evaziune \up0 \expndtw 0\charscalex104 fuscal\u259? \u351?i sp\u259?lare a banilor.20). \par\pard\ql \li1800\s b1\sl-217\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf7\f8\fs22 2. punerea sub supraveghere.45824. prezentând caracteristici ale crimei organizate.10. interceptarea sau înregistrarea \up0 \expnd tw-3\charscalex100 comunica\u355?iilor \par\pard\ql \li1800\sb3\sl-236\slmult0 \ up0 \expndtw-2\charscalex100 2. \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 în a cest sens.24577.6.5. 118/1992 \u351?i Codul de Procedur\u259? Penal\u259?. cu autorizarea \u351?i sub controlul procurorului. 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. inv estigarea înscrisurilor \par\pard\qj \li1440\ri358\sb0\sl-260\slmult0\fi360 \up0 \ expndtw-3\charscalex100 \ul0\nosupersub\cf8\f9\fs22 Metodele.(0.45824. Accesarea sistemelor informatice. evaluarea \u35 1?i valorificarea \up0 \expndtw-1\charscalex100 informa\u355?iilor sunt într-o continu\u259? perfec\u355?ionare \u351?i adaptare în func\u355?ie de evolu\ u355?ia \u351?i dinamica fenomenului \up0 \expndtw-2\charscalex100 infrac\u35 5?ional.45824. \par\pard\qj \li1440\ri1134\sb0\sl-240\slmult0\fi360 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf7\f8\fs22 2.

\up0 \expndtw0\charscalex100 sociale sa u fiscale sau care scap\u259? (masiv) inventarierii conturilor na\u355?ionale\ul 0\nosupersub\cf8\f9\fs22 \u8221?. \par\pard\qj \li1440\ri359\s b0\sl-260\slmult0\fi360 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf9\f10\fs 22 În aproape toate studiile \u351?i articolele recente. \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. cum ar fi \u8222?economia subt eran\u259?\u8221?. \u8222?economia informal\u259?\u8221?. deci acelea care se regrupeaz\u259? în \up0 \exp ndtw0\charscalex100 activit\u259?\u355?i disimulate. Ed. \par\pard\ql \li1800\sb8\sl-253\slm ult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf7\f8\fs22 1. \u8222?economie ascuns\u259?\u8221? . 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?.A. \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 ÎN \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.\ul0\nosupersub\cf9\f10\fs22 ansamblul activit\u259?\u355?ilor economice ce s e realizeaz\u259? în afara legilor penale. desemneaz\u259? ansamblul activit\u259?\u355?ilor de natur\u259? \line \up0 \expndtw0\charscale x100 economic\u259? \u351?i financiar\u259? ilegale.ECONOMIA INFORMAL\u258? . \u8222?neobservat\u259?\u8221? sau \u8222?necontabilizat\u259?\u8221? . \line \up0 \expndtw-3\charscalex100 \u82 22?gri\u8221? sau \u8222?ocult\u259?\u8221?.R. M.2. \line \up0 \expn dtw-3\charscalex100 restric\u355?ionarea excesiv\u259? a pie\u355?elor. ECONOMIA SUBTERA N\u258? . stabilite informativ sau prin surse oficiale. 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. \u8222?invizibil\u259?\u8221?.I. \ul0\nosupersub\cf17\f18\fs18 Bazele activit\u259?\u355?ii inf ormative\ul0\nosupersub\cf14\f15\fs18 .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? în diverse moduri.. cre\u351?terea sarcinii f iscale \u351?i a contribu\u355?iei la asigur\u259?rile sociale. prin care se urm\u259?re\u351?te ob\u355?inerea de avantaje \u351?i profituri \line \up0 \expndtw0\charscalex100 materiale.\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. 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? . {\shp {\*\shpinst\shpleft1411\shptop2198\shpright11730\shpbottom2453\shpfhdr0\sh . de natur\u259? infrac\u355? ional\u259?. atitudin ea \up0 \expndtw-3\charscalex100 (l\u259?comia omeneasc\u259?) \u351?i oportunit atea. ilegale sau frauduloase \u3 51?i private (munca domestic\u259?. \u8222?neoficial\u259? \u8221?. 2008. voluntariatul).1. sl\u259?biciunile în func\u355?ionarea aparatului de stat.promiterea trecerii sau \up0 \expndtw0\charscalex104 circula\u355?iei pe teritor iul \u355?\u259?rii de sume de bani în scopul identific\u259?rii circuitelor finan ciare \u351?i a persoanelor \up0 \expndtw-2\charscalex100 implicate în asemenea op era\u355?iuni în \u355?ara de destina\u355?ie. 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.lumea afacerilor subterane. \par\pard\ql \li1800\sb 1\sl-242\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf7\f8\fs22 1. intrat\u259? în \line \up0 \expndtw0\charscalex100 vocabular ul speciali\u351?tilor sub denumirea de economie subteran\u259?.

24577.255).0).(10319.252).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\shpz105\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 254}} {\sp{\sn pVerticies}{\sv 8.0)}} {\sp{\sn pSegmentInfo}{\sv 2.(0.0)}} {\sp{\sn pSegmentInfo}{\sv 2.0).1.1.(0.254).1.0).(10319.4.252).10.0).45824.16384.45824.16384.1.45824.1.24577.(0.255).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\shpz60\shplid1 {\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 8.45824.1.45824.252).45824.1.45824.45824.(10319.24577.(10319.24577.0)}} {\sp{\sn pSegmentInfo}{\sv 2.16384.45824.1.1.32768} } {\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\shpz116\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 8.45824.pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz41\shplid0 {\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.(10319.252).1.0).4.10.(10319.(10319.(10319.252).4.45824.(0.45824.1.1.1.45824.10.45824.(0.16384.0)}} {\sp{\sn pSegmentInfo}{\sv 2.252).(0.24577.1.254).45824.32768} } {\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\shpz86\shplid2 {\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 8.45824.(10319.(0.45824.45824.45824.1.(0.(0.10.(10319.4.10.0)}} {\sp{\sn pSegmentInfo}{\sv 2.45824.16384.(0.32768} } {\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 .4.

4.(10319.32768} } {\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 .45824.0)}} {\sp{\sn pSegmentInfo}{\sv 2.0)}} {\sp{\sn pSegmentInfo}{\sv 2.(10319.10.1.10.16384.4.4.0).(10319.45824.45824.45824.24577.pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz132\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 255}} {\sp{\sn pVerticies}{\sv 8.16384.1.45824.(0.1.45824.1.252).45824.32768} } {\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\shpz229\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 252}} {\sp{\sn pVerticies}{\sv 8.255).0)}} {\sp{\sn pSegmentInfo}{\sv 2.4.1.24577.4.10.0).10.45824.1.(0.32768} } {\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\shpz213\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 255}} {\sp{\sn pVerticies}{\sv 8.45824.(0.16384.1.1.(10319.255).(0.45824.1.45824.45824.255).255).(0.(0.255).(10319.252).0)}} {\sp{\sn pSegmentInfo}{\sv 2.1.45824.45824.24577.24577.0)}} {\sp{\sn pSegmentInfo}{\sv 2.(0.45824.(0.252).45824.24577.1.45824.1.(0.(10319.(10319.(10319.32768} } {\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\shpz202\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 8.32768} } {\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\shpz296\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 255}} {\sp{\sn pVerticies}{\sv 8.0).1.(0.1.16384.0).(10319.0).1.45824.45824.(10319.45824.252).255).16384.10.

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(0.45824.45824.1.254).20).(0.253).0)}} {\sp{\sn pSegmentInfo}{\sv 2.45824. Metoda e\u351?antionului de control\ul0\nosup ersub\cf8\f9\fs22 (audit fiscal intensiv).45824.45824.24577.4.(0. Indi catorii utiliza\u355?i în analizele privind economia subteran\u259? în mai toate caz urile sunt \up0 \expndtw-2\charscalex100 privi\u355?i cu rezerve.254).(2880.(0.(2880.(10319.45824.16384.1. \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.16384.1.(0.253).16384. \par\pard\ql \li1800\sb10\sl-253\slm ult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf15\f16\fs22 3.(0.24577.0).(10319.45824.(0.4.32768} } {\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 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).0)}} {\sp{\sn pSegmentInfo}{\sv 2.4.1.45824.45824.24577. Analiza statistic\u259?.0).45824.1.32768} } {\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\shpz601\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 253}} {\sp{\sn pVerticies}{\sv 8.(0.254).1.0).4.(10319.10.45824.1. Înregistrarea .1. \par\pard\ql \li1800\sb1\sl-237\slmult 0 \up0 \expndtw-3\charscalex100 2.shpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz563\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 8.1.(10319.1.16384.10.45824.24577.20).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\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{ \sn geoRight}{\sv 2880}}{\sp{\sn geoBottom}{\sv 20}} {\sp{\sn pVerticies}{\sv 8.(10319. Acestea se dat oreaz\u259? atât variabilit\u259?\u355?ii conceptului cât \u351?i preciziei înregistr\ u259?rii datelor.0)}} {\sp{\sn pSegmentInfo}{\sv 2.1.45824.(10319.10.45824.0).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\shpz645\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 8.45824.1.45824.0)}} {\sp{\sn pSegmentInfo}{\sv 2.10.254).

PERSONALITATEA INFRACTORU LUI SPECIALIZAT ÎN 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. cauzele acestor manifest\u259?r i sunt multiple. Recens\u259?mântul for\u 355?ei de munc\u259?. 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 În general. considerându-se. inechitabil\u259? \u351?i instabil\u259? (în special pentru \line \up0 \expn dtw0\charscalex100 unele categorii de contribuabili). Presiunea fiscal\u259? . \par\pard\ql \li1800\sb7\sl-253\slmult0 \up0 \expndtw-3\ch arscalex100 2. lipsa unui control fiscal bine organizat \par\pard\ql \li1800\sb10\sl-253\slmult 0 \up0 \expndtw-3\charscalex100 6.venituri.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. Metoda cererii de lichidit\u259?\u355?i.sarci nile fiscale exagerate.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. în acela\u351?i \line \up0 \expndtw0\charscalex100 timp. administra\u355?ia \up0 \expndtw2\charscalex100 central\u259?/local\u259?.factori de ordin economic \par\pard\ql \li1800\sb1\sl-237\slmult0 \up0 \expndtw-2\charscalex100 3. cauze de ordin politic \par\pard\ql \li1800\sb7\sl-253\slmult0 \up0 \expndtw-3\charscalex 100 \ul0\nosupersub\cf7\f8\fs22 2. \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 ÎN SPA\u354?IUL COMUNITAR \par\pard\qj \li1440\ri1241\sb240\sl-260\slmult0\fi360 \up0 \expndtw-3 \charscalex100 I.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.2. adic\u259? o povar\u259? fiscal\u259? peste m\u259?sur\u 259?. Incoeren\u355?a \u351?i instabilitatea cadr ului legislativ \par\pard\ql \li1800\sb1\sl-237\slmult0 \up0 \expndtw-4\charscal ex100 2. \par\pard\ql \li1800\sb10\sl-253\slmult0 \up0 \ex pndtw-3\charscalex100 7. societatea civil\u259? etc).cheltuieli . Organiza\u355?ia Na\u355?iun ilor Unite \par\pard\ql \li1800\sb7\sl-253\slmult0 \up0 \expndtw-3\charscalex100 1.2.1. 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. în drept de a se împotrivi \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?. \p ar\pard\ql \li1800\sb7\sl-253\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosuper sub\cf15\f16\fs22 4. Metoda input-urilor fizice. \u355?inând 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. aceste cauze pot crea moti ve morale de fraud\u259? fiscal\u259? a contribuabilului. ORGANIZA\u354?II \u350?I ORGANISME INTERNA\u354?IONALE CU PREO CUP\u258?RI ÎN 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. diversitatea categoriilor de contribuabili \p ar\pard\ql \li1800\sb7\sl-253\slmult0 \up0 \expndtw-3\charscalex100 7.statistic\u259? de tip \u8222?monografie\u8221?\ul0\nosupersub\cf9\f10\fs22 . \par\pard\ql \l i1800\sb1\sl-237\slmult0 \up0 \expndtw-3\charscalex100 6. Analiza raportului . \par\pard\ql \ li1800\sb247\sl-253\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf7\f8 \fs22 II. Putem numi unele din ele. imperfec\u355?iunea legisla\u355?iei f iscale \par\pard\ql \li1800\sb1\sl-237\slmult0 \up0 \expndtw-3\charscalex100 5. Consiliului Europei \u351?i Comisia European\u259? \par\pard\ql \li1800\sb .\ul0\nosupersub\cf8\f9\fs22 \ul0\nosupersub\cf15\f16\fs22 5.l.

Organiza\u3 55?ia Interna\u355?ional\u259? de Poli\u355?ie Criminal\u259? (O. creat\u259? în anul 1995. FIU. reprezint\u259? un pas hot\u259?râtor.I. \up0 \expndtw-2\charscalex 100 În acest sens. stocare) \ul0\nosupersub\cf8\f9\fs22 în domeniul informa\u355?iilor. 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 între FIU-uri. dac\u259? nu se \up0 \expndtw-3\charscalex100 dezvolt\u259 ? în continuare cel de-al Treilea Pilon. fiind un \up0 \expndtw-1\charscalex100 o rganism inter-guvernamental care stabile\u351?te standardele interna\u355?i onale.7\sl-253\slmult0 \up0 \expndtw-3\charscalex100 1. în 1989. \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 1.7. Fondul Monetar International \par\pard\ql \li1800\sb1\sl-237\slmult0 \up 0 \expndtw-3\charscalex100 1.6. 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 înfiin\u355?a t la Summit-ul G7 de la Paris.C. Obiectivul Grupului Egmont este de a asigura un forum pentru toate FIU-urile \up0 \expndtw0\charscalex103 d in întreaga lume. pentru a îmbun\u259?t\u259?\u355?i sprijinul acordat la nivel na\u 355?ional în lupta împotriva sp\u259?l\u259?rii banilor \u351?i \up0 \expndtw-2\char scalex100 finan\u355?\u259?rii terorismului.1998. \u351?i promoveaz\u259? adoptarea \u351?i implementarea \up0 \expndtw-3\charsc alex100 m\u259?surilor adecvate la nivel global. al schimbului de informa\u355?ii \u351?i al \up0 \expndtw-3\charscalex100 co ordon\u259?rii activit\u259?\u355?ilor de instruire.8. prin \up0 \expndtw0\charscalex100 care reprezenta n\u355?ii tuturor poli\u355?iilor na\u355?ionale î\u351?i pot coordona anchetele.NET\ul0\nosupersub\cf8\f9 \fs22 reprezint\u259? o cooperare pan-european\u259? între 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. 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.10 . având \up0 \expndtw0\charscalex100 ca scop îmbun\u259? t\u259?\u355?irea interac\u355?iunii între FIU-uri în domeniul comunica\u355?iil or. EUROPOL \up0 \expndtw0\charscalex100 a devenit o institu\u355?ie fundamental\u259? de \ul0\nosupersub\cf9\f10\fs22 \ u8222?claering\u8221? (strângere. care include o mai mare integrare a activ it\u259?\u355?ilor judiciare \u351?i de poli\u355?ie. verificare. \par\pard\qj \li1440\ri353\sb0\sl-250\slmult0\fi360 \up0 \expndtw0 \charscalex102 FATF monitorizeaz\u259? progresul înregistrat de membrii s\u259?i în implementarea m\u259?surilor necesare.P.3.) -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 . \par\pard\ql \li1 800\sb248\sl-253\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf7\f8\fs 22 1. 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? în mai multe state europene. 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. revizuirea \up0 \expndtw0\charscalex103 t ehnicilor de finan\u355?are a terorismului \u351?i a m\u259?surilor de combatere . 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. crearea EUROPOL care func\u355?ioneaz\u259? oficial de la 01.NET \par\pard\qj \li1440\ri327\sb0 \sl-260\slmult0\fi360 \up0 \expndtw0\charscalex100 FIU.5. \par\pard\qj \li1440\ri371\sb18\sl-240\slmult0\ fi360 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf7\f8\fs22 1.4. \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.

2. \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?.3.Inspectoratul General al Poli \u355?iei de Frontier\u259? \par\pard\ql \li1800\sb10\sl-253\slmult0 \up0 \expnd tw-3\charscalex100 2.4.1. evaziunea fiscal fiind infrac\u355?ine predicat pentru infrac\u355?iunea \up0 \expndtw-3\charscalex100 de sp\u259?lare a banilor.2. evaziunea fiscal\u259? \u351?i sp\u259?larea banilor se încadreaz\ u259? în categoria infrac\u355?iunilor grave. au elaborat un cadru ju ridic comun. încadrându-se perfect în ti parul infrac\u355?iunilor financiare.Unitatea de Informa\u355?ii Financiare a \up0 \expndtw-3\charscalex 100 României \par\pard\ql \li1800\sb1\sl-235\slmult0 \up0 \expndtw-3\charscalex100 2. relev\u259? faptul c\u259? acestea \line \up0 \expndtw-2\charsc alex100 sunt manifest\u259?ri ale criminalit\u259?\u355?ii economico-financiare. 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 în spa\u35 5?iul comunitar.2. Inspectoratul General al Poli\u355?iei Române \par\pard\ql \li1800\sb1\ sl-237\slmult0 \up0 \expndtw-3\charscalex100 2. cu impact major asupra economiilor statelor membre. mai \line \up0 \expndtw-2\c harscalex100 ales în aceste condi\u355?ii ale crizei economico-financiare. \ul0\ nosupersub\cf8\f9\fs22 luând în considerare \u351?i faptul c\u259? infractorii nu ma i disting între fonduri legale sau ilegale. Acestea \up0 \expndtw0\charscalex103 conduc atât la o stare de pericol. Aceasta este. care. 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.. una dintre justif ic\u259?rile legiuitorilor na\u355?ionali \u351?i \up0 \expndtw0\charscalex102 i nterna\u355?ionali.1.2. 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 ÎN \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.0\slmult0\fi360 \up0 \expndtw-2\charscalex100 I. \par\pard\sect\sectd\fs24\paperw12240\paperh15840{\s hp {\*\shpinst\shpleft0\shptop0\shpright12240\shpbottom15840\shpwr3\shpfblwtxt0\shp z-10000\shplid29 {\sp{\sn shapeType}{\sv 75}} {\sp{\sn fBehindDocument}{\sv 1}} {\sp{\sn pib}{\sv {\pict\jpegblip ffd8ffe000104a46494600010101006000600000ffdb004300010101010101010101010101010101 01010101010101010101010101010101010101010101010101010101010101010101010101010101 010101010101010101ffdb0043010101010101010101010101010101010101010101010101010101 0101010101010101010101010101010101010101010101010101010101010101010101010101ffc0 00110803e7030403012200021101031101ffc4001f00000105010101010101000000000000000001 02030405060708090a0bffc400b5100002010303020403050504040000017d010203000411051221 31410613516107227114328191a1082342b1c11552d1f02433627282090a161718191a2526272829 . pentru implementarea \up0 \expndtw0\charscalex102 m\u259?surilor pr eventive \u351?i represive. ORGANIZA\u354?II \u350?I ORGANI SME NA\u354?IONALE CU ATRIBU\u354?IUNI ÎN 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. în opinie noastr\u259?. 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. când mult e state sunt aduse în 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 Având în vedere elementele programatice existente la nivelul UE cât \u351?i faptul c\u259? efectul pe care îl produce la \up0 \expndtw0\charscalex100 nivelul comunit \u259?\u355?ii. atât \up0 \expndtw0\charscalex105 timp cât se ob\u355?ine un profit.2.2. Oficiul Na\u355?ional de Prevenire \u351?i Combatere a Sp\u259?l\u259?r ii Banilor . în cele mai multe dintre cazuri. cât \u351?i la prejudiciu.

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competen\u355?ele specifice de lupt\u259? împotriva sp\u259?l\u259?rii banilor \u351?i fraudei financiare. fondurile sp\u259?la . \up0 \expndtw-1\charscalex100 acelora\u351?i autorit\u259?\u355?i na\u355?ionale. acela\u351?i principiu se \line \up0 \expndtw-2 \charscalex100 aplic\u259? \u351?i în sens invers. ambele fenomene prezint\u259? similitudini în ceea ce prive\u351?te amenin\u355?\u259?rile aduse stabilit\u259?\u355?ii. respectiv.0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a 0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a 0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a 0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a 0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a 0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a 0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a 0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a 0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a 0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a 0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a 0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a 0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a 0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a 0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a 0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a 0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a 0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a 0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a 0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a 0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a 0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a 0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a 0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a 0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a 0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a 0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a 0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a 0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a 0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a 0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a 0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a 0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a 0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a 0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a 0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a 0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a 0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a 0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a 0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a 0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a 0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a 0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a 0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a 0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a 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. dac\u259? evaziunea fiscal\u259? constituie o infrac\u355?iune predic at pentru sp\u259?larea banilor. transparen\u355?ei \up0 \expndtw-1\charscalex100 \u351?i eficien\u355?ei sistemelor financiare \u351?i intereselor na\u355?ionale fundam entale. sens în care statele au atribuit. \pa r\pard\qj \li1440\ri326\sb0\sl-255\slmult0\fi360 \up0 \expndtw0\charscalex100 To tu\u351?i. în general.

nerecunoa\u351?terea statului de drept. a întregului sistem statal. Afirma\u355?ii le de \line \up0 \expndtw-1\charscalex100 mai sus vin în sprijinul prezent\u259?ri i. existen\u355?a \up0 \expndtw-3\charscalex100 unui deficit bugetar. infl uen\u355?area factorilor decizionali). care pot conduce la instabilitatea unui sistem na\u355 ?ional. 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.te pot face obiectul opera\u355?iunilor de evaziune fiscal\u259?.\ul0\nosupersub\cf7\f8\fs22 afectarea economiei. care intervin atât în cazul rela\u3 55?iei \line \up0 \expndtw0\charscalex100 evaziune fiscal\u259?-sp\u259?larea ba nilor. 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 . au fost \line \up0 \expndtw0\charscalex100 identifica\u355?i factori de risc la nivel intern. identificate în urma desf\u259?\u351?ur\u259?rii an alizelor financiare \line \up0 \expndtw-3\charscalex100 ale FIU-ului. \line \tab \ up0 \expndtw-2\charscalex100 . principala deosebire dintre infrac\u355?iunile de evaziune fiscal\u259? \u351?i cele având leg\u259?tur\u259? \up0 \expndtw-3\charscalex100 c . \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. în materialitatea sa. În acest context. \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. a celor de corup\u355?ie \u351?i de crim\u259? organizat\u259?. \up0 \expndtw-3\charscalex100 dar \u351?i de peri col. dezechilibrul balan\u355?ei co merciale.i nfrac\u355?iunea de evaziune fiscal\u259? prezint\u259?. proliferarea economiei subterane. nerespectarea cerin\u355?elor impuse de lege.\ 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. 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?. \ul0\nosupersub\cf8\f9\fs22 generate de sectoarele care \ul0\nosupersub\cf9\f10\fs22 \u8222?produc\u8221? \ul0\nosupersub\cf8\f9\fs 22 profit. precum: \par\pard\qj \li1440\ri338\sb0\sl-253\slmult0\fi360 \up0 \expndt w-2\charscalex100 . principalele infrac\ u355?iuni generatoare de bani. \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 în sistem. rat a mic\u259? a infla\u355?iei.În cadrul cercet\u259?rii fenomenelor de evaziune fiscal\u259?-sp\u259?lar ea banilor. \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?. \line \tab \up0 \expndtw-2\charscalex100 În România. a principalilor factori de risc.\ul0\nosupersu b\cf7\f8\fs22 implementarea legisla\u355?iei: \ul0\nosupersub\cf8\f9\fs22 încetini rea ritmului adopt\u259?rii \u351?i implement\u259?rii unei legisla\u355?ii core spunz\u259?toare în \up0 \expndtw0\charscalex100 domeniu. \par\pard\qj \li14 40\ri342\sb0\sl-260\slmult0\fi360 \up0 \expndtw-1\charscalex100 .\ul0\nosupersub\cf7\f8\fs22 schimb\u259?ri în compo rtamentul infrac\u355?ional. \par\pard\ql \li4702\sb10\sl-253\slmult0 \up0 \expndtw0\charscale x100 -bancare \u351?i non-financiare în 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. \up0 \expndtw-3\charscalex100 afectarea politici i monetare \u351?i fiscale. \par\pard\ql \li6104\sb0\s l-253\slmult0 \par\pard\ql\li6104\sb14\sl-253\slmult0 \up0 \expndtw-3\charscalex 100 -financiare. \par\pard\ql \li1800\sb1\sl-204\slmult0 \up0 \expndtw-3\charscalex100 . 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. o i nfrac\u355?iune de prejudiciu. devalorizarea monedei na\u355?ionale/fluctua\u355? ii la nivelul monedei Euro/USD. \ up0 \expndtw-2\charscalex100 lipsa protec\u355?iei economiei legale fa\u355?\u25 9? de infiltr\u259?rile re\u355?elelor criminale. în continuare. în consecin\u355?\u259?.

dar un venit \up0 \expndtw-2\charscalex100 bugetar de aproximativ 40% din PIB. caz în care s ursa fondurilor utiliazate a fost \line \up0 \expndtw-3\charscalex100 creditul b ancar. Îns\u259? frauda bancar\u259? nu se opre\u351?te \line \up0 \expnd tw-3\charscalex100 aici.u aceasta se refer\u259? la faptul c\u259?. comparând dat ele cu cele ale Bulgariei. fraud a on-line generat\u259? de comer\u355?ul electronic \u351?i folosirea sistemelor \par\pard\sect\sectd\fs24\paperw12240\paperh15840{\shp {\*\shpinst\shpleft0\shptop0\shpright12240\shpbottom15840\shpwr3\shpfblwtxt0\shp z-10000\shplid30 {\sp{\sn shapeType}{\sv 75}} {\sp{\sn fBehindDocument}{\sv 1}} {\sp{\sn pib}{\sv {\pict\jpegblip ffd8ffe000104a46494600010101006000600000ffdb004300010101010101010101010101010101 01010101010101010101010101010101010101010101010101010101010101010101010101010101 010101010101010101ffdb0043010101010101010101010101010101010101010101010101010101 0101010101010101010101010101010101010101010101010101010101010101010101010101ffc0 00110803e7030403012200021101031101ffc4001f00000105010101010101000000000000000001 02030405060708090a0bffc400b5100002010303020403050504040000017d010203000411051221 31410613516107227114328191a1082342b1c11552d1f02433627282090a161718191a2526272829 2a3435363738393a434445464748494a535455565758595a636465666768696a737475767778797a 838485868788898a92939495969798999aa2a3a4a5a6a7a8a9aab2b3b4b5b6b7b8b9bac2c3c4c5c6 c7c8c9cad2d3d4d5d6d7d8d9dae1e2e3e4e5e6e7e8e9eaf1f2f3f4f5f6f7f8f9faffc4001f010003 0101010101010101010000000000000102030405060708090a0bffc400b511000201020404030407 05040400010277000102031104052131061241510761711322328108144291a1b1c109233352f015 6272d10a162434e125f11718191a262728292a35363738393a434445464748494a53545556575859 5a636465666768696a737475767778797a82838485868788898a92939495969798999aa2a3a4a5a6 a7a8a9aab2b3b4b5b6b7b8b9bac2c3c4c5c6c7c8c9cad2d3d4d5d6d7d8d9dae2e3e4e5e6e7e8e9ea f2f3f4f5f6f7f8f9faffda000c03010002110311003f00fefe28a28a0028a28a0028a28a0028a28a 0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a 0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a 0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a0028a28a . în ultimii ani. care are o cot\u259? unic\u259? de 10% \u351?i TVA de 20%. u\u351?or de estimat. iar cel al economiei ascunse la aproximativ 23% din PIB. cazul României. în România colect\u259?rile la buget sunt doar de 32%. prin sustragerea de la plata TVA. În principal. 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 în cadrul \line \up0 \expndtw-3\charscalex100 procesului de pri vatizare ale unor societ\u259?\u355?i comerciale cu capital de stat. resursele evaziunii fiscale \up0 \expndtw0\charscalex100 sunt: achizi\u355?iile intra-comunitare de m\u259? rfuri. \u p0 \expndtw0\charscalex100 b\u259?uturi alcoolice \u351?i tutun. Mai mult. în cel de\up0 \expndtw0\charscalex1 03 al doilea. comer\u355?ul cu produse energetice. cert. din punct de \up0 \expndtw-2\charscalex100 vedere bugetar. fapt care a condus la instabilitatea sistemului bancar \u351?i la falimen tarea unor b\u259?nci de \line \up0 \expndtw0\charscalex105 renume. \line \up0 \expndtw0\charscalex100 folosirea unui credit în alte scopuri decât cele declarate \u351?i nerambursarea acestuia a fost un mijloc de îmbog\u259?\ u355?ire \line \up0 \expndtw-4\charscalex100 rapid\u259? în \u355?\u259?ri precum România. De asemenea. estim\u259?rile fraudei fiscale (în special din TVA) se ridic\u259? la 5%-\line \up0 \expndtw0\charscalex100 6% din PIB.\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 în lei a c\u259?ror provenien\u355?\u259? este creditul bancar. în condi\u355?iile unui TV A de \up0 \expndtw-4\charscalex100 24% si a unei cote unice de 16% supus\u259? i ntens discutiilor în ultima perioad\u259?. dac\u259? în primul caz vorbim de un p rejudiciu imediat. dac\u259? lu\u259?m. Din p unct de vedere statistic. în perioada 20 00-2005. fiind într-o continu\u259? evolu\u355?ie. În prezent. ca \up0 \expndtw-2\charscalex100 exemplu. 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? . este vorba îndeosebi de pericol \u351?i rareori de prejudiciu. \u351?i nu banii personali. a c\u259?ror provenien\u355?\u259? e mai greu de justificat. la nivel macroeconomic.

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14500145145001451450014514500145145001451450014514500145145001451450014514500145 14500145145001451450014514500145145001451450014514500145145001451450014514500145 14500145145001451450014514500145145001451450014514500145145001451450014514500145 14500145145001451450014514500145145001451450014514500145145001451450014514500145 14500145145001451450014514500145145001451450014514500145145001451450014514500145 14500145145001451450014514500145145001451450014514500145145001451450014514500145 14500145145001451450014514500145145001451450014514500145145001451450014514500145 14500145145001451450014514500145145001451450014514500145145001451450014514500145 14500145145001451450014514500145145001451450014514500145145001451450014514500145 14500145145001451450014514500145145001451450014514500145145001451450014514500145 14500145145001451450014514500145145001451450014514500145145001451450014514500145 14500145145001451450014514500145145001451450014514500145145001451450014514500145 14500145145001451450014514500145145001451450014514500145145001451450014514500145 14500145145001451450014514500145145001451450014514500145145001451450014514500145 14500145145001451450014514500145145001451450014514500145145001451450014514500145 14500145145001451450014514500145145001451450014514500145145001451450014514500145 14500145145001451450014514500145145001451450014514500145145001451450014514500145 14500145145001451450014514500145145001451450014514500145145001451450014514500145 14500145145001451450014514500145145001451450014514500145145001451450014514500145 14500145145001451450014514500145145001451450014514500145145001451450014514500145 14500145145001451450014514500145145001451450014514500145145001451450014514500145 14500145145001451450014514500145145001451450014514500145145001451450014514500145 14500145145001451450014514500145145001451450014514500145145001451450014514500145 14500145145001451450014514500145145001451450014514500145145001451450014514500145 14500145145001451450014514500145145001451450014514500145145001451450014514500145 14500145145001451450014514500145145001451450014514500145145001451450014514500145 14500145145001451450014514500145145001451450014514500145145001451450014514500145 14500145145001451450014514500145145001451450014514500145145001451450014514500145 14500145145001451450014514500145145001451450014514500145145001451450014514500145 14500145145001451450014514500145145001451450014514500145145001451450014514500145 14500145145001451450014514500145145001451450014514500145145001451450014514500145 14500145145001451450014514500145145001451450014514500145145001451450014514500145 14500145145001451450014514500145145001451450014514500145145001451450014514500145 14500145145001451450014514500145145001451450014514500145145001451450014514500145 14500145145001451450014514500145145001451450014514500145145001451450014514500145 14500145145001451450014514500145145001451450014514500145145001451450014514500145 14500145145001451450014514500145145001451450014514500145145001451450014514500145 14500145145001451450014514500145145001451450014514500145145001451450014514500145 14500145145001451450014514500145145001451450014514500145145001451450014514500145 14500145145001451450014514500145145001451450014514500145145001451450014514500145 14500145145001451450014514500145145001451450014514500145145001451450014514500145 14500145145001451450014514500145145001451450014514500145145001451450014514500145 14500145145001451450014514500145145001451450014514500145145001451450014514500145 14500145145001451450014514500145145001451450014514500145145001451450014514500145 14500145145001451450014514500145145001451450014514500145145001451450014514500145 14500145145001451450014514500145145001451450014514500145145001451450014514500145 14500145145001451450014514500145145001451450014514500145145001451450014514500145 14500145145001451450014514500145145001451450014514500145145001451450014514500145 14500145145001451450014514500145145001451450014514500145145001451450014514500145 14500145145001451450014514500145145001451450014514500145145001451450014514500145 14500145145001451450014514500145145001451450014514500145145001451450014514500145 14500145145001451450014514500145145001451450014514500145145001451450014514500145 14500145145001451450014514500145145001451450014514500145145001451450014514500145 14500145145001451450014514500145145001451450014514500145145001451450014514500145 14500145145001451450014514500145145001451450014514500145145001451450014514500145 14500145145001451450014514500145145001451450014514500145145001451450014514500145 14500145145001451450014514500145145001451450014514500145145001451450014514500145 14500145145001451450014514500145145001451450014514500145145001451450014514500145 14500145145001451450014514500145145001451450014514500145145001451450014514500145 14500145145001451450014514500145145001451450014514500145145001451450014514500145 .

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14500145145001451450014514500145145001451450014514500145145001451450014514500145 14500145145001451450014514500145145001451450014514500145145001451450014514500145 14500145145001451450014514500145145001451450014514500145145001451450014514500145 14500145145001451450014514500145145001451450014514500145145001451450014514500145 14500145145001451450014514500145145001451450014514500145145001451450014514500145 145001451450014515f9c7fb61ff00c138b4efdb0fe23681f11aeff6dbff00828efecd12e81e09b1 f048f057ec79fb5c78a7e017c39d663b1d77c43aeaf8a7c41e10d1746d4ecf53f1b5d37885f49bef 123c91dd5de85a3f87b4c950c5a45bb100fd1ca2bf0c7fe1c61a2ffd2597fe0b9dff008b29f1ff00 ff0032947fc38c345ffa4b2ffc173bff001653e3ff00fe652803f73a8afc31ff00871868bff4965f f82e77fe2ca7c7ff00fcca51ff000e30d17fe92cbff05ceffc594f8fff00f994a00fdcea2bf0c7fe 1c61a2ff00d2597fe0b9dff8b29f1fff00f32947fc38c345ff00a4b2ff00c173bff1653e3fff00e6 52803f73a8afc31ff871868bff004965ff0082e77fe2ca7c7fff00cca51ff0e30d17fe92cbff0005 ceff00c594f8ff00ff00994a00fdcea2bf0c7fe1c61a2ffd2597fe0b9dff008b29f1ff00ff003294 7fc38c345ffa4b2ffc173bff001653e3ff00fe652803f73a8afc31ff00871868bff4965ff82e77fe 2ca7c7ff00fcca51ff000e30d17fe92cbff05ceffc594f8fff00f994a00fdcea2bf0c7fe1c61a2ff 00d2597fe0b9dff8b29f1fff00f32947fc38c345ff00a4b2ff00c173bff1653e3fff00e652803f73 a8afc31ff871868bff004965ff0082e77fe2ca7c7fff00cca51ff0e30d17fe92cbff0005ceff00c5 94f8ff00ff00994a00fdcea2bf0c7fe1c61a2ffd2597fe0b9dff008b29f1ff00ff0032947fc38c34 5ffa4b2ffc173bff001653e3ff00fe652803f73a8afc31ff00871868bff4965ff82e77fe2ca7c7ff 00fcca51ff000e30d17fe92cbff05ceffc594f8fff00f994a00fdcea2bf0c7fe1c61a2ff00d2597f e0b9dff8b29f1fff00f32947fc38c345ff00a4b2ff00c173bff1653e3fff00e652803f73a8af1afd 9f3e0cc1fb3dfc1cf03fc1bb6f89bf197e3243e07b1bfb14f899fb41fc43d47e2bfc63f161d435ad 4b5b7bcf1c7c41d5a0b6bff11df5abea6da6d84f3dbc2b65a2d969ba6411adbd8c42bd96800a28a2 800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2 800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2 800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2 800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2 800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2 800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2 800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2 800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2 800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2 800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2 800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2 800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2 800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2 800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2 800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2 800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2 800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2 800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2 800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2 800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2 800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2 800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2 800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2 800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2 800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2 800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2 800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2 800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2 800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2 800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2 800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2 800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2 800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2 800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2 800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2 800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2 800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2800a28a2 .

skimming \u351?i de clonare a cardurilor bancare. 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?. poate ajunge s\u259? corup\u259? factorii de decizie la niveluri înalte. specializat \u351?i profesionist care. Conexitatea malign\u259? cu un complex de fapte antisoci ale. Conform Rapo rtului Global asupra Corup\u355?iei publicat de \line \up0 \expndtw0\charsc alex100 organiza\u355?ia Transparency International în anul 2011.\ul0\nosupersub\cf8\f9\fs22 în procesul de adaptare a sistemului social global la condi\u355?iile economiei de pia\u355?\u259? concuren\u355?ial. Într-un studiu recent. în România privatiz area fiind o problem\u259? important\u259?. având un indice de percep\u355?ie a corup\u355?iei de 3. evaziunea fiscal\u259?. ad\u259?ugat\u259? la fe nomenele de phishing. actualizat în \line \up0 \expndtw-3\charscal ex100 2011. acest fenomen.Printre ac\u355?iunile organiza\u355?iilor de tip mafio t se reg\u259?sesc atât traficul de droguri. \line \up0 \expndtw-2\chars calex100 prin re\u355?ele informale de organiza\u355?ii \u351?i persoane. \par\pard\qj \li1440\ri351\sb0\sl-253\slmult0\fi609 \up0 \expndtw-1\charsc alex100 \ul0\nosupersub\cf7\f8\fs22 corup\u355?ia . contractele. \ul0\nosupersu b\cf8\f9\fs22 astfel încât din cele 100 milioane de schimburi \up0 \expndtw0\charsca lex100 intracomunitare anuale. În Raportul descriptiv din anul 2009. cum \line \up0 \expndtw-2\charscalex100 sunt.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. concesiunile \u351?i priv atiz\u259?rile în sectorul public sunt considerate mobile pentru \line \up0 \expnd tw-3\charscalex100 fapte de corup\u355?ie în multe \u355?\u259?ri. traficul de \up0 \expndtw0\c harscalex100 carne vie. desincroniz\u259?rile actelor politice \u351?i normative. 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. spore\u351?te dimensiun ile pericolului social. fiind intens folosit\ u259? în ultima perioad\u259?. iar corup\u355?ia tinde s\u259? devin\u259? un fenome n structurat. din sfera \line \up0 \expndtw-1\charscalex100 politicului. \line \up0 \expndtw-2\charscalex100 Economia subteran\u2 59?. legislativului. deregl\u259?rile economice \u351?i muta\u355?iile axiologice \u351?i \line \up0 \expndtw-2\charsc alex100 morale alimenteaz\u259?. 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 hârtie. arat\u259? c\u259?. \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. deturn\u259?rile de fonduri. \line \up0 \expndtw-2\charscalex100 factorii de risc s-au multiplicat. ast\u259?zi niciunul dintre acestea n u mai face obiectul verific\u259?rilor. Contrabanda cu numerar \up0 \expndtw0\charscalex100 este un mecanism atractiv. fraudele de mari propor\u355? ii. care s\u259? depisteze tranzac\u355?ia suspect\u 259?. \up0 \expndtw-1\charscalex100 dar \u3 51?i consumul acestora care cre\u351?te în fiecare zi. \up0 \expndtw-2\charscalex100 contrabanda cu numerar a luat o v\u259?dit\u259? amploare. traficul de \up0 \expndtw0\charscalex100 moned\u259? \u351?i alte titluri de valoare false. luând în considerare practicile \line \u p0 \expndtw0\charscalex100 de privatizare aflate în schimbare. fac parte di . România se situeaz \u259? pe locul 75 dintr-un total de 183 \u355?\u259?ri \line \up0 \expndtw0\cha rscalex100 monitorizate. \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 . contrabanda \u351?i evaziunea fiscal\u259?. 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. supuse TVA. în general. de asemenea.6 . furtul de ma\u351?ini \u351?i traficul interna\u355?ional cu autoturisme furate. administra\u355?iei \u351?i justi\u355?iei. Mai mult. Alte ac\u355?iuni cum ar fi traficul de arme \u351?i explozibili.

în general cele inf ormale. 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.proliferarea activit\u 259?\u355?ilor de crim\u259? organizat\u259? transna\u355?ional\u259? (cu subcom ponentele sale. Mac ro-criminalitatea economico-financiar\u259?. prin: \line \tab \up0 \ expndtw-1\charscalex100 . de \up0 \expndt w0\charscalex105 asemenea. prezint\u259? un risc ridicat de a fi folo site în \up0 \expndtw-3\charscalex100 scopuri criminale. în special în spa\u355?iul Schengen. \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 inst itu\u355?iile de credit \ul0\nosupersub\cf8\f9\fs22 sunt. crimina litatea economico-financiar\u259?. \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. exploatând principiile liberei circula\u355?ii în cadru l Uniunii Europene. precum \u351?i faptul c\u259? au acces la \up0 \expndt w-3\charscalex100 sistemul financiar interna\u355?ional. \par\pard\ql \li1 440\ri335\sb12\sl-250\slmult0\fi360\tx1800 \up0 \expndtw-2\charscalex100 . precum traficul de \up0 \expndtw0\charscalex100 droguri. \u351?i care ac\u355?ioneaz\u259? în cadrul unor comunit\u259?\u355?i . \par\pard\qj \li1440\ri341 \sb21\sl-240\slmult0\fi360 \up0 \expndtw0\charscalex100 . \line \tab \up0 \expndtw-3\ charscalex100 . Editura LVS Crepuscul. \par\pard\ql \li1800\sb1\sl-238\slmult0 \up0 \expndtw-2\charscal ex100 .extinderea necontrolat\u259? a migra\u355?iei ilegale. \ul0\nosupersub\cf8\f9\fs22 care prin lipsa transparen\u355?ei în 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. \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. putem identifica acel e sectoare financiare \u351?i non\up0 \expndtw-2\charscalex100 financiare care p rezint\u259? vulnerabilit\u259?\u355?i în a fi folosite în scopul s\u259?vâr\u351?irii infrac\u355?inilor de evaziune fiscal \u351?i sp\u259?larea \up0 \expndtw-3\cha rscalex100 abnilor.expansiunea agresiv\u259? a re\u355?elelor \u351?i activit\u259?\u355?il or teroriste generate de extremismul fanatic islamic. fiind un \up0 \expndtw-3\c harscalex100 instrument de plat\u259? la purt\u259?tor\ul0\nosupersub\cf9\f10\fs 22 .existen\u355?a. în primul rând vulnerabile . unui risc major. traficul de persoane etc. 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 . deoarece este foarte dificil s\u259? depistezi sursa \u351?i destina\u355?ia numerarului. în proximitatea grani\u355?elor na\u355? ionale. \par\pard\qj \li1440\ri 354\sb10\sl-250\slmult0\fi360 \up0 \expndtw-3\charscalex100 .\ul0\nosupersub\cf7\f8\fs22 organiza\u355? iile non-profit. Dintre acestea amintim: \par\pard\qj \li1440\ri358\sb10\sl-2 50\slmult0\fi360 \up0 \expndtw0\charscalex102 .). care nu sunt reglementate în foarte multe \up0 \expndtw0\charscalex103 \u3 55?\u259?ri.\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. 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 împotriva fenomenelor de evaziune fiscal\u259? \u351?i sp\u259?lare a banilor.n peisajul infrac\u355?ional din România.\ul0\nosupersub\cf7\f8\fs22 siste mele de transfer rapid al banilor\ul0\nosupersub\cf8\f9\fs22 . pe care îl desf\u259?\u351?oar\u259? nu mai într-o singur\u259? zi. având în vedere volumul deosebit de tranzac\u355?ii. p.\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. în \up0 \expndtw-2\charscalex10 0 special al celor prin sistem electronic.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?. Mircea Pascu. 2008.

riscul entit\u259?\u355?ii. pe baz\u259? de \ul0 \nosupersub\cf15\f16\fs22 management al riscului\ul0\nosupersub\cf8\f9\fs22 . Oricât de sociabil ar fi omul în adâncul sau l\u259?untric el este un individualist înver\u351?unat care\u351?i \line \up0 \expndtw-2\charscalex100 stabile\u351?te limitele generozit\u 259?\u355?ii cu atât mai mici cu cât gradul de rudenie este mai îndep\u259?rtat de el.> stat . f\u259?r\u259? \up0 \expn dtw-4\charscalex100 restric\u355?ii . \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. r iscul de produs \u351?i riscul de tranzac\u355?ii. 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. riscul de client.închise. 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. 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 constrângere pecuniar\u259? i mpus\u259? acestuia de statul garant al vie\u355?ii sociale. permeabilitatea grani\u355?elor unor state din vecin\u259?tate. precum \u351?i a lipsei de încreder e a publicului în integritatea \up0 \expndtw-2\charscalex100 entit\u259?\u355?ii în cauz\u259?. Ori statul pentru \line \up0 \expndtw-2\charscalex100 individul contribuabil nu . existen\u355?a unui person al sau a unor \up0 \expndtw-1\charscalex100 sisteme necorespunz\u259?toare. \par\pard\qj \li1440\ri337\sb 0\sl-252\slmult0\fi360 \up0 \expndtw-1\charscalex100 România nu a f\u259?cut excep \u355?ie de la reconfigurarea riscurilor de securitate. 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.> eva ziune fiscal\u259?. în special. Teoretic. aflate în diverse stadii ale tranzi\u355?iei \up0 \expndtw0\charscalex104 \u351?i perpetuarea unor conflicte înghe\u355?ate în regiune. \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? . de derularea neadecvat\u259? a unor activit\u259?\u355?i interne. Având în vedere caracterul global al acestor amenin\u355?\u259?ri. prin schimb de infor ma\u355?ii \u351?i acordarea asisten\u355?ei juridice mutuale.1. riscul \up0 \expndtw-2\ charscalex100 de \u355?ar\u259?. ci printr -o \up0 \expndtw-2\charscalex100 abordare de tip preventiv. CONCLUZII \u350?I PROPUNERI PRIVIND PREVENIREA \u350?I COMBATEREA EVAZIUNII FISCALE \par\pard\ql \li1800\sb1\sl-237\ slmult0 \up0 \expndtw-3\charscalex100 2. \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. \par\pard\qj \li1440\ri334\sb0\sl-252\slmult0\fi360 \up0 \ex pndtw-2\charscalex100 \ul0\nosupersub\cf8\f9\fs22 Cu cât primele trei puncte cauza le sunt mai accentuate cu atât este mai accentuat \u351?i punctul efect. mai ales în condi\u355?iil e: unor surse de \up0 \expndtw-3\charscalex100 tensiune în spa\u355?ii adiacente. În m od specific.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. riscul geografic. respectiv cel \line \up0 \expndtw-1\charscalex100 al evaziunii fiscale. se impune o \up0 \ex pndtw-1\charscalex100 gestionare eficient\u259? a eforturilor institu\u355?iilor cu atribu\u355?ii în domeniu \u351?i cooperarea lor extins\u259? la nivel europea n \u351?i \up0 \expndtw-1\charscalex100 interna\u355?ional. 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 . circulând fondurile dintr-o parte a lumii în alta.> fiscalitate .

ci \u351?i aflat în afara oric\u259?ror inten\u355?ii de generozitate din partea \line \up0 \expndtw0\charscalex100 individului. atât interesul individual. am analizat \line \up0 \expndtw0\charscalex100 fenomenul din p erspectiva sa economic\u259? \u351?i juridico . Nu am fi putut realiza acest lucru f\u259?r\u259? o abordare isto ric\u259? a ceea ce înseamn\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 în sensul sustragerii de la \line \up 0 \expndtw-4\charscalex100 aceste obliga\u355?ii. Din aceast\u259? cauz\u259? mul\u355?i contri buabili încearc\u259? s\u259? se sustrag\u259? fiscalit\u259?\u355?ii. cercetarea fenomenului \line \up0 \expndtw-1\charscalex100 evaziunii fiscale trebuie s\u259? priveasc\u259? ec hidistant. în ult im\u259? instan\u355?\u259?. Pentru limitarea cazurilor de op\u355?iune în 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 în \line \up0 \expndtw-1\charscalex100 întregul s\u259?u. \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 înl\u25 . \u351?i cu p rec\u259?dere puterile publice ce trebuie puse în slujb\u259? exclusiv\u259?. încercând astfel s\u259 ? d\u259?m un caracter interdisciplinar \line \up0 \expndtw-1\charscalex100 deme rsului nostru. motiv pentru care st\u259? în 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. am prezentat formele \line \up0 \expndtw-2\c harscalex100 concrete de manifestare a acesteia \u351?i am întreprins un studiu am \u259?nun\u355?it asupra tuturor aspectelor ridicate de Legea \line \up0 \expndt w-2\charscalex100 241/2005.penal\u259?. ca o reducere a presiunii \line \up0 \e xpndtw-3\charscalex100 fiscale individuale. Iat\ u259? de ce fiscalitatea este impus\u259? individului prin lege iar acesta consi derând-o ca pe o confiscare a \line \up0 \expndtw-3\charscalex100 rodului muncii s ale în 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. reliefând progresul realizat prin noua reglementare fa \u355?\u259? de vechiul cadru legislativ aplicabil în domeniu. \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 încercat deasemenea s\u259? identific\u259?m toate sensurile no\u 355?iunii de evaziune fiscal\u259?. La nivelul individului aceste m\u259?suri trebuie percep ute prin canalul fiscalit\u259?\u355?ii. cât \u351?i pe cel al statului. Deoarece individul nu poate fi scos din contextul social în care tr\u259?ie\u351?te. Toate acestea presupun îns\u259? trecerea unei \line \up0 \expndtw0\charscalex108 durate de timp care nu credem c\u259? va fi prea scurt\u259?. evaziunea \ line \up0 \expndtw0\charscalex104 fiscal\u259? fiind o op\u355?iune individual\u 259? a celor care recurg la ea. nu o vede cu ochi buni. \par\pard\qj \li1440\ri361\sb 0\sl-252\slmult0\fi360 \up0 \expndtw0\charscalex100 În\u355?elegerea acestor princ ipii presupune în primul rând 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. a cet\u259?\u355?eanului \line \up0 \expndtw-4\char scalex100 contribuabil. 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 decât 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.este numai ceva impersonal. Pentru acea sta am încercat prin studiul \line \up0 \expndtw0\charscalex105 de fa\u355?\u259? o evaluare a cadrului legislativ actual destinat prevenirii \u351?i combaterii e vaziunii fiscale.

ajungându-se astfel la \line \up0 \expndtw-2\charscalex100 institui rea unei veritabile r\u259?spunderi penale pentru fapta altuia. ar putea constitui un \up0 \expndtw0\char scalex100 exemplu de urmat \u351?i pentru legisla\u355?ia noastr\u259?. f\u259?r\u259? a înl \u259?tura \up0 \expndtw-3\charscalex100 astfel r\u259?spunderea contribuabilulu i însu\u351?i. iar \line \up0 \expndtw0\charscalex100 înfiin\u355?area unei societ\u 259?\u355?i comerciale a devenit extrem de facil\u259?. sanc\u355?iune aplicabil\u259? în cazul atragerii r\ u259?spunderii acesteia fiind perceput\u259? ca o \line \up0 \expndtw-3\charscal ex100 simpl\u259? amend\u259?. Cu toate acestea Legea co ntabilit\u259?\u355?ii nr. eficien\u355?a atragerii r\u259?spunderii penale a persoanei \line \up0 \expndtw0\charscalex102 juridice va fi extrem de redus\u259?. 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 . \line \up0 \expndtw0\charscalex100 R\u259?mâne de v\u259?zut dac\u259? efectele produse de aceast\u259? reglementare vor fi în sensul dorit de legiuitor. nu este cel \line \up0 \expndtw-1\charscalex100 mai eficient din perspectiv\u259? istoric\u259?. inclusiv în ceea ce prive\u351?te manifest\u259?rile evaziunii fiscale. \up0 \expndtw-1\charscalex100 82/1991-\par\pard\qj \l i1440\ri363\sb0\sl-255\slmult0 \up0 \expndtw0\charscalex102 actualizat\u259?. plaseaz\u259? în sarcina lui întreaga r\u259?spundere pentru conducerea eviden\u355? elor contabile chiar dac\u259? în \line \up0 \expndtw0\charscalex104 realitate ace ast\u259? activitate este desf\u259?\u351?urat\u259? de persoane special angajat e în acest sens. Atâta vreme cât \li ne \up0 \expndtw0\charscalex104 societ\u259?\u355?ile comerciale \u351?i în genera l persoanele juridice au în România o existen\u355?\u259? prin excelen\u355?\u259? e femer\u259?.9?turarea cauzelor. \par\pard\qj \li1440\ri359\sb0\sl-253\slmult0\fi360 \up0 \expndtw0\charscalex 100 Plecând de la ideea c\u259? experien\u355?a \u355?\u259?rilor dezvoltate acumu lat\u259? în domeniul cunoa\u351?terii tuturor mecanismelor \up0 \expndtw0\charsca lex100 presupuse de economia de pia\u355?\u259?. \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 în cau ze având 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? pân\u259? în prezent. Poate modelul \line \up0 \expndtw0\charscalex100 autoritar d e represiune penal\u259? adoptat de legiuitor pentru a realiza prevenirea \u351? i combaterea evaziunii fiscale. sau sanc\u355?ionarea dup \u259? \up0 \expndtw-2\charscalex100 modelul german a consilierului financiar al contribuabilului pentru faptele personale s\u259?vâr\u351?ite. îns\u259? cel pu\u355?in în perioad a actual\u259? ar putea p\u259?rea ca o variant\u259? bun\u259? de urmat. \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 în \line \up0 \expndtw0\charscalex100 general nu de\u355?ine întotdeauna cun o\u351?tin\u355?ele necesare din domeniul fiscal motiv pentru care în\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. 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. Numai atunci când 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 în rândul clientelei sau al partenerilor de afacer i. Nu credem c\u259 ? \line \up0 \expndtw-3\charscalex100 introducerea în dreptul penal român a r\u259?s punderii penale a persoanei juridice va fi în m\u259?sur\u259? s\u259? determine în rândul \line \up0 \expndtw0\charscalex102 contribuabililor la buget o atitudine ma i constructiv\u259? decât aceea manifestat\u259? pân\u259? în prezent. 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.

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 întreprinse. De fapt. 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 îl de\u355?ine deja. În ace st sens în opinia noastr\u259? \up0 \expndtw-2\charscalex100 ar fi util s\u259? fi e avut în vedere la stabilirea obliga\u355?iilor bugetare ale unui cet\u259?\u355? ean român toate veniturile pe care le \up0 \expndtw-3\charscalex100 realizeaz\u259 ? acesta indiferent în ce col\u355? al lumii.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. solu\u355?ie adoptat\u259? dealtfel \u351?i în alte legisla\u355?ii. de a aplica anumite \ ul0\nosupersub\cf15\f16\fs22 sanc\u355?iuni nepecuniare\ul0\nosupersub\cf8\f9\fs 22 . \ul0\nosupersub\cf8\f9\fs22 În 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 într-un circuit financiar mai multe soci et\u259?\u355?i comerciale pentru a se pierde urma sumelor \up0 \expndtw0\charsc alex103 angrenate în asemnea tranzac\u355?ii cu efecte în ceea ce prive\u351?te nepl ata obliga\u355?iilor bugetare. atunci când. \line \up0 \expndtw0\charscalex100 ide ntificat\u259? deja de unele legisla\u355?ii str\u259?ine. \ul0\nosupersub\cf15\f16\fs22 În acest sens \line \up0 \expnd tw-2\charscalex100 studiile întreprinse au demonstrat c\u259? persoanele care au a nticipat aplicarea unei pedepse cu închisoarea au decis \line \up0 \expndtw0\chars calex103 totu\u351?i s\u259? s\u259?vâr\u351?easc\u259? o fapt\u259? de evaziune înt r-o propor\u355?ie mai ridicat\u259? decât cei care au anticipat pedeapsa \line \u p0 \expndtw-3\charscalex100 amenzii \u351?i chiar decât cei care au anticipat doar obliga\u355?ia de a pl\u259?ti suma datorat\u259?. \u351?i mai ales pierde . În 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 în numerar. 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. \u351?tiut fiind \up0 \expndtw0 \charscalex100 faptul c\u259? acestea sunt apanajul preponderent al economiei su bterane. Aceste sanc\u355?iuni includ. \par\pa rd\qj \li1440\ri330\sb0\sl-252\slmult0\fi360 \up0 \expndtw-3\charscalex100 În cond i\u355?iile în care integrarea european\u259? a României a devenit o realitate iar d imensiunea interna\u355?ional\u259? a \up0 \expndtw0\charscalex100 evaziunii fis cale nu poate fi neglijat\u259?. \ul0\nosupersub\cf8\f9\fs22 Ni se pare interesant\u259? solu\u355?ia. \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 în m\u259?sur\u259? s\u259? asigure preven\u355?ia dorit\u259? de legiuitor deoarece frica de pedeaps\u259? nu este cert\u259?. sens în care consider\u259?m util\u259? adoptarea unor m\u259?suri vizând reprimarea \up0 \expndtw-3\charscalex100 scurger ii de importante resurse financiare prin intermediul paradisurilor fiscale. se \line \up0 \expndtw0\charscalex100 traduce prin aplicar ea unor asemnea penalit\u259?\u355?i. În acela\u351?i timp îns\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 în ceea ce prive\u351?te \up0 \expndtw-1\charscalex100 exercitarea sau nu a a c\u355?iunii penale în cazuri de evaziune fiscal\u259? deoarece acestea sunt cele mai în m\u259?sur\u259? s\u259? \up0 \expndtw-3\charscalex100 aprecieze întreaga 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. suma datorat\u259? de interesat \line \up0 \expndtw-2\charscalex100 ajunge la un anum it prag. pentru unul din impozite. în special.

a te ndin\u355?elor \up0 \expndtw0\charscalex100 manifestate în domeniu pe plan na\u355 ?ional \u351?i interna\u355?ional. elementul uman este influen\u355?at de \line \up0 \expndtw-2\charscalex100 modi fic\u259?rile tehnologice în diferite moduri. determi n\u259? cre\u351?terea în mod substan\u355?ial a productivit\u259?\u355?ii. dir ect sau \line \up0 \expndtw0\charscalex100 indirect.De asemenea.rea de c\u259?tre comercian\u355?i a \line \up0 \expndtw0\charscalex100 benefici ului regimului de protec\u355?ie social\u259?.Ritmul rapid al modific \u259?rilor tehnologice va avea un impact semnificativ. excede dreptului penal reg\u259?sindu-se mai degrab\u259? la nivel educa\u355?ional \u351?i social. Pe fondul unei societ\u259?\u355?i într-o rapid\u259? schimbare \u351?i care are noi cereri de servicii \line \up0 \expndtw-2\charscal ex100 publice. \ul0\nosupersub\cf15\f16\fs 22 Tocmai de aceea cunoa\u351?terea experien\u355?ei altor state. \par\pard\ql \li1800\sb253\sl-253\slmult0 \up0 \expnd tw-3\charscalex100 \ul0\nosupersub\cf7\f8\fs22 2. astfel încât s\u259? existe o propor\u355?ionalitate d irect\u259? cu fapta s\u259?vâr\u351?it\u259?. cum sunt cele manifestate în materia \line \up0 \expndtw0\charscalex100 realiz\u259?rii ve niturilor bugetare. nim eni nu trebuie sa î\u351?i planifice cheltuielile si veniturile in func\u355?ie de exigentele maxime ale \up0 \expndtw0\charscalex100 Ministerului Finan\u355?elor Publice. \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. cu eco nomii în timp \u351?i bani.\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 . administra\u355?ia fiscal\u259? trebuie s\u259? dezvolte o viziune contemporan\u259?.2. atât prin cre\u351?terea importan\u355 ?ei anumitor profesii pentru unii cât \u351?i prin \line \up0 \expndtw-1\charscale x100 amenin\u355?area posturilor pentru al\u355?ii. permi\u355?ând în \line \up0 \expndtw0\charscalex105 acela \u351?i timp un serviciu mai bun oferit contribuabililor. \par\pard\qj \li1440\ri353\sb0\sl-253\sl mult0\fi360 \up0 \expndtw0\charscalex100 \ul0\nosupersub\cf8\f9\fs22 În 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. asupra administra\u355?ie i fiscale. pozitiv sau negativ. al\u259?turi de identificarea m\u259?surilor necesare \u351?i utile în 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 încercat s\u259? contr ibuim la realizarea \up0 \expndtw-3\charscalex100 unui deziderat na\u355?ional \ u351?i interna\u355?ional. nici un cet\u259?\u355?ean nu are datoria patriotica de a plati maxi mum de taxe. Dezvoltarea economic\u259? rapid\u259? \u351?i \line \up0 \expndtw0\charscalex100 a\u351?tept\u259?rile din ce în ce mai mari din partea contribuabililor fac necesar\u259? o redefinire strategic\u259? a admini stra\u355?iei \line \up0 \expndtw0\charscalex100 fiscale. poate fi avut\u259? în vedere posibilitatea de a aplica nu o \line \up0 \expndtw-3\charscalex100 pede aps\u259? a amenzii într-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. Schimb\u259?ri în 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 în a\u351?a fel încât sa reduc\u259? la minimum plata impozitelor \up0 \expndtw0\charscalex100 corespunz\u259?toare. Pe de alt\u259? parte. care include telecomunica\u355?iil e \u351?i sistemele \line \up0 \expndtw-1\charscalex100 computerizate.Sensibilitatea impozitelor în 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 . Tehnologia informa\u355?iei. p\u259?trunderea tuturor sensurilor reglement \u259?rilor în \up0 \expndtw0\charscalex104 vigoare \u351?i propunerea de m\u259?s uri concrete în vederea asigur\u259?rii unei eficien\u355?e sporite a cadrului leg islativ \up0 \expndtw-2\charscalex100 existent.

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}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g35}{\bkmkend Pg35}\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\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 în 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 în 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 în 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 Când 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 stânjeneasc\u259? \line \up0 \expndtw-1\charscalex100 eforturile administra\
u355?iei fiscale împotriva fraudei fiscale. Necesitatea schimb\u259?rii este deter
minat\u259? \u351?i de atitudinea \line \up0 \expndtw-1\charscalex100 multor con
tribuabili. Din ce în ce mai mul\u355?i cet\u259?\u355?eni a\u351?teapt\u259? s\u2
59? fie trata\u355?i în mod egal, cu în\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? împotriva tuturor tipurilor de fraude cre\u351?te din c
e în \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?
în raport cu \line \up0 \expndtw-3\charscalex100 tratamentul care trebuie aplicat
contribuabilului. Tipul de tratament trebuie s\u259? fie bazat, atât cât este posib
il, pe \line \up0 \expndtw0\charscalex100 situa\u355?ia specific\u259? a fiec\u2
59?rui contribuabil. În 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? în condi\u355
?iile aplic\u259?rii legii poate fi folosit\u259? cât mai eficient. \line \up0 \ex
pndtw-2\charscalex100 Principiul de îndrumare 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 în 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 în 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 într 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 în\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. În 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 în \up0 \expndtw-2\char
scalex100 curs de desf\u259?\u351?urare, în momentul în 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? în 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

253).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\shptop1692\shpright11730\shpbottom1946\shpfhdr0\sh . În baza datelor înregistrate \up0 \exp ndtw0\charscalex104 de transportatori este posibil uneori s\u259? fie descoperit e unele p\u259?r\u355?i ale fraudei înainte de a fi identificate toate \up0 \expnd tw0\charscalex100 am\u259?nuntele. nu poate fi vorba de a limita investiga\u355?iile atun ci când \up0 \expndtw-2\charscalex100 examinarea prealabil\u259? a unui dosar scoa te la iveal\u259? numeroase anomalii aparente.1. {\shp {\*\shpinst\shpleft1411\shptop1439\shpright11730\shpbottom1692\shpfhdr0\sh pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz4\shplid0 {\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. controlul situa\u355?iei fiscale pe \line \up0 \expndtw0\ch arscalex102 ansamblu.45824. se poate descoperi c\u259? un alt client decât cel men\u355?ionat în documente a venit s\u259? ridice \up0 \expndtw0\ charscalex100 marfa. s-a constatat c\u259? bunurile fraudate sunt transportate de \line \up 0 \expndtw-2\charscalex100 ter\u355?e persoane.45824.16384. 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. ace\u351?tia joac\u259? un \line \up0 \expndtw-2\charscalex100 rol foart e important în fraudele cu \u8222?firme fantom\u259?\u8221? din moment ce m\u259?r furile sunt \u355?inute la depozitele lor înainte de a \line \up0 \expndtw-3\chars calex100 fi ridicate de c\u259?tre \up0 \expndtw-2\charscalex100 \u8222?firmele fantom\u259?\u8221?. De exemplu.\ul0\nosupersub\cf8\f9\fs22 Astfel.0). documentele de transport fiind înt ocmite de c\u259?tre transportatorii de marf\u259?. 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. fie de taxa pe valoarea ad\u259?ugat\u259?.1. În timpul unui cont rol prezent sau viitor al afacerii aceste aspecte vor servi ca standarde\u8221?.10. pentru a favoriza \line \up0 \expndtw-2\charscalex100 \u351?a nsele de recuperare. controale p e perioade scurte.1. atunci când mizele financiare pot fi limitate.(0. \par\pard\qj \li1440\ri363\sb0\sl -252\slmult0\fi360 \up0 \expndtw0\charscalex100 \ul0\nosupersub\cf15\f16\fs22 Di stinct de aceasta.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. verificarea punctual\u259? a unui element.(0.\ul0\no supersub\cf8\f9\fs22 De altfel. \up0 \expndtw-4\charscalex100 riscurile de fraud \u259? nu sunt uniforme la toate categoriile de contribuabili.(10319. În func\u355?ie de sectorul socio-profesional luat \up0 \expndtw0\charscalex100 în considerare. verificare a simplificat\u259?.253).(10319. nu este eficient s\u259 ? se mobilizeze \up0 \expndtw0\charscalex100 resursele administra\u355?iei fisca le sau ale contribuabilului.faceri \u351?i a activit\u259?\u355?ilor sale pentru selectarea sistematic\u259? a aspectelor legate de \up0 \expndtw-2\charscalex100 prezent. În schimb. În acest context. 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.0)}} {\sp{\sn pSegmentInfo}{\sv 2.45824. \par\pard\qj \li1440\ri341\sb0\sl-253\slmult0\fi360 \up0 \expndtw-3\charscalex1 00 \ul0\nosupersub\cf15\f16\fs22 În majoritatea cazurilor de fraud\u259? la nivel european.24577. pentru a adapta mai bine mijloacele disponibile la avizele \line \up0 \expndtw0\charscalex100 f inanciare.4. f\u259?când cel mai adesea recurs la proceduri u\u351?oare. cum ar fi verificarea extins\u259?.\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.\ul0\nosupersub\cf9\f10\fs22 Fie c\u259? este vorba de impoz ite directe.45824.

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0)}} {\sp{\sn pSegmentInfo}{\sv 2.(10319.45824.16384.45824.45824.(0.252).1.16384.24577.(10319.255).10.(0.(10319.252).45824.0).(10319.1.45824.0)}} {\sp{\sn pSegmentInfo}{\sv 2.32768} } {\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 .45824.1.45824.32768} } {\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 8.1.(0.(0.45824.4.45824.1.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 8.45824.1.(0.32768} } {\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 8.0)}} {\sp{\sn pSegmentInfo}{\sv 2.(0.10.252).1.1.4.4.32768} } {\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 8.45824.16384.(0.16384.0)}} {\sp{\sn pSegmentInfo}{\sv 2.45824.45824.1.10.(0.24577.24577.10.45824.1.1.(10319.252).(10319.24577.0).45824.(0.1.32768} } {\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 8.45824.0).24577.254).(10319.(10319.45824.(0.16384.1.45824.4.1.252).0).(10319.45824.0).252).0)}} {\sp{\sn pSegmentInfo}{\sv 2.1.254).10.255).45824.(10319.4.

16384.0).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 .24577.1.(0.1.4.24577.0)}} {\sp{\sn pSegmentInfo}{\sv 2.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 8.1.45824.10.1.32768} } {\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.(0.(10319.4.45824.1.(0.0)}} {\sp{\sn pSegmentInfo}{\sv 2.45824.252).4.(0.45824.252).0)}} {\sp{\sn pSegmentInfo}{\sv 2.1.1.(0.45824.1.1.254).16384.45824.10.45824.4.0).45824.45824.45824.45824.(10319.45824.(10319.252).10.45824.16384.45824.(10319.4.24577.(0.(0.16384.252).1.0).0).(0.32768} } {\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 8.45824.(10319.(0.45824.24577.16384.32768} } {\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 8.32768} } {\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 8.254).0).45824.45824.10.1.24577.1.1.10.255).255).1.(10319.252).252).1.0)}} {\sp{\sn pSegmentInfo}{\sv 2.45824.(10319.(10319.0)}} {\sp{\sn pSegmentInfo}{\sv 2.(0.(10319.(10319.45824.

0)}} {\sp{\sn pSegmentInfo}{\sv 2.24577.(10319.(0.0).(10319.1.45824.4.1.10.252).45824.0)}} {\sp{\sn pSegmentInfo}{\sv 2.0)}} {\sp{\sn pSegmentInfo}{\sv 2.45824.(0.1.(10319.45824.24577.45824.45824.10.1.1.4.1.252).(0.1.(10319.4.45824.32768} } {\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 8.0).4.4.45824.10.45824.32768} } {\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 .10.252).24577.1.32768} } {\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\shpz557\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 8.24577.1.(0.(0.255).0)}} {\sp{\sn pSegmentInfo}{\sv 2.(0.(10319.0).45824.16384.45824.252).45824.1.45824.1.1.(0.255).45824.45824.(10319.16384.(10319.45824.0).16384.0).45824.45824.10.(0.254).45824.(10319.(10319.32768} } {\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\shpz576\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 8.45824.254).1.252).(10319.24577.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 8.252).16384.32768} } {\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 8.1.1.0)}} {\sp{\sn pSegmentInfo}{\sv 2.(0.(0.16384.

1.24577.(0.24577.45824.45824.252).1.24577.4.1.10.(10319.45824.1.252).(0.24577.1.(0.0)}} {\sp{\sn pSegmentInfo}{\sv 2.45824.(0.1.(10319.(10319.(10319.10.0).45824.1.45824.4.0).10.254).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\shpz674\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 8.45824.16384.16384.16384.252).0).45824.(0.24577.4.32768} } {\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\ .4.(0.10.(0.16384.0).(10319.1.1.45824.1.45824.(10319.16384.pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz608\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 8.32768} } {\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\shpz658\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.(10319.0).254).255).0)}} {\sp{\sn pSegmentInfo}{\sv 2.4.45824.252).(0.252).252).0)}} {\sp{\sn pSegmentInfo}{\sv 2.45824.1.(10319.45824.(0.1.45824.0)}} {\sp{\sn pSegmentInfo}{\sv 2.32768} } {\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\shpz648\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 8.45824.45824.45824.45824.45824.(10319.0)}} {\sp{\sn pSegmentInfo}{\sv 2.32768} } {\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\shpz632\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 8.255).45824.1.(0.(10319.1.1.10.

45824.0).(0.0)}} {\sp{\sn pSegmentInfo}{\sv 2.45824.252).45824.45824.32768} } {\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\shpz730\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.(0.45824.(0.4.45824.24577.(10319.253).0)}} {\sp{\sn pSegmentInfo}{\sv 2.(0.10.(0.32768} } {\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\shpz701\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 8.1.45824.(0.254).252).0)}} {\sp{\sn pSegmentInfo}{\sv 2.10.45824.(10319.32768} } {\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\shpz755\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.shpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz684\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 8.0)}} {\sp{\sn pSegmentInfo}{\sv 2.0).16384.10.1.16384.(10319.254).4.45824.(10319.1.1.4.1.(10319.45824.45824.(0.1.16384.(10319.1.1.45824.253).45824.254).254).45824.32768} } {\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\ .1.1.10.45824.(10319.16384.24577.(0.252).45824.(10319.16384.45824.(10319.45824.0).24577.4.1.1.1.(0.0).1.45824.45824.(0.1.32768} } {\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\shpz712\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 8.24577.252).10.0).0)}} {\sp{\sn pSegmentInfo}{\sv 2.(10319.24577.

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252).(10319.32768} } {\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\shptop13331\shpright11730\shpbottom13586\shpfhdr0\ shpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz870\shplid47 {\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 8.45824.0).(0.(10319.45824.252).4.(0.45824. \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.0).24577.255).(0.45824.1.0)}} {\sp{\sn pSegmentInfo}{\sv 2.4.10.1.45824.45824.45824.24577.(0.255).1. fie \line \up0 \expndtw-1\charscalex100 realizarea u .1.0).(0.4.(10319.16384.1.252).0)}} {\sp{\sn pSegmentInfo}{\sv 2.45824.(10319.32768} } {\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\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{ \sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 252}} {\sp{\sn pVerticies}{\sv 8.45824.(0.\ul0\nosupersub\cf8\f9\fs22 În conc ret.252).45824.shpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz852\shplid46 {\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 8.0)}} {\sp{\sn pSegmentInfo}{\sv 2.0).252).45824.32768} } {\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 în viitor controlul fiscal în centrul a ten\u355?iei.10.10.45824.(0.32768} } {\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\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 8.1.24577.45824.1.45824.(10319.45824.(10319.10.24577.1.1.(10319.(0.4.1. respectiv eficien\u355?a acestuia.45824. plecând de la realitatea c\u259? nu se pot cuprinde to\u355?i \line \up0 \expndtw0\charscalex100 contribuabilii în control.1.16384. cu accent \line \up0 \expndtw-1\charscalex100 mai mare pe elementu l calitativ.1.0)}} {\sp{\sn pSegmentInfo}{\sv 2.16384.252).\ul0\nosupersub\cf8\ f9\fs22 întrucât acest lucru ar necesita fie cre\u351?terea nejustificat\u259? a nu m\u259?rului de inspectori.(10319.16384.

respectiv informa\u355?ii privind caracteristicile de nec onformare ale unui grup.\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.Astfel. \par\pard\q j \li1440\ri368\sb0\sl-240\slmult0\fi360 \up0 \expndtw0\charscalex100 \ul0\nosup ersub\cf8\f9\fs22 Încrederea fiscal\u259? este determinat\u259? în func\u355?ie de riscurile persoanei fizice pl\u259?titoare de impozite. Absen\u355?a acestor date.Contribuabilul trebuie tratat ca un client . ale \line \u p0 \expndtw-1\charscalex100 consultantului sau firmei sale. 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.\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 încrederea fiscal\u259? x importan\u355?a \up0 \expndtw0\cha rscalex100 impozitului x probabilitatea de fraud\u259? fiscal\u259?. Informa\u355?iile variind de la cele p rivind \up0 \expndtw-3\charscalex100 nedepunerea declara\u355?iilor fiscale pân\u2 59? la informa\u355?ii mai elaborate privind neplata impozitelor. Este o orientare absolut necesar\u259?.riscuri a ferente grupului \u355?int\u259?. \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 îmbun\u259?t\u259?\u355?irea selec\u355?iei contribuabililor \u351? i a sectoarelor cu risc ridicat. astfel încât numai risc urile reale s\u259? fie \line \up0 \expndtw-4\charscalex100 controlate.nor ac\u355?iuni de control superficiale. situa\u355?ie c u care se confrunt\u259? de altfel \u351?i \u355?\u259?rile comunitare în \up0 \ex pndtw0\charscalex102 prezent. 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.suma total\u259? a tuturor impozitelor c are îl privesc pe \par\pard\qj \li1440\ri326\sb4\sl-253\slmult0 \up0 \expndtw0\cha rscalex102 contribuabil.u n client c\u259?ruia administra\u355?ia fiscal\u259? îi acord\u259? încredere pân\u259 ? \up0 \expndtw-1\charscalex100 când sunt dovezi contrare care sugereaz\u259? c\u259? acesta a abuzat de ea. În 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 . maximizarea rezultatelor cu un efort minim se poate realiza \line \up0 \expndtw0\charscalex100 prin dezvoltarea procedurii referitoare la analiza de risc. De asemenea este necesar\u259? înregistrarea datelor spec ifice privind activitatea anti-fraud\u259? sau \up0 \expndtw0\charscalex102 rezu ltatele acestor activit\u259?\u355?i. probabilitatea de fraud\u259? fiscal\u259? . importan\u355?a impo zitului \up0 \expndtw-1\charscalex100 . \par\pard\ql \li1800\sb8\sl-253\slmult0 \u p0 \expndtw-3\charscalex100 În acest scop. \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. Contribuabilii pot fi clasifica\u355?i în 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. deoarece nu se poate stabili dac\u259? criteriile folosite sunt \up0 \ expndtw-1\charscalex100 relevante. având \up 0 \expndtw-2\charscalex100 în vedere c\u259? toate statele membre ale Uniunii Euro pene utilizeaz\u259? aceast\u259? metod\u259?. pentru a le putea priorit iza \u351?i pentru utilizarea mai eficient\u259? a \up0 \expndtw-2\charscalex100 resurselor disponibile. conduce la o lips\u259? a eficien\u355?ei analizei de risc.\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 înalt. pot fi utiliza te pentru \up0 \expndtw-3\charscalex100 o evaluare a riscului legat de posibilit atea unei viitoare neconform\u259?ri.Un element considerat necesar în \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 .

lului însu\u351?i.253). \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\ri352\sb10\sl-253\slmult0\fi360 \up0 \expndtw-3\chars calex100 \ul0\nosupersub\cf15\f16\fs22 Opin\u259?m c\u259? analiza riscului la înr egistrare cu solicitarea de garan\u355?ii b\u259?ne\u351?ti.0)}} {\sp{\sn pSegmentInfo}{\sv 2. {\shp {\*\shpinst\shpleft1411\shptop1439\shpright11730\shpbottom1692\shpfhdr0\sh pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz5\shplid0 {\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 8.45824.24577. în \up0 \expndtw0\charscalex100 România în registrarea noilor contribuabili se realizeaz\u259? în prima etap\u259? la Oficiul Registrului Comer\u355?ului.În prezent.1.45824.4.1. pasul \up0 \expndtw0\charscalex103 urm\u259?tor fi ind la administra\u355?ia fiscal\u259?.253). declara\u355?i i fiscale \u351?i controale anterioare). 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? în sistemul TVA.(10319.45824.45824.1.32768} } {\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\shptop1692\shpright11730\shpbottom1946\shpfhdr0\sh pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz18\shplid1 {\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{ .(10319. adminis tra\u355?ia fiscal\u259? se va confrunta cu noi tehnici de fraud\u259? fiscal\u2 59?. pentru con tribuabili cu un grad de risc înalt.0). O \line \up0 \expndtw-2\charscalex100 mare parte pot proveni de la administra\u355?ia fiscal\u259? (pl\u259?\u355?i de impozite. iar odat\u259? cu ob\u355?inerea informa\u355?iilor ini\u355?iale. va trebui s\u259? completeze un formular cuprinzând detalii ale activit\u259?\u355?ii pe care urmeaz\u259? s\u259? o desf\u259?\u351 ?oare. Veridi citatea datelor înscrise în formular se vor verifica în teren.16384. cu \up0 \expndtw0\chars calex104 aten\u355?ie deosebit\u259? în special asupra sediului social.(0. \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 în \line \up0 \ex pndtw-2\charscalex100 controlul contribuabililor cu risc ridicat în momentul înregis tr\u259?rii fiscale \u351?i ulterior acesteia (post-monitorizare). Chiar \u351?i sub aceast\u259? form\u259 ? se poate implementa \ul0\nosupersub\cf15\f16\fs22 analiza riscului noilor \up0 \expndtw-2\charscalex100 contribuabili în momentul depunerii documentelor la Ofic iul Registrului Comer\u355?ului\ul0\nosupersub\cf8\f9\fs22 . Pe \up0 \expndtw0\charscalex100 baza datelor înscrise în acest formular se va face o analiz\u259? a riscului pe care îl prezint\u259? viitorul contribuabil din \up0 \expndtw0\charscalex100 punct de vedere al comportamentului fiscal. ori ce persoan\u259? care dore\u351?te s\u259? înfiin\u355?eze o nou\u259? \up0 \expnd tw-2\charscalex100 societate. \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 României 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 în altul. 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\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.(0. \par\pard\qj \li1440\ri337\sb9\sl-254\slmult0\fi360 \up0 \expndtw0\charscalex102 \ul0\nosuper sub\cf8\f9\fs22 Înainte de înregistrarea la Oficiul Registrului Comer\u355?ului.10.

10.252).45824.45824.45824.45824.0)}} {\sp{\sn pSegmentInfo}{\sv 2.45824.1.24577.45824.255).(10319.(0.1.254).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\shptop2198\shpright11730\shpbottom2453\shpfhdr0\sh pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz74\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 8.45824.252).16384.45824.45824.10.16384.(10319.(0.1.(0.(0.24577.45824.24577.(10319.32768} } {\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\shpz154\shplid6 {\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{ .(10319.10.(10319.252).45824.4.254).45824.4.10.16384.4.(10319.1.(0.0).45824.\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 254}} {\sp{\sn pVerticies}{\sv 8.1.252).1.45824.0).0).252).(0.24577.1.1.4.(10319.0).1.16384.(0.45824.32768} } {\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\shpz113\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 8.255).1.1.(10319.32768} } {\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\shpz123\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 8.45824.0).1.252).(10319.0)}} {\sp{\sn pSegmentInfo}{\sv 2.24577.45824.(10319.1.1.10.0)}} {\sp{\sn pSegmentInfo}{\sv 2.45824.(0.4.45824.16384.0)}} {\sp{\sn pSegmentInfo}{\sv 2.0)}} {\sp{\sn pSegmentInfo}{\sv 2.(0.1.32768} } {\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\shptop1946\shpright11730\shpbottom2198\shpfhdr0\sh pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz49\shplid2 {\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 8.45824.(0.

(0.24577.32768} } {\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\shpz238\shplid11 {\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{ .16384.45824.1.(0.45824.0).24577.252).45824.(0.0).254).16384.10.24577.1.(0.(10319.24577.32768} } {\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\shpz184\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.(10319.(0.45824.45824.10.45824.45824.1.(0.251).(10319.(0.4.(10319.4.10.252).0).1.45824.255).24577.4.45824.(10319.252).45824.1.251).1.0).4.1.32768} } {\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\shpz195\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.(0.45824.45824.(10319.0)}} {\sp{\sn pSegmentInfo}{\sv 2.45824.45824.0)}} {\sp{\sn pSegmentInfo}{\sv 2.1.16384.(10319.(10319.45824.1.255).45824.10.16384.32768} } {\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\shpz219\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 8.0).1.(10319.4.(0.32768} } {\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\shpz165\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.\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 254}} {\sp{\sn pVerticies}{\sv 8.0)}} {\sp{\sn pSegmentInfo}{\sv 2.45824.1.45824.1.0)}} {\sp{\sn pSegmentInfo}{\sv 2.10.1.45824.(0.1.1.16384.45824.(10319.254).252).0)}} {\sp{\sn pSegmentInfo}{\sv 2.

16384.16384.45824.0)}} {\sp{\sn pSegmentInfo}{\sv 2.255).24577.(0.1.1.45824.0).(0.1.1.255).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\shpz292\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 8.252).255).4.45824.16384.(0.(0.(10319.(0.45824.0)}} {\sp{\sn pSegmentInfo}{\sv 2.10.0).45824.(0.(10319.254).4.45824.(0.45824.(10319.32768} } {\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\shpz318\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 8.1.16384.(0.45824.32768} } {\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\shpz354\shplid16 {\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{ .(10319.0)}} {\sp{\sn pSegmentInfo}{\sv 2.1.1.32768} } {\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\shpz308\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 8.10.1.(0.1.45824.24577.0)}} {\sp{\sn pSegmentInfo}{\sv 2.(10319.(10319.(10319.45824.(0.0)}} {\sp{\sn pSegmentInfo}{\sv 2.4.4.255).45824.252).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\shpz268\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.(10319.1.\sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 255}} {\sp{\sn pVerticies}{\sv 8.254).0).24577.16384.24577.45824.252).45824.45824.0).45824.1.10.1.45824.10.1.(10319.45824.4.(10319.45824.45824.1.1.0).252).10.45824.

\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\shpz364\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\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}}
}}
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Inspectoratul Teritorial de Munc\u 259? \u351?i \line \up0 \expndtw-2\charscalex100 Casa de Asigur\u259?ri de S\u25 . Cooperarea cu alte \line \up0 \expndtw-2\charscal ex100 organisme executive. \ul0\nosupersub\cf15\f16\fs22 Mai afirm\u259?m c\u259? în actualul context.Dac\u259? nu mai exist\u259? nici un contac t în vizitele post-înregistrare. informa\u355 ?iile din actele de înregistrare vor trebui \line \up0 \expndtw-2\charscalex100 va lidate. \line \up0 \expndtw-2\charscalex100 În plus. înregistrarea fiscal\u259? va fi anulat\u259?. o vânzare 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 România. \line \up0 \expndtw-3\charsc alex100 contribuabilul nu va dispare. îmbun\u2 59?t\u259?\u355?irea cooper\u259?rii prin \line \up0 \expndtw-1\charscalex100 înch 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?. Diverse informa\u355?ii trebuie \line \up0 \expndtw-2\charscalex100 oferite institu\u35 5?iilor publice în leg\u259?tur\u259? cu aplicarea defectuoas\u259? sau li psa aplic\u259?rii legii. \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? înregis trarea unei companii cu risc fiscal ridicat nu poate fi evitat\u259?. \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. se vor lua alte m\u259?suri. cu avertismentul c\u259? dac\u259? nu se va primi \line \up0 \e xpndtw0\charscalex100 r\u259?spuns. poate determina mai pierderi buge tului de stat din România. Direc\u355?ia de Investigare a Infrac\u355?iunilor de \li ne \up0 \expndtw-2\charscalex100 Criminalitate Organizat\u259? \u351?i Terorism. vizitele de control se vor efectua cât mai repede pentru a se asigura c\u259 ? dup\u259? ob\u355?inerea înregistr\u259?rii de TVA.streze companii în România pentru a le putea folosi în diverse circuite \up0 \expndtw3\charscalex100 evazioniste. \line \up0 \expndtw0\c harscalex102 cum ar fi o scrisoare cu solicitare de r\u259?spuns într-o perioad\u2 59? scurt\u259?. Inspectoratul General al Poli\u355?iei Române. \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?. contribuabi lul fiind inclus într-un program de control post-înregistrare. se va soli cita depunerea de \line \up0 \expndtw-2\charscalex100 garan\u355?ii. cum ar fi Direc\u355?ia Na\u355?ional\u259? An ticorup\u355?ie. ci numai du p\u259? ce toate verific\u259?rile necesare au fost finalizate (uneori poate dur a pân\u259? la \up0 \expndtw-2\charscalex100 trei s\u259?pt\u259?mâni -este cazul Ma rii Britanii). \par\pard\ql \li1800\sb8\sl-253\slmult0 \up0 \expndtw-2 \charscalex100 Procedura de înregistrare 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. \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 înregistrarea 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. dar ce trebuie \line \up0 \expndtw-3\charscalex100 re\u355?inut este faptul c\u259? într-o fraud\ u259? carusel dup\u259? 2007. se vor urm\u259?ri îndeaproape d eclara\u355?iile de impozite \u351?i taxe. \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. de exemplu realitatea sediului prin efectuarea unui control de preînregist rare. înfiin\u355?at\u259? foarte u\u351?or. urm\u259?rindu-se în principal furnizarea integral\u259? a tuturor informa\u3 55?iilor solicitate. 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?.

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. trebuie \line \up0 \expndtw-1\charscalex100 respectat\u259? confiden\u355?ialitatea datelor o b\u355?inute. 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 concurând la combaterea fraudelor. Astfel.45824. {\shp {\*\shpinst\shpleft1411\shptop1439\shpright11730\shpbottom1692\shpfhdr0\sh pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz4\shplid0 {\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. Desigur. Oficiul Roman pentru \line \up0 \expndtw-1\charscalex100 Drepturile de Au tor. La rândul lor autorit\u259?\u355?ile române vor primi cereri sau vizi te din alte \u355?\u259?ri. cu sau f\u259?r\u259? o corec\u355? ie realizat\u259? de acesta.45824. substan\u355?a auxiliar\u259? \u351?i produsul administr a\u355?iei fiscale. nu se \up0 \expndtw0\charscalex102 poate face fa\u355?\u259? afluxului foarte mare de informa\u355?ie.10. Integrarea în 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 în ce mai mare.0)}} {\sp{\sn pSegmentInfo}{\sv 2. 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 .253). de exemplu \ul0\nosupersub\cf1 5\f16\fs22 frauda în domeniul \line \up0 \expndtw-3\charscalex100 ramburs\u259? rilor de TVA.1. de exemplu cu poli\u3 55?ia.253). 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 în \up0 \expndtw0\charscalex100 afara grani\u355?elor \u 355?\u259?rii.Cooperarea interna\u355?ional\u259? trebuie s\u259 ? se \up0 \expndtw-1\charscalex100 realizeze sub forma unei asisten\u355?e reciproce. 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. Biroul pentru Copyright Muzic al.1.(0. sc himbul de date va deveni din \line \up0 \expndtw-2\charscalex100 ce în ce mai important.16384.(0.1. \par\pard\ql \li1800\sb1\sl-198\slmult0 \up0 \expndtw0\charscalex1 00 \ul0\nosupersub\cf8\f9\fs22 Frauda nu este îngr\u259?dit\u259? doar la nivel na \u355?ional.(10319.Datorit\u259? portofoliului vast. adic\u259? un schimb de informa\u355?ii pe baza tratatelor.4.(10319. 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. În timpul \up0 \expndtw0\charscalex100 investiga\u355?iilor.0). ca rezultat al cre\u351?terii interna\u355?ionaliz\u259?rii \u3 51?i a informatiz\u259?rii. din cauz a complexit\u259?\u355?ii crescânde a investiga\u355?iilor.45824. 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?. Procesarea \up0 \expndtw-3\charscalex100 informa\u355?iei a fost întotdeauna un proces complex de munc\u259?. F\u259?r\u259? un sprijin major de tehnologie a informa\u355?iei.Accesul la resursele \u351?i \line \up0 \expndtw -2\charscalex100 informa\u355?iile acestora este aproape indispensabil. Aceasta include. \par\pard\qj \li1440\ri346\sb0\sl-252\slmult0\fi360 \up0 \expndtw-4\charscalex100 Administra\u355?ia fiscal\u259? \u351?i în mod impli cit controlul fiscal reprezint\u259? o institu\u355?ie care utilizeaz\u259? info rma\u355?iile în mod \up0 \expndtw0\charscalex103 intensiv.32768} } {\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772 .45824. 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.9?n\u259?tate este nevoie s\u259? se intensifice în urm\u259?torii ani. Administra\u355?ia va trebui c\u259? colaboreze cu \line \up0 \expndtw-2\charscalex100 alte institu\u355?ii în lupta împotriva criminali t\u259?\u355?ii organizate.În afara cooper\u259?rii în anumite investiga\u355?ii. Informa\u355?ia este elementul de baz\u259?. iar cuno\u351?tin\u355?ele.24577.

16384.255).(0.252).254).1.24577.16384.(10319.45824.(0.4.252).45824.1.45824.(0.45824.0)}} {\sp{\sn pSegmentInfo}{\sv 2.0).1.(10319.32768} } {\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\shptop1946\shpright11730\shpbottom2198\shpfhdr0\sh pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz35\shplid2 {\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.(10319.16384.4.1.24577.45824.0)}} {\sp{\sn pSegmentInfo}{\sv 2.0)}} {\sp{\sn pSegmentInfo}{\sv 2.10.4.252).(10319.16384.45824.(0.252).0)}} {\sp{\sn pSegmentInfo}{\sv 2.(10319.4.1.32768} } {\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\shpz90\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 8.45824.10.4.254).(0.0).1.45824.(0.1.0).1.1.(10319.10.10.1.32768} } {\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\shpz115\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 8.1.24577.45824.45824.0).(0.45824.255).1.0).45824.(0.45824.45824.16384.1.45824.24577.0)}} {\sp{\sn pSegmentInfo}{\sv 2.1.1.(10319.24577.10.(0.45824.32768} } {\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\shptop2198\shpright11730\shpbottom2453\shpfhdr0\sh pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz66\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 8.15}}{\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\shptop1692\shpright11730\shpbottom1946\shpfhdr0\sh pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz16\shplid1 {\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 8.45824.45824.252).32768} } {\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772 .45824.252).45824.(10319.(10319.(10319.(0.

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\shpz207\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.(0.45824.252).24577.16384.32768} } {\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\shpz173\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 8.24577.(10319.45824.45824.24577.(0.1.0).(0.(10319.(10319.4.(10319.45824.45824.45824.10.255).10.(10319.1.10.1.24577.0).32768} } {\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772 .16384.0)}} {\sp{\sn pSegmentInfo}{\sv 2.0)}} {\sp{\sn pSegmentInfo}{\sv 2.(10319.32768} } {\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\shpz257\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 8.16384.(10319.1.45824.0).45824.1.16384.45824.1.45824.45824.(10319.1.1.1.(0.0)}} {\sp{\sn pSegmentInfo}{\sv 2.(0.1.252).0)}} {\sp{\sn pSegmentInfo}{\sv 2.(0.4.45824.45824.45824.0).254).251).(10319.(0.32768} } {\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\shpz232\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 8.1.251).1.0).4.(0.252).4.1.255).45824.45824.(0.0)}} {\sp{\sn pSegmentInfo}{\sv 2.1.24577.45824.10.45824.254).4.10.(0.45824.45824.(10319.252).16384.1.15}}{\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.

24577.4.(0.0)}} {\sp{\sn pSegmentInfo}{\sv 2.(10319.0).1.(0.(10319.45824.1.4.1.(0.254).255).45824.24577.10.32768} } {\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\shpz325\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 8.255).(10319.10.10.45824.45824.45824.45824.45824.1.15}}{\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{ \sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 255}} {\sp{\sn pVerticies}{\sv 8.252).(10319.45824.1.24577.252).252).(0.32768} } {\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\shpz356\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 8.1.1.0)}} {\sp{\sn pSegmentInfo}{\sv 2.24577.1.0).45824.254).45824.4.(0.1.255).45824.45824.(10319.16384.1.(0.(0.0)}} {\sp{\sn pSegmentInfo}{\sv 2.45824.45824.0).(10319.45824.0).0)}} {\sp{\sn pSegmentInfo}{\sv 2.1.45824.16384.(10319.252).(0.4.10.255).(10319.32768} } {\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\shpz398\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 8.32768} } {\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772 .16384.32768} } {\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\shpz367\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.(10319.16384.0)}} {\sp{\sn pSegmentInfo}{\sv 2.45824.(10319.45824.16384.4.(0.1.(0.1.1.45824.45824.1.0).10.24577.

1.0).1.45824.10.(10319.1.(10319.(10319.(0.1.45824.1.252).45824.45824.(10319.24577.16384.24577.255).4.0)}} {\sp{\sn pSegmentInfo}{\sv 2.45824.45824.32768} } {\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\shpz425\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.(0.(10319.45824.(0.255).10.45824.0)}} {\sp{\sn pSegmentInfo}{\sv 2.(0.(10319.15}}{\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{ \sn geoRight}{\sv 10319}}{\sp{\sn geoBottom}{\sv 252}} {\sp{\sn pVerticies}{\sv 8.16384.10.45824.32768} } {\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\shpz443\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 8.16384.1.(0.252).254).1.32768} } {\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\shpz467\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 8.4.24577.1.252).45824.4.1.4.45824.1.0)}} {\sp{\sn pSegmentInfo}{\sv 2.1.252).45824.1.45824.0)}} {\sp{\sn pSegmentInfo}{\sv 2.(10319.45824.(0.(0.(0.0).0).45824.4.0).1.32768} } {\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772 .(0.(0.252).252).45824.45824.(10319.45824.10.16384.24577.(10319.10.45824.16384.1.0).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\shpz491\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 8.1.(10319.45824.24577.0)}} {\sp{\sn pSegmentInfo}{\sv 2.254).

45824.10.(0.45824.24577.(10319.252).45824.32768} } {\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\shpz554\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.(10319.254).(10319.1.1.255).45824.(0.1.(10319.1.4.24577.45824.45824.0)}} {\sp{\sn pSegmentInfo}{\sv 2.24577.45824.0)}} {\sp{\sn pSegmentInfo}{\sv 2.45824.10.(10319.(0.252).(0.254).1.16384.45824.1.255).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\shpz524\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 8.1.45824.16384.4.1.(0.45824.45824.15}}{\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\shpz508\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 8.252).1.(0.252).0).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\shpz571\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 8.10.(10319.16384.32768} } {\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772 .45824.(0.252).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\shpz543\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 8.0).24577.1.4.0)}} {\sp{\sn pSegmentInfo}{\sv 2.45824.(10319.(0.4.10.10.45824.24577.(0.1.1.4.252).0).0)}} {\sp{\sn pSegmentInfo}{\sv 2.1.(10319.45824.1.0).0).1.45824.45824.16384.(0.45824.(10319.45824.(10319.0)}} {\sp{\sn pSegmentInfo}{\sv 2.16384.

(0.(10319.(10319.45824.15}}{\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\shpz582\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 8.255).1.1.1.1.0).1.(10319.0)}} {\sp{\sn pSegmentInfo}{\sv 2.0).1.252).45824.(10319.(0.10.1.32768} } {\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\shpz608\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 8.32768} } {\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772 .45824.(0.24577.45824.252).45824.45824.45824.45824.(10319.10.24577.24577.1.32768} } {\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\shpz592\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 8.254).1.(10319.1.0).252).(10319.(0.(0.0)}} {\sp{\sn pSegmentInfo}{\sv 2.4.0).252).(10319.0).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\shpz618\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 8.10.45824.254).45824.(0.0)}} {\sp{\sn pSegmentInfo}{\sv 2.45824.32768} } {\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\shpz634\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 8.4.252).45824.1.24577.45824.1.(0.252).1.1.10.4.45824.16384.255).16384.24577.(0.0)}} {\sp{\sn pSegmentInfo}{\sv 2.45824.45824.16384.16384.(0.1.45824.(10319.0)}} {\sp{\sn pSegmentInfo}{\sv 2.(10319.4.16384.45824.10.4.(0.45824.45824.

10.255).1.4.0)}} {\sp{\sn pSegmentInfo}{\sv 2.254).(10319.45824.45824.24577.16384.(10319.4.(0.(10319.10.0)}} {\sp{\sn pSegmentInfo}{\sv 2.1.1.252).(10319.45824.1.1.0).24577.16384.15}}{\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\shpz644\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.(0.32768} } {\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\shpz713\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 8.1.254).32768} } {\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772 .45824.1.252).(0.24577.1.0)}} {\sp{\sn pSegmentInfo}{\sv 2.252).4.16384.32768} } {\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\shpz661\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 8.24577.252).24577.1.(0.1.252).45824.(0.4.16384.(10319.0).10.(10319.10.45824.(10319.(0.1.(10319.1.45824.16384.45824.32768} } {\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\shpz695\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 8.45824.(10319.(10319.45824.45824.1.(0.1.45824.4.45824.45824.45824.(0.(0.(0.45824.255).0).0)}} {\sp{\sn pSegmentInfo}{\sv 2.45824.252).0).0)}} {\sp{\sn pSegmentInfo}{\sv 2.45824.45824.32768} } {\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\shpz672\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 8.1.45824.0).10.

(10319.45824.(10319.45824.45824.4.252).(0.252).1.1.(10319.4.45824.(0.253).1.1.45824.32768} } {\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\shpz773\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 8.45824.(0.1.10.1.16384.254).1.32768} } {\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772 .(10319.32768} } {\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\shpz784\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 8.45824.0).45824.45824.(0.45824.1.1.(0.(10319.32768} } {\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\shpz808\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 8.0)}} {\sp{\sn pSegmentInfo}{\sv 2.45824.10.45824.(0.(10319.10.45824.(10319.24577.0)}} {\sp{\sn pSegmentInfo}{\sv 2.24577.1.45824.0)}} {\sp{\sn pSegmentInfo}{\sv 2.45824.(10319.45824.45824.24577.(10319.254).16384.24577.1.45824.(0.0).45824.0).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\shpz723\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 8.10.(10319.16384.254).1.(0.1.45824.0)}} {\sp{\sn pSegmentInfo}{\sv 2.1.0)}} {\sp{\sn pSegmentInfo}{\sv 2.4.(0.252).(0.0).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\shpz753\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 8.16384.253).1.0).254).252).24577.10.4.16384.4.

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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 În condi\u355?iile actuale când asist\u259?m la o globalizare a criminalit \u259?\u355?ii organizate pe toate planurile. care implic\u259? parcurgerea unor proceduri obligatori i. 11 din Legea 241/2005 care se refer\u259? la obligativ itatea lu\u259?rii \up0 \expndtw-2\charscalex100 m\u259?surilor asiguratorii în ca zul s\u259?vâr\u351?irii unei fapte de evaziune fiscal\u259?.V. \ul0\nosupersub\cf 15\f16\fs22 Cerin\u355?ele în schimbare impuse personalului cum sunt atitudinea pr ofesional\u259? \up0 \expndtw-3\charscalex100 \u351?i abilitatea de a opera inde pendent sunt reflectate în stilul de management solicitat.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. managementu l orientat c\u259?tre rezultate \u351?i conceptului \up0 \expndtw-3\charscalex10 0 managementului integrat. 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? decât un proces penal. putem exe mplifica prevederile art. când în 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?. de capital. atribu\u355?iilor de \up0 \expndtw-4\charscalex100 comunica\u355?ie \u351?i va fi responsabil cu cooperarea. fiind accesibil\u2 59? \u351?i rapid\u259? pentru toate firmele \u351?i cet\u259?\u355?enii europen . Combaterea fraudelor fiscale privind T. furnizând cadrul de ac\u355?iune \u351?i perso nalul de instruire. pe lâng\u259? efectul pe care îl induce cre\u351?terea disciplinei fiscale în ambele tipuri de san c\u355?iuni . pe parcursul derul\u259?rii actelor premerg\u259?toare. \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. \par\pard\qj \li1440\ri327\ sb0\sl-260\slmult0\fi360 \up0 \expndtw-3\charscalex100 Prin urmare. persoana cercetat\ u259? poate înstr\u259?ina cu succes toate \up0 \expndtw-3\charscalex100 bunurile mobile \u351?i imobile aflate în patrimoniul s\u259?u. 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 încas\u259?rilor bugetare. o acutizare a \line \up0 \expndtw2\charscalex100 crizei economice. \up0 \expndtw0\charscalex100 managerul r\u259?mâne în mo d evident responsabil pentru procesele primare. \par\pard\qj \li1440\ri346\sb0\sl-255\slmult0\fi360 \up0 \expndtw-1\charscalex100 \ul0\nosupersub\cf8\f9\fs22 În acest sens. În perioada urm\u259?toare. în termen ai progresului \u351?i r ezultatelor \up0 \expndtw-4\charscalex100 concrete. respectiv dup\u259? începerea urm\u259?ririi penale împotriva f\u259?ptui torului care dobânde\u351?te calitatea \up0 \expndtw-2\charscalex100 de învinuit.penale \up0 \expndtw-2\charscalex100 \u351?i administrative. \par\pard\qj \li1440\ri339\sb18\sl-240\slmult0\fi360 \up0 \expndtw-2 \charscalex100 Un alt subiect care trebuie abordat este m\u259?sura în care trebui e preferat\u259? sanc\u355?ionarea penal\u259? a fraudei fiscale în \up0 \expndtw2\charscalex100 detrimentul celei administrative. \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 în rela\u355?ia acestuia cu autonomia. 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 încasate.\ul0\nosupersub\cf8\f9\fs22 Fiecare membru al ec hipei va avea controlul asupra cuno\u351?tin\u355?elor. Oricum.\ul0\nosupersub\cf8\f9\f s22 Sarcina managementului va \up0 \expndtw0\charscalex105 trebui s\u259? se mu te c\u259?tre controlul procesului.3. În realitate m\u259?su rile nu pot fi luate decât în \up0 \expndtw-3\charscalex100 faza de urm\u259?rire pe nal\u259?. As tfel. \par\pard\ql \li1800\sb216\sl-253\slmult0 \up0 \expndtw-2\char scalex100 \ul0\nosupersub\cf7\f8\fs22 2. din dorin\u355?a de a induce o mai mare disciplin\u259? fiscal\u259? prin pedepse aspre.

{\shp {\*\shpinst\shpleft1411\shptop1439\shpright11730\shpbottom1692\shpfhdr0\sh pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz4\shplid0 {\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 8.16384.253).(10319.\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.1.32768} } {\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\shptop1692\shpright11730\shpbottom1946\shpfhdr0\sh pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz42\shplid1 {\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 8.0).(10319.24577.0).1.10. \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. în domeniul achizi\u355?iilor s i livr\u259?rilor \line \up0 \expndtw0\charscalex102 intracomunitare de m\u259? rfuri.1.(10319.(0. investig area si cercetarea acestui gen de fapte. instru mentate la nivelul \u355?\u259?rii noastre de institu\u355?iile cu atribu\u355?i uni în domeniu.45824.45824.45824. etc. este foarte important managementul de înalt\u259? calitate aplicat în cadrul \line \up0 \expndtw0\charscalex100 investigarii unor astfel de fraude. Apreciem c\u259? cercetarea cr iminalistic\u259? a domeniului supus cercet\u259?rii a \line \up0 \expndtw-4\cha rscalex100 avut în vedere prezentarea metodelor \u351?i mijloacelor criminalistice utilizate în activitatea de investigare si cercetare a \line \up0 \expndtw-4\char scalex100 fraudelor cu TVA.0)}} {\sp{\sn pSegmentInfo}{\sv 2. în domeniul achizi\u355?iilor si livr\u259?rilor intra comunitare de m\u259?rfuri.253). pentru a se preveni producerea unor astfel de fraude in viitor.1.16384. \line \up0 \expndtw0\charscalex102 privind verificarea. cooperarea poli\u355?ieneasca.(0.1.254). \line \up0 \expndtw-3\charscalex100 este firesc ca structuri le de crim\u259? organizat\u259? s\u259? prolifereze c\u259?utând s\u259? dezvolte noi strategii de organizare \u351?i ac\u355?iune \line \up0 \expndtw0\charscale x100 în scopul ob\u355?inerii de profituri netaxabile.10.45824.i \u351?i nu numai.).45824.(0.45824.1.32768} } . a evazuiunii fiscale.24577. îngreunarea verific\u259?rilor \u3 51?i cercet\u259?rilor. a rezultat faptul c\u259? aceste institu\u355?ii în 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.254). \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. posibilitatea \line \up0 \expndtw-1\charscalex100 f\u259 ?ptuitorilor de a ascunde bunurile \u351?i banii.(10319. \line \up0 \expndtw-4\charscalex100 organele a bilitate in prevenirea.45824.0)}} {\sp{\sn pSegmentInfo}{\sv 2.4. ceea ce duce la pierdere de timp. atât de autorit\u 259?\u355?ile fiscale cât \u351?i de c\u259?tre poli\u355?ia judiciar\u259? \u351? i parchet. acestea î\u351?i disput\u259? permanent competenta exclusiva de cercetare a \line \up0 \expndtw0\charscalex106 unor ast fel de fapte. cooperarea judiciara.45824.(0. investigarea si cercetarea unor astfel de fraude trebuin d s\u259? î\u351?i conjuge eforturile atât \line \up0 \expndtw0\charscalex100 la niv el na\u355?ional cât 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.4. \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.

{\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\shptop1946\shpright11730\shpbottom2198\shpfhdr0\sh pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz62\shplid2 {\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 8.0)}} {\sp{\sn pSegmentInfo}{\sv 2.10.252).252).1.1.1.(0.24577.16384.1.45824.(10319.(10319.1.45824.(0.0).32768} } .4.255).10.252).45824.(10319.254).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\shpz96\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 8.45824.45824.1.45824.45824.255).45824.0)}} {\sp{\sn pSegmentInfo}{\sv 2.(10319.45824.252).1.0)}} {\sp{\sn pSegmentInfo}{\sv 2.1.(10319.4.24577.45824.0).45824.0).45824.1.(0.32768} } {\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\shpz137\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.(10319.4.0)}} {\sp{\sn pSegmentInfo}{\sv 2.45824.(0.(0.32768} } {\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\shptop2198\shpright11730\shpbottom2453\shpfhdr0\sh pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz73\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 8.252).16384.45824.254).4.45824.24577.(0.0).1.(0.1.45824.(10319.252).45824.10.(0.(10319.24577.1.(0.32768} } {\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\shpz119\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 8.1.10.0).45824.0)}} {\sp{\sn pSegmentInfo}{\sv 2.24577.(10319.1.(10319.45824.4.45824.(0.16384.16384.10.1.16384.

0)}} {\sp{\sn pSegmentInfo}{\sv 2.252).(0.45824.(0.4.1.(0.45824.45824.252).(10319.24577.10.1.1.1.4.1.16384.45824.251).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\shpz183\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 8.10.1.1.(0.(10319.0)}} {\sp{\sn pSegmentInfo}{\sv 2.1.45824.24577.1.45824.(0.(0.32768} } {\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\shpz208\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.(10319.0)}} {\sp{\sn pSegmentInfo}{\sv 2.24577.24577.0)}} {\sp{\sn pSegmentInfo}{\sv 2.16384.255).(0.252).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\shpz165\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 8.4.255).(10319.(10319.(10319.16384.45824.0).1.45824.1.10.45824.0).0)}} {\sp{\sn pSegmentInfo}{\sv 2.1.10.0).255).1.16384.(0.0).45824.45824.45824.32768} } .(10319.4.255).45824.(0.(10319.45824.45824.4.252).(10319.(0.45824.45824.0).{\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\shpz148\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 8.45824.10.24577.16384.1.45824.(10319.251).1.45824.32768} } {\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\shpz233\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.

45824.24577.4.10.1.4.(10319.(10319.32768} } {\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\shpz263\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 8.1.1.1.252).252).(0.0).24577.(10319.45824.45824.4.(10319.(0.(10319.16384.254).{\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\shpz244\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 8.0).1.(10319.1.45824.45824.1.0).1.32768} } {\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\shpz280\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 8.0)}} {\sp{\sn pSegmentInfo}{\sv 2.1.(10319.4.(0.0)}} {\sp{\sn pSegmentInfo}{\sv 2.32768} } .252).254).(10319.10.10.252).10.45824.1.(0.1.45824.24577.(0.32768} } {\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\shpz299\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 8.45824.(0.0).45824.45824.0)}} {\sp{\sn pSegmentInfo}{\sv 2.1.45824.24577.45824.4.(0.16384.255).255).45824.45824.0)}} {\sp{\sn pSegmentInfo}{\sv 2.(0.45824.1.10.(0.252).45824.45824.(10319.1.0).(10319.16384.45824.32768} } {\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\shpz324\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 8.16384.45824.(0.45824.252).1.0)}} {\sp{\sn pSegmentInfo}{\sv 2.24577.16384.

24577.1.(10319.1.0)}} {\sp{\sn pSegmentInfo}{\sv 2.(0.32768} } {\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\shpz453\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 8.0)}} {\sp{\sn pSegmentInfo}{\sv 2.32768} } {\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 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 .45824.1.45824.0).45824.45824.0).(10319.10.254).24577.1.45824.(0.(10319.(10319.252).45824.(0.(0.4.45824.(0.1.1.4.45824.45824.1.24577.255).(0.45824.(0.32768} } {\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\shpz423\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 8.45824.4.32768} } {\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\shpz470\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 8.10.254).45824.0)}} {\sp{\sn pSegmentInfo}{\sv 2.45824.16384.252).0).16384.4.45824.(10319.16384.0)}} {\sp{\sn pSegmentInfo}{\sv 2.10.1.(10319.(0.16384.252).45824.{\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\shpz343\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 8.255).252).1.1.45824.(10319.24577.10.1.(10319.0).1.

\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. 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 împiedicarea accesului persoanelor care \up0 \expndtw-4\charscalex100 ar putea c omite fraude. 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. urmare unor analize de risc.\par\pard\li1440\sb3\sl-253\slmult0\fi360\tx2160 \up0 \expndtw1\charscalex100 -\tab \up0 \expndtw0\charscalex100 efectuarea de verific\u259?ri la contribuabil înainte de înregistrare sau invitarea acestora la administra\u355?i e. care presupune în special: \par\pard\li1440\sb18\sl-253\slmult0\fi36 0\tx2160 \up0 \expndtw-1\charscalex100 -\tab \up0 \expndtw0\charscalex100 modifi carea legisla\u355?iei în 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.scalex100 introducerea uni nou principiu privind r\u259?spunderea solidar\ u259? pentru plata TVA-ului între furnizori \u351?i\par\pard\li1440\sb0\sl-2 52\slmult0\fi0 \up0 \expndtw-2\charscalex100 cump\u259?r\u259?tori în comer\u355?u l intracomunitar.\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. domicilii etc. administratori. din ROI în urma constat\u259?rii unor \up0 \expndtw-2\ch arscalex100 neconcordan\u355?e. alese aleatoriu de calculator. îns\u259? apreciem c\u259? constituie o condi\u355?ie n ecesar\u259? pentru \up0 \expndtw-2\charscalex100 ameliorarea în mod semnificativ a acesteia.\ 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. în sensul introducerii accesului la ROI numai pe baz\u259? de solicitare \u351?i numai în urma unui control\par\pard\li14 40\sb0\sl-252\slmult0\fi0 \up0 \expndtw-1\charscalex100 formal al documentelor. Astfel selectarea pentru control se va realiza p .\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 înreg istrare în ROI apar\u355?inând persoanelor suspecte a fi\par\pard\li1440\sb2\sl-253\ slmult0\fi0 \up0 \expndtw0\charscalex100 implicate în fraud\u259? \u351?i aflate în investigare. urma t\u259? de încetarea\par\pard\li1440\sb0\sl-252\slmult0\fi0 \up0 \expndtw-1\charsc alex100 suspendarii sau de \u351?tergerea din ROI. prin planificarea \u351?i \up0 \expndtw0\charscalex102 efectuarea unor controale dup\u259? accesul la ROI.\par\pard\li1440\sb0\sl-252\slmult0\fi360\tx2160 \up0 \expndtw-1\ charscalex100 -\tab \up0 \expndtw0\charscalex100 includerea într-o Baz\u259? de da te cu informa\u355?ii privind persoanele care au comis fraude. prin \up0 \expndtw0\charscalex100 prezentarea la loca\u355 ?iile contribuabilului. \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. f\u259?r\u259? o comunicare preliminar\u259?. \line \tab \up0 \expndtw-2\charscalex100 . dac\ u259? este cazul. 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.\par\pard\li1440\sb1\sl-252\sl mult0\fi360\tx2160 \up0 \expndtw-1\charscalex100 -\tab \up0 \expndtw0\charscalex 100 alocarea unei limite de timp înregistr\u259?rii în ROI (prin alocarea unor codur i TVA temporare). pân\u259? la data solu\u355?ion\u259?rii definitive a cazului.i ntroducerea de standarde minimale comune pentru emiterea sau retragerea codurilo r de TVA. reprezentan\u355?i.). Propunem astfel o serie de m\u259?suri preventive pe care le recoman d\u259?m \up0 \expndtw-3\charscalex100 a fi luate.\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?vâr\u351?esc fraude pe teritoriul statului care sol icit\u259? dispunerea m\u259?surii.

sau aceasta a expirat. respectiv acele firme înregistrate care dup\u259? \up0 \expndtw0\charscalex10 2 ob\u355?inerea codului de TVA \u351?i înregistrare în ROI.252). \ul0\nosupersub\cf8\f9\fs22 Astfel pot fi avute în vedere \up0 \expndtw-3\charsca lex100 aspecte precum: \par\pard\qj \li1800\ri1608\sb0\sl-260\slmult0 \up0 \expn dtw-2\charscalex100 .252). {\shp {\*\shpinst\shpleft1411\shptop12066\shpright11730\shpbottom12321\shpfhdr0\ shpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz672\shplid0 {\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 8.1. \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 în a\u351?teptare\ul0\nosupersub\cf8\f9\fs 22 .45824. prin stabilirea unui punctaj de risc fiec\u25 9?reia dintre condi\u355?iile de acces la ROI.(10319.(10319. figureaz\u259? f\u259?r \u259? activitate sau cu activitate minim\u259?. asupra unui procent \up0 \expndtw0\charscal ex100 determinat de contribuabili.0)}} {\sp{\sn pSegmentInfo}{\sv 2. \up0 \expndtw-3\char scalex100 . sau depunere f\u259?r\u259? sume.255).45824.10.32768} } {\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\shpz683\shplid1 {\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. \par\pard\ql \li1800\sb9\s l-253\slmult0 \up0 \expndtw-4\charscalex100 În 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.impunerea unor m\u259?suri de urm\u259? rire \u351?i inactivare a operatorilor care comit fraude. întrucât cre\u351?terea num\u259?rului \up0 \expndtw-3\charscalex100 afacerilor constrânse de cash poate genera tentatii pentru cereri de rambursare ilicite\u8221?.(0. Au fo st f\u259?cute aprecieri în \up0 \expndtw0\charscalex102 leg\u259?tur\u259? cu cap acitatea unei agen\u355?ii fiscale de a preveni cererile frauduloase. \par\pard\qj \li1440\ri347\sb0\sl-260\slmul t0\fi360 \up0 \expndtw-2\charscalex100 . astfel \up0 \expndtw0\charscalex1 00 încât to\u355?i cei care dep\u259?\u351?esc un anumit punctaj s\u259? intre în aces t program de control.nedepunerea de declara\u355?ii fiscale \u351?i deconturi.(10319.45824. contribuabili întâl ni\u355?i frecvent sub forma \ul0\nosupersub\cf9\f10\fs22 firmelor fantom\u259?.(10319.0). \par \pard\qj \li1440\ri342\sb0\sl-260\slmult0\fi360 \up0 \expndtw0\charscalex100 .45824.suspendarea activit\u259?\u355?ii pe durat\u259? limitat\u259?. referitor la impozitul TVA.24577. care depin de de o strategie a \up0 \expndtw-4\charscalex100 controlului bine conturat\u259 ? \u351?i executat\u259?\ul0\nosupersub\cf8\f9\fs22 .255).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?.(0.(0.16384. a\u351?teapt\u259? s\u259? \up0 \expndtw-2\charscalex100 participe la fraud\u259? fiscal\u259?. elaborarea unor strate gii \u351?i \up0 \expndtw-3\charscalex100 proceduri de verificare specifice fiec \u259?rui sector de activitate.1. 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 în mod deosebit vulnerabil la abuzuri în timpul unei crize.0)}} .4.(0.e baza unor criterii clar stabilite.1.4. \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.0). la 2 termene consecutive.

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45824.32768} } {\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 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 înaintea 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 . a naliza.1. precum si a imposibilit\u259?\u355?ii recuper\u259?rii \line \up0 \expndtw0\charscalex .0)}} {\sp{\sn pSegmentInfo}{\sv 2.252).45824. se impune nu numai revizuirea. în scopul select\u259?rii pentru control a contribuabililor care \line \up0 \expndtw-3\charscalex100 prezint\u259? risc pe ntru fisc. 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?.16384.4.45824. în vederea reconstituirii ve niturilor sau cheltuielilor.24577.1. pierderii sau distrugerii probelor infrac\u355?iunii.contabi le lipsesc sau când acestea ori declara\u355?iile contribuabilului.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\shptop13837\shpright11730\shpbottom14089\shpfhdr0\ shpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz798\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. \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 înainte de producerea acesteia. evaluarea si conceperea unui cadru normativ coerent. sunt incorecte .(10319.1.45824. 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.10.\par\pard\li1440\sb0\sl252\slmult0\fi360\tx2215 \up0 \expndtw-3\charscalex100 -\tab \up0 \expndtw-2\cha rscalex100 implementarea metodei de control indirect.0).45824.24577.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?.45824. \up0 \expndtw0\charscalex102 incomplete sau nu sunt puse la dispozi\u355?ia or ganelor de inspec\u355?ie.(0.1.1.\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?.{\sp{\sn pSegmentInfo}{\sv 2.45824.252).\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.45824. în situa\u355?iile\par\pard\qj \li1440\ri351\sb0\sl-2 60\slmult0 \up0 \expndtw0\charscalex102 în care eviden\u355?ele financiar.(0.(10319.1.16384.10. având in vedere \line \up0 \expndtw0\charscalex100 posibilitatea alter\ u259?rii.\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.

prin consolidarea competentelor si crestere a vitezei de reactie a organelor sale operative.103 prejudiciului produs bugetului de stat \u351?i responsabilizarea persoanelor vinovate. f\u259?r\u259? îndoi al\u259? \u351?i de adev\u259?r\u8221?\ul0\super\cf11\f12\fs20 30\ul0\nosupersub \cf8\f9\fs22 . In acest sens.Consider\u259?m c\u259? sunt conving\u259?toare cuvintele rostite de profesorul P. 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).N.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 în aplicarea legii \u35 1?i combaterea fraudei cu TVA în domeniul tranzac\u355?iilor intracomunitare de m\ u259?rfuri se \line \up0 \expndtw-3\charscalex100 pot ob\u355?ine rezultate core spunz\u259?toare în combaterea acestui fenomen \par\pard\ql \li1800\sb253\sl-253\s lmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf7\f8\fs22 2.A.Chestenet. în A. Propuneri de constituire a unei structuri specializate de analiz\u259? a informa\u355?iilo r în cadrul A. stabilirea gradului de participare la \up0 \expndtw-2\ charscalex100 infrac\u355?iune si sanc\u355?ionarea acestora. la încheierea unui sem inar pe tema criminalit\u259?\u355?ii financiare: \u8222?Se poate vorbi de crimi nalitate \line \up0 \expndtw-1\charscalex100 financiar\u259? într-o societate în car e cultul banilor a devenit o virtute cardinal\u259?? Cum se poate vorbi de crimi nalitate \line \up0 \expndtw0\charscalex100 financiar\u259? într-o societate în care . este considerat criminal cel care r\u259?mâne s\u259?rac? Cu cât justi \u355?ia se \line \up0 \expndtw0\charscalex100 apropie mai mult de Puterea Polit ic\u259?. 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 . 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. Farmacopeea financiar\u259? este extrem de \line \up0 \expndtw0\charscalex10 0 redus\u259?: ordine.N. de la \line \up0 \expndtw-3\charscalex100 Universitatea Poitiers.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. munc\u259?. Trude . 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 în contextul dificil al \par\pard\ql \li1440\sb .F.. Nimic mai fals \u351?i mai pericul os. sinceritate.4. \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?spândit\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. \par\pard\qj \li1440\ri336\sb0\sl-256\slmult0\fi360 \up0 \expndtw 0\charscalex105 Administratia fiscal\u259? trebuie s\u259? îsi simplifice procedur ile si s\u259? aplice principii de eficient\u259? în colectarea \line \up0 \expndt w0\charscalex100 veniturilor bugetare. încrederea oamenilor în 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. s\u259? limiteze posibilitatile de fraud\ u259? fiscal\u259? în segmentul stabilirii obligatiilor si al colectarii \line \up 0 \expndtw-1\charscalex100 acestora. în realitate. procedându-se in acela\u351?i timp si de îndat\u259? la i nvestiga\u355?ii si verific\u259?rii conform competentelor astfel încât sa \line \up 0 \expndtw0\charscalex100 fie posibila recuperarea prejudiciilor. identificarea persoanelor responsabile.A. 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. cu atât se îndep\u259?rteaz\u259? de libertate \u351?i. cinste \u351?i economie\ul0\supe r\cf11\f12\fs20 29\ul0\nosupersub\cf8\f9\fs22 \u8221?. a avut loc o reform\u259? ampl\u259? ce a implicat.F. \par\pard\qj \li1440\ri369\sb0\sl-260\slmult0\fi360 \up0 \expndtw0\charscal ex103 În anul 2009. în rela\u539?ia cu contribuabilii.

45824.0).(0.45824.(10319.(0.(10319.0).45824.(0.4.24577.45824.45824.45824. pag. \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.45824.(10319.1.Chastenet.(10319.255).(0.0)}} {\sp{\sn pSegmentInfo}{\sv 2.(0.1. 713 din 22 octombrie 2009) {\shp {\*\shpinst\shpleft1411\shptop1439\shpright11730\shpbottom1692\shpfhdr0\sh pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz5\shplid0 {\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 8.4.4.1.0).1. 324/2009 din 20 octombrie 2009 pentru aprobarea Or donantei de Urgenta a Guvernului nr.0).1.1.45824.0)}} {\sp{\sn pSegmentInfo}{\sv 2.16384.24577.253).(10319.24577.254).45824.255).45824. Troude .1.10.32768} } {\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\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 8.254).45824.45824.1.4.10.32768} } {\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\shptop1692\shpright11730\shpbottom1946\shpfhdr0\sh pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz45\shplid1 {\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 8.1.252). Paris.16384.10.(0.1.16384.(10319.45824. Cuvânt de încheiere la volumul \ u8222?\ul0\nosupersub\cf17\f18\fs18 Criminalitatea banilor\ul0\nosupersub\cf14\f 15\fs18 \u8221?.(10319.45824. 2005.(0.32768} } {\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\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.10.0)}} {\sp{\sn pSegmentInfo}{\sv 2.32768} } {\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\shptop1946\shpright11730\shpbottom2198\shpfhdr0\sh pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz70\shplid2 {\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. 249-250.1.(10319.45824. 46 din 13 mai 2009 privind \up0 \expndtw -3\charscalex100 imbunatatirea procedurilor fiscale si diminuarea evaziunii fisc ale (Publicata in Monitorul Oficial nr.253).1.0\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.24577.0)}} {\sp{\sn pSegmentInfo}{\sv 2.252).45824.16384.(0.

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Folosirea efectiv\u259? \line \up0 \expndtw -1\charscalex100 a acestui concept poate face diferen\u355?a între succes \u351?i insucces pentru un departament. evaluarea. \par\pard\qj \li1440\ri362\sb8\sl-252\slmult0\fi360 \up0 \expndtw-3\chars calex100 Rolul conceptului de \u8222?financial intelligence\u8221? în sistemele de aplicare a legii este unul pivotal. atât a celor o ferite de \line \up0 \expndtw-3\charscalex100 contribuabili. reactive \u351 ?i capabile s\u259? se integreze într-o economie globalizat\u259?. Astfel.\ul0\nosupersub\cf15\f16\fs22 Oportunitatea înfiin\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 înainte de demararea unui c ontrol operativ \u351?i inopinat.Prin modificarea Codului de \line \up0 \expndtw0\c harscalex103 procedura fiscal\u259?. \ 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 în comb aterea fraudelor fiscale.P.}}\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. Un departament de \u8222?intelligence\u8221? furnizeaz \u259? institu\u355?iei din \line \up0 \expndtw0\charscalex102 care face parte i nforma\u355?iile. ci în capacitatea pe care o au de a se adapta \u351?i integra în economia legal\ u259?. ast\u259 ?zi din \line \up0 \expndtw-2\charscalex100 ce în ce mai flexibile. cola\u355?ionarea. Organiza\u355?iile criminale \line \up0 \expndtw-3 \charscalex100 evolueaz\u259? de cele mai multe ori în rela\u355?ie direct\u259? c u economia. diseminarea \u351?i reevalua rea \par\pard\qj \li1440\ri331\sb0\sl-253\slmult0 \up0 \expndtw0\charscalex100 i . \line \up0 \expndtw-1\charscalex100 crescând astfel num\u259?rul \u351?i eficien\u355?a ac\u355?iunilor de control. \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. 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 îndepl inire sarcinile. Timpul alocat controlului fiscal va fi mai mic. Avem în vedere Agen\u355?ia Na\u355?ional\u259? de \line \up0 \expndtw0\charscalex104 Administrare Fiscal\u259? cu structurile sal e teritoriale. 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 . nu const\u259? în creativitatea lor \line \up0 \expndtw-2\charscalex100 în sensul propriu al cuvântul ui. u nitatea de \u8222?intelligence\u8221? va participa în 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 .F.\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. Centralizarea informa\u355?iilor. Conceptul de \u8222?intelligence\u8221? \line \u p0 \expndtw0\charscalex100 poate avea sensul unei serii largi de activit\u259?\u 355?i în cadrul unui departament. iar actele procedurale întocmite pot \ line \up0 \expndtw0\charscalex102 constitui mijloace de prob\u259?\ul0\super\ cf11\f12\fs20 33\ul0\nosupersub\cf8\f9\fs22 în cazurile de fraud\u259? fiscal\u25 9? instrumentate de Parchete. procesul de \u8222?intelligence\u8221? poate conduce un departament \line \up0 \expndtw-3\charscalex100 c\u259?tre succes. adeseori fiind confuz\u2 59? \u351?i contradictorie. Garda Financiar\u259? a devenit singurul or gan de control din cadrul M. va permite cre\u351?terea eficien\u355?ei activit \u259?\u355?ii de control fiscal. 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?. mai ales în contextul în care informa\u355?ia o putem g\u259?si din \ line \up0 \expndtw-2\charscalex100 abunden\u355?\u259?. cât \u351?i a celor o b\u355?inute de la ter\u355?i. analiza. Principala for\u355?\u259? a organiza\u355?iilor criminale.\ul0\nosupersub\cf8\f9\fs22 Practic prin asumarea sarcinilor.

prin care poate evalua prejudiciul cauzat aferent operatiunilor verifica . intocmind procese-v erbale. Astfel. s\u259? în\u355?eleg i cum î\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 . \par\pard\qj \li1440\ri337\sb0\sl-253\slmult 0\fi360 \up0 \expndtw0\charscalex100 Dezvoltarea rapid\u259? a unor structuri de criminalitate organizat\u259?. 324/2009 din 20 octombrie 2009 pentru aprobarea Ordonantei de Urg enta a Guvernului nr. sa efectueze constatari cu p rivire la faptele care constituie incalcari ale dispozitiilor si obligatiilor \u p0 \expndtw0\charscalex100 a caror respectare o controleaza. persoane \u351?i grupur i care sunt \line \up0 \expndtw-2\charscalex100 implicate în activit\u259?\u355? i de fraudare a bugetului de stat dar \u351?i a bugetului UE. institu\u355?iile de aplicare a le gii pot începe s\u259? evalueze trendurile \u351?i pe cât posibil s\u259? previn\u25 9? desf\u259?\u351?urarea \line \up0 \expndtw-3\charscalex100 altor activit\u259 ?\u355?i. \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. Odat\u259? identificate aceste grupuri \l ine \up0 \expndtw-2\charscalex100 organizate. strategii care nu pot fi adoptate decât pe \up0 \expndtw-1\charscalex100 baza unor informa\u355?ii perti nente.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. marea provo care pentru \up0 \expndtw0\charscalex103 institu\u355?iile abilitate în combatere a fenomenului infrac\u355?ional. Astfel. acestea fiind reprezentate de \u8222?intelligence\u8221?. sp\u259?larea ba nilor \u351?i fraudele fiscale reprezint\u259? unele din cele mai mari amenin\u3 55?\u259?ri.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 în s\u259?vâr\u3 51?irea de fraude fiscale \u351?i sp\u259?larea sumelor de bani provenite din \l ine \up0 \expndtw-1\charscalex100 acestea). folosirea u nor \up0 \expndtw0\charscalex102 metode din ce în ce mai sofisticate de comitere a infrac\u355?iunilor. va permite acestor institu\u355?ii s\u259? identifice \u351?i s\u259? în\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.\ul0\nosupersub\cf8\f9\fs22 Astfel. administratori. a impus \up0 \expndtw0\charscalex104 institu\u355?iilor de aplicare a legii s\ u259?-\u351?i adapteze instrumentele noilor provoc\u259?ri. \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 în cazul investiga\u355?iilor. \par\pard\ qj \li1440\ri369\sb0\sl-253\slmult0\fi360 \up0 \expndtw0\charscalex102 De asemen ea. terorismul. odat\u259? cu intrarea în noul mileniu în care c rima \up0 \expndtw-2\charscalex100 organizat\u259?. o reprezint\u259? \up0 \expndtw-1\charscalex100 adoptarea unor stra tegii de ac\u355?iune pentru combaterea acestor fenomene. 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.. 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 în s\ u259?vâr\u351?irea de fraude fiscale. existen\u355?a unui \u8222?munte\u8221? de informa\u355?ii . 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? î\u351?i stabileasc\u259? un r\u259?spuns pro-activ sustragerilor de la plata impozitelor \u351?i taxelor datorate bugetului de stat. structura ierarhic\u259? a acestora. asocia\u355?i.

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45824.45824.45824.1.45824.4.45824.(0.(0.45824.(10319.(0.24577.16384.45824.45824.10.45824.1.1.45824.0).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\shpz320\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 255}} {\sp{\sn pVerticies}{\sv 8.(10319.45824.(10319.1.10.255).4.0).252).0)}} {\sp{\sn pSegmentInfo}{\sv 2.1.252).255).(0.1.1.0)}} {\sp{\sn pSegmentInfo}{\sv 2.45824.1.0).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\shpz354\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 254}} {\sp{\sn pVerticies}{\sv 8.1.(10319.16384.32768} } {\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\shpz371\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 252}} {\sp{\sn pVerticies}{\sv 8.45824.16384.(0.(10319.45824.(10319.24577.252).(10319.1.254).24577.0)}} {\sp{\sn pSegmentInfo}{\sv 2.252).0).1.10.(10319.(0.252).1.(10319.4.24577.0).45824.1.4.1.(10319.10.10.0)}} .{\sp{\sn pSegmentInfo}{\sv 2.45824.252).1.(0.45824.(0.16384.0)}} {\sp{\sn pSegmentInfo}{\sv 2.45824.254).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\shpz330\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 8.45824.(0.(0.16384.45824.4.32768} } {\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\shpz401\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.

45824.(10319.4.(0.32768} } {\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\shpz480\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 8.0)}} {\sp{\sn pSegmentInfo}{\sv 2.(0.4.10.45824.24577.252).45824.(0.(10319.45824.252).252).4.0)}} {\sp{\sn pSegmentInfo}{\sv 2.1.45824.45824.45824.1.32768} } {\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\shpz445\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 254}} {\sp{\sn pVerticies}{\sv 8.32768} } {\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\shpz435\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.(10319.(10319.24577.16384.45824.0).0)}} .0)}} {\sp{\sn pSegmentInfo}{\sv 2.16384.(0.(10319.10.(10319.0).10.252).45824.254).45824.254).1.1.45824.1.45824.(10319.(10319.(0.1.1.0).1.(10319.1.45824.1.45824.4.45824.10.0).45824.(0.(0.32768} } {\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\shpz455\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 8.1.24577.252).16384.{\sp{\sn pSegmentInfo}{\sv 2.0)}} {\sp{\sn pSegmentInfo}{\sv 2.1.4.45824.1.1.1.24577.(0.(0.32768} } {\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\shpz419\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 255}} {\sp{\sn pVerticies}{\sv 8.252).255).24577.16384.0).45824.(10319.45824.45824.10.(0.16384.255).

(10319.10.45824.1.1.45824.255).4.(0.0).252).252).(10319.45824.4.10.1.(10319.45824.252).1.1.24577.24577.(10319.4.1.10.1.24577.0)}} {\sp{\sn pSegmentInfo}{\sv 2.1.32768} } {\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\shpz530\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 8.0).252).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\shpz540\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 8.16384.(0.45824.1.16384.(0.(10319.(0.(10319.4.1.16384.(0.0)}} {\sp{\sn pSegmentInfo}{\sv 2.45824.(10319.{\sp{\sn pSegmentInfo}{\sv 2.45824.32768} } {\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\shpz556\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.(0.252).(0.(10319.45824.1.45824.0)}} {\sp{\sn pSegmentInfo}{\sv 2.45824.0).45824.0).1.254).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\shpz566\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 8.255).45824.(10319.45824.24577.32768} } {\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\shpz513\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 8.254).45824.10.45824.(0.45824.10.(0.16384.45824.(10319.45824.4.16384.24577.0)}} .252).1.1.1.45824.(0.0).0)}} {\sp{\sn pSegmentInfo}{\sv 2.45824.

24577.0)}} .45824.45824.255).(0.10.1.(0.1.(10319.0).0)}} {\sp{\sn pSegmentInfo}{\sv 2.1.1.45824.(10319.1.24577.254).(10319.45824.10.(0.1.45824.0).0)}} {\sp{\sn pSegmentInfo}{\sv 2.{\sp{\sn pSegmentInfo}{\sv 2.32768} } {\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\shpz611\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 8.16384.16384.45824.1.252).45824.252).(10319.32768} } {\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\shpz592\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 8.0).45824.1.(10319.45824.45824.45824.(0.45824.1.252).(0.45824.4.(0.0)}} {\sp{\sn pSegmentInfo}{\sv 2.0).4.(0.254).24577.0)}} {\sp{\sn pSegmentInfo}{\sv 2.(0.10.45824.(10319.32768} } {\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\shpz582\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 8.45824.16384.45824.252).(10319.10.0).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\shpz638\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 8.16384.(10319.1.45824.(10319.45824.45824.24577.10.(0.4.1.1.45824.255).1.4.4.252).1.24577.16384.1.(10319.(0.32768} } {\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\shpz628\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 8.252).

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conturi bancare. adrese. Acest tip de informa\u355?ie ofer\u259? institu\u355?ii lor de aplicare a \line \up0 \expndtw0\charscalex100 legii o în\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.{\sp{\sn pSegmentInfo}{\sv 2. Practic prin informa\u 355?ia cu valoare tactic\u259? se poate \line \up0 \expndtw-2\charscalex100 ofer i în orice moment inspectorilor fiscali o imagine general\u259? asupra cazului inv estigat. Nu în ultimul rând.45824.1. care nu sufer \u259? amânare \u351?i este de obicei folosit\u259? pentru anumite infrac\u355?iun i sau ac\u355?iuni criminale. De \line \up0 \expnd tw-1\charscalex100 asemenea informa\u355?ia strategic\u259? prin sarcinile pe ca re le are de îndeplinit furnizeaz\u259? la rândul ei informa\u355?ie tactic\u259? \l ine \up0 \expndtw0\charscalex100 (tactical intelligence). \line \up0 \expndtw0\charscalex100 sucursale. \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 în 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.10. astfel încât 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 între subiec\u 355?ii investiga\u355?i. persoane \line \up0 \expndtw-1\charscalex100 identificate. asocia\u355?i.45824. s\u259? prevezi viitoarele a c\u355?iuni pe care ace\u351?tia le \up0 \expndtw-2\charscalex100 vor desf\u259? \u351?ura. administratori. cu atât mai mult\u259? informa\u355?ie strat egic\u259? (intelligence strategic) poate fi generat\u259?. p ersoane asociate în s\u259?vâr\u351?irea unor fraude fiscale.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 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.45824. s\u259? descrii modul în care ac\u355?ioneaz\u259? \u351?i nu în ultimul rând.1. mijloace de transport. autoturisme. \ul0\nosupersub\cf8\f9\fs22 De asemenea. cenzori.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.\ul0\nosupersub\ cf8\f9\fs22 Cu cât mai mult\u259? \line \up0 \expndtw-3\charscalex100 informa\u35 5?ie tactic\u259? este generat\u259?. ambele fiind la fel de importante în combaterea fraudelor fiscale. trebuie ca aceste informa\u355?ii s\u259? fie focalizate pe anumite aspecte de \up0 \exp ndtw0\charscalex105 interes operativ. astfel încât 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 . Fiecare se bazeaz\u259? pe acelea\u351?i informa\u355?ii brute \u351?i în general se \line \up0 \expndtw-3\charscalex100 completeaz\u259? una pe cealalt\u259?.16384. sedii sociale.1. puncte de lucru.45824. telefoane utilizat e.24577. economi\u351?ti contabili. constituind astfel o resurs\u259? \line \up0 \expndtw0\charscalex100 in epuizabil\u259? pentru activitatea de investiga\u355?ii. \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 în domeniul \line \up0 \expndtw-2\charscalex100 fraudelor fiscale: tactic sa u strategic\ul0\super\cf19\f20\fs20 36\ul0\nosupersub\cf15\f16\fs22 . informa . societ\u259?\u355?i comerciale. 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? în domeniul fraudelor fiscale. 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.

\line \up0 \expndtw-3\cha rscalex100 Practic.Com pilarea. \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 în mod \line \up0 \expndtw-2 \charscalex100 deosebit al informa\u355?iilor strategice este acela de a preveni fraudele fiscale. 7.Dac\u259? vorbim de analiz\u259? strategic\u259? avem în \line \ up0 \expndtw0\charscalex100 vedere sustragerile de la plata impozitelor \u351?i taxelor de-a lungul unor perioade mai mari de timp. De asemenea.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 într-o anumit\u259? comunitate. Karen. \u8222?\ul0\nosup . tipul fraudelor \line \up0 \expndtw0\charscalex100 fis cale în care sunt implica\u355?i. \line \up0 \ex pndtw-3\charscalex100 resurse. 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 în s\u259?vâr\u351?irea fraudelor fiscale precum \u351?i a \line \up0 \expndtw-3 \charscalex100 metodelor \u351?i mijloacelor din ce în ce mai perfec\u355?ionate f olosite în s\u259?vâr\u351?irea infrac\u355?iunilor. 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. organizarea. Împiedicarea eforturilor \line \u p0 \expndtw-1\charscalex100 institu\u355?iilor de aplicare a legii de a s t\u259?pâni 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. politicile pe care le aplic\u259? institu\u355?ii le de aplicare a legii pentru combaterea fraudelor fiscale. caracteristicile de co mportament ale liderilor. 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?. \par\ pard\qj \li1440\ri398\sb0\sl-200\slmult0 \up0 \expndtw0\charscalex102 \ul0\super \cf13\f14\fs18 36\ul0\nosupersub\cf14\f15\fs18 Aumond. \line \up0 \exp ndtw-1\charscalex100 trebuie luat\u259? în considerare o imagine de ansamblu asupr a impactului pe care grupurile organizate specializate în \line \up0 \expndtw-2\ch arscalex100 s\u259?vâr\u351?irea fraudelor fiscale le au în aria geografic\u259? în ca re ac\u355?ioneaz\u259?. 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 . punctelor tari. în baza informa\u355?iilor strategice managerii din administra \u355?ia fiscal\u259? iau decizii cu privire la bugetele alocate. \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. precum \u351?i poten\u355?ialul lor de corupere.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. pag.\u355?iile tactice reprezint\u259? temelia pe care \line \up0 \expndtw0\charscal ex100 anali\u351?tii strategici î\u351?i fundamenteaz\u259? analizele strategice. 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?. Peterson.\ 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. pr ecum \u351?i a controalelor \u351?i inspec\u355?iilor \line \up0 \expndtw-1\char scalex100 fiscale. \ul0\nosupersub\cf17\f18\fs18 Intelligenc e 2000\ul0\nosupersub\cf14\f15\fs18 : Revising the Basic Elements. domeniile de ac tivitate \u351?i zonele \line \up0 \expndtw0\charscalex100 comerciale asupra c\u 259?rora î\u351?i desf\u259?\u351?oar\u259? influen\u355?a.

(0.45824.45824.4.32768} } {\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\shpz84\shplid1 {\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. {\shp {\*\shpinst\shpleft1411\shptop2705\shpright11730\shpbottom2957\shpfhdr0\sh pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz73\shplid0 {\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 8.1.4.(10319.1.1.ersub\cf17\f18\fs18 Tactical and Strategic Intelligence\u8221?. \u8222?\ul0\nosupersub\cf17\f18\fs18 T actical and Strategic Intelligence\u8221?.1. \ul0\nosupersub\cf17\f18\fs18 Intelligence 2000:\ul0\nosupersub \cf14\f15\fs18 Revising the Basic Elements.0)}} {\sp{\sn pSegmentInfo}{\sv 2.24577.(10319.254). February 1998. Criminal Intelligence: A Vital Police \up0 \expndtw0\char scalex102 Function.45824.10.45824.(0. Peterson.(0.1.252).(0.45824.1.(10319.(10319.1.45824.32768} } {\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\shpz114\shplid2 {\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 8.0).1.45824.24577.(0.0)}} {\sp{\sn pSegmentInfo}{\sv 2.45824.16384.0).0).252).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 8.45824.1. \ul0\nosupersub\cf14\f15\fs18 Law Enforcement Intelligence U nit (LEIU).0). Issues of Interest to Law Enforcement .(0.24577. Law Enforcement Intelligence Unit (LEIU).(0.255).45824.32768} } {\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}} .4.10.45824.45824.0)}} {\sp{\sn pSegmentInfo}{\sv 2. 10.1.254).16384.255). \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.45824.(10319.(10319.252). Issues of Intere st to Law Enforcement. \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.45824.45824.(10319.(10319.4.45824.0)}} {\sp{\sn pSegmentInfo}{\sv 2.24577.16384. Criminal Intelligence: A Vital Police \up0 \expndtw0\charscalex103 Function\ul 0\nosupersub\cf14\f15\fs18 .1.252).10. February 1998.(0.10.16384. pag.1.

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(0.1.1.16384.16384.1.4.1.(0.252).45824.4.4.24577.16384.45824.10.(0.255).(10319.16384.45824.252).0)}} {\sp{\sn pSegmentInfo}{\sv 2.0)}} {\sp{\sn pSegmentInfo}{\sv 2.(0.32768} } {\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 8.45824.0).252).0).45824.24577.1.252).45824.32768} } {\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 8.1.0).0).45824.1.45824.(0.4.24577.45824.1.}} {\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 8.45824.0)}} {\sp{\sn pSegmentInfo}{\sv 2.(0.255).45824.(0.1.24577.254).(10319.32768} } {\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}} .1.(10319.(10319.1.32768} } {\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 8.45824.45824.(10319.252).0)}} {\sp{\sn pSegmentInfo}{\sv 2.(0.45824.10.10.(0.254).45824.4.45824.10.(10319.(10319.16384.252).24577.45824.45824.45824.(10319.1.0).10.1.1.(10319.(10319.0)}} {\sp{\sn pSegmentInfo}{\sv 2.45824.32768} } {\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.(0.1.

252).45824.45824.(10319.24577.10.16384.254).1.1.24577.1.4.32768} } {\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 8.0)}} {\sp{\sn pSegmentInfo}{\sv 2.(10319.(0.0).(10319.32768} } {\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 8.252).0)}} {\sp{\sn pSegmentInfo}{\sv 2.1.45824.32768} } {\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}} .252).1.45824.16384.0)}} {\sp{\sn pSegmentInfo}{\sv 2.45824.45824.1.1.45824.0)}} {\sp{\sn pSegmentInfo}{\sv 2.45824.(10319.0).4.1.(0.0).252).1.(0.(0.(0.45824.(0.1.(0.(0.45824.16384.1.252).1.254).(10319.10.0).16384.4.45824.16384.0).1.45824.24577.1.4.255).24577.10.255).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.(10319.(0.(10319.45824.32768} } {\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.(10319.(10319.24577.45824.45824.4.}} {\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.(0.0)}} {\sp{\sn pSegmentInfo}{\sv 2.45824.1.45824.45824.(10319.10.45824.10.252).45824.

24577.1.254).1.45824.16384.10.4.\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.(10319.4.(0.1.0).}} {\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. ar trebui s\u2 .(10319.24577.10.0)}} {\sp{\sn pSegmentInfo}{\sv 2.4.20).252).45824.1.45824.45824.45824.\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 în 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.20).24577.\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 în România.\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 în activitatea criminal\u259?.(0.10.45824.32768} } {\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 8.45824.(10319.1.45824.16384.0).0)}} {\sp{\sn pSegmentInfo}{\sv 2.252).(2880.0)}} {\sp{\sn pSegmentInfo}{\sv 2.45824.(0.1.(0.32768} } {\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 în anumite zone.45824. 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).\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 în timp a fraudelor fiscale.(2880.1.45824.1.(0.32768} } {\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 8.16384.(0.1.254).(10319.45824.0).

Departamentul ar trebui s\u259? asigure predarea unor cursuri de analiza informa\u355?iilor în cadrul \up0 \expndtw-3\charscalex10 0 institu\u355?iilor ce fac parte din administra\u355?ia fiscal\u259?.\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.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.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 înt\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\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. \up0 \expndtw0\charscalex100 Aceasta include dezvoltarea de evalu\u259?ri strategice \u351?i premoni\u355?ii . \par\pard\ql \li1800 \sb1\sl-235\slmult0\tx7185 \up0 \expndtw-2\charscalex100 Consider\u259?m c\u259 ? prin înfiin\u355?area unui departament de \tab \up0 \expndtw-3\charscalex10 0 \u8222?financial intelligence\u8221?.\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\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 . va putea s\u259? previn\u 259? \u351?i s\u259? combat\u259? cu succes fraudele fiscale \up0 \expndtw-2\cha rscalex100 din ce în ce mai complexe care sunt desf\u259?\u351?urate prin moduri d e operare dintre cele mai sofisticate. \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. \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 îndeplinea 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. \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 . 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. Participarea departamentului în 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.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. foarte greu de \up0 \expndtw-3\charscalex 100 depistat prin metode clasice de verificare. 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). \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 . societ\u259?\u355?ile comerciale pentru inv estiga\u355?ii \u351?i inspec\u355?ie fiscal\u259?.\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.

fiind necesar \up0 \expnd tw-2\charscalex100 s\u259? devin\u259? prima verig\u259? în identificarea infrac\u 355?iunilor \u351?i a autorilor acestora în domeniile în care au atribu\u355?ii de \ up0 \expndtw-2\charscalex100 control \u351?i s\u259? asigure în 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 . de scoperirea unei re\u355?ele în \up0 \expndtw-3\charscalex100 totalitatea sa implic \u259? o bun\u259? cunoa\u351?tere a ramifica\u355?iilor existente în fiecare jude \u355?.F.I.. \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.N.\ul0\nosupersub\cf15\f16\fs22 În conse cin\u355?\u259? consider\u259?m c\u259? se impune înfiin\u355?area cu maxim\u259? urgen\u355?\u259?. iar \line \up0 \expndtw-2\charscalex100 metodele utilizate în vederea realiz\u259?rii fraud elor sunt din ce în ce mai sofisticate. a unui \line \up0 \expndtw0\charscalex103 departament de analiza informa\u355?iilor ef icient. printr-o imp licare tot mai larg\u259? în activitatea judiciar\u259?. de\u351?i infrac\u355? ionalitatea în domeniul financiar .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.poli\u355?ie \u351?i/sau parchet. \ul0\nosupersub\cf15\f16\fs22 Agen\u355?ia \up0 \expndtw0\cha rscalex100 Na\u355?ional\u259? de Administrare Fiscal\u259? (cu structurile din subordine). iar grup\u259?rile cr iminale organizate sunt din ce în ce mai ermetice. \up0 \expndtw-2\charscalex100 printr-o colaborare în cadrul unor echipe operative mixte . succesul \line \up0 \expndtw-2\charscalex100 luptei împotriv a fraudelor financiar \ul0\nosupersub\cf8\f9\fs22 .A. Garda \line \up0 \expndtw-3\charscalex100 Financiar\u259 ? \u351?i Autoritatea Na\u355?ional\u259? a V\u259?milor. 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 .\ul0\nosupersub\cf9\f10\fs22 fiscale depinde în mare m\u259?sur\u259? de implementarea în cadrul A. 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.A. foarte greu de depistat prin metode clasice de cercetare. 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 în ce mai complexe car e sunt s\u259?vâr\u351?ite \line \up0 \expndtw-3\charscalex100 prin modalit\u259?\ u355?i dintre cele mai sofisticate.Cuza\u8221? a unui Institut specializat în 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. Astfel. mai greu de penetrat. pân\u259? în 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.fiscal se dovede\u351?te a fi \line \up0 \expn dtw-2\charscalex100 în cre\u351?tere exponen\u355?ial\u259?. în parteneriat cu Academia \up0 \expndtw0\charscalex100 de Poli \u355?ie . \ul0\nosupersub\cf15\f16\fs22 Opin\u259?m de asemenea c\u259?\ul0\nosupe rsub\cf8\f9\fs22 .Dat fiind faptul c\u259? frauda \up0 \expndtw0\charscalex103 fiscal\u259? î\u35 1?i întinde fraudulos circuitele pe întreg teritoriul României (\u351?i nu numai). ar trebui s\u259? se adapteze la noile cerin\u355?e \u351?i \up0 \ex pndtw-2\charscalex100 manifest\u259?ri în domeniul fraudelor fiscale. \par\pard\qj \li1440\ri364\sb10\sl-250\slmult0\fi360 \up0 \expndtw-2\charscale x100 \ul0\nosupersub\cf8\f9\fs22 În România.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 .

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 . iar prevenirea \u351?i \line \up0 \expndtw0\charscalex100 sanc\u355?ionarea fenomenului este marea prov ocare adresat\u259? acestor institu\u355?ii la începutul secolului XXI\ul0\nosuper sub\cf7\f8\fs22 .. 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. care s\u259? pe rmit\u259? \up0 \expndtw-2\charscalex100 identificarea în timp util a tranzac\u355 ?iilor suspecte de sp\u259?lare a banilor. \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 între agen\u355?iile de aplicare a legii abilitate în prevenirea \u351?i \up0 \expndtw-3\charscalex100 combaterea fenomenului este esen\u355?ial\u259? pentru succesul ac\u355?iunilor îndreptate împotriva formelor d e infrac\u355?ionalitate \up0 \expndtw0\charscalex104 în domeniul afacerilor. \par\pard\qj \li1440\ri333\sb0\sl-256 \slmult0\fi360 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf15\f16\fs22 Av\u2 59?nd în vedere faptul c\u259? serviciile financiare întâmpin\u259? dificult\u259?\u35 5?i în implementarea eficient\u259? a sistemelor \line \up0 \expndtw-2\charscalex1 00 de prevenire \u351?i combatere a sp\u259?l\u259?rii banilor. are efecte negative considerab ile asupra \line \up0 \expndtw0\charscalex100 economiei mondiale prin deteriorar ea opera\u355?iunilor eficiente ale economiilor na\u355?ionale. conc omitent îns\u259? cu implementarea unui sistem informatic complex. 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. 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. D eoarece \line \up0 \expndtw0\charscalex104 fenomenul în sine î\u351?i are geneza în ac tivit\u259?\u355?ile necontabilizate. Astfel. fenomenul \tab \up0 \expndtw0\charscalex103 .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?. coruperea lent\u 259? a pie\u355?ei \line \up0 \expndtw0\charscalex104 financiare \u351?i reducer ea încrederii publice în sistemul financiar interna\u355?ional. m\u259?rind riscuril e \u351?i instabilitatea \line \up0 \expndtw-2\charscalex100 sistemului.aloare atât pentru cazurile \line \up0 \expndtw-3\charscalex100 concrete aflate în lucru \up0 \expndtw-2\charscalex100 (\u8222?intelligence tactic\u8221?).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 întreg globul. toate a cestea conducând în final la reducerea ritmului de cre\u351?tere economic\u259? mond ial\u259?. \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?.\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 în combaterea economiei subterane. \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.Unit\u259?\u355?ile de Informa\u355?ii Financiare din întreaga lume trebuie s\u259? pun\u259? accent pe \line \up0 \expndtw0\charscalex100 înt\u259?rirea schimbului de informa\u355?ii pe probleme de sp\u259?lare a banilor. infrac\u355?iunea de sp\u259?lare a b . 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.Legisla\u355?ia româna \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.

45824.anilor este reglementat\u259? în forma prevazut\u259? în a III-a Directiv\u259? a \l ine \up0 \expndtw-4\charscalex100 Parlamentului European \u351?i a Consiliului U niunii Europene 2005/60/CE. \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 României prin Legea nr.(2880.0)}} {\sp{\sn pSegmentInfo}{\sv 2.1.24577. este asigurat de îndeplinirea a trei condi\u355?ii.20).45824.45824. De \line \up0 \expndtw-3\charscalex100 asemenea.(0. Situa\u355? ia premis\u259? în cazul infrac\u355?iunii de sp\u259?lare a \line \up0 \expndtw-1 \charscalex100 banilor este s\u259?vâr\u351?irea unei infrac\u355?iuni din care s\ u259? provin\u259? bunurile care sunt supuse procesului de sp\u259?lare.45824. \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.20).10.656/2002.1. în sensul c\u259? orice infrac \u355?iune poate fi considerat\u259? fapt\u259? generatoare de bani murdari.0). Prin mo dificarea survenit\u259? odat\u259? cu apari\u355?ia Legii nr. precum \u351?i în 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.4.1. în legisla\u355?ia român\u259? infrac\ u355?iunea de sp\u259?lare a banilor nu este conditionat\u259? nici de prevedere a existent\u259? în \line \up0 \expndtw-1\charscalex100 alte legisla\u355?ii.16384. \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.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 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 în economia \line \up0 \expndtw-3\charscalex100 legal\u259?. 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?. 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 în executare cu maxim\u259? rapiditate de scheme de sp\u259?l are a banilor. \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 în sp\u259?larea banilor.(2880. ca i nfrac\u355?iunea predicat s\u259? fie o infrac\u355?iune grav\u259?.(0.420 din 22 noiembrie 2006 {\shp {\*\shpinst\shpleft1440\shptop14077\shpright4320\shpbottom14097\shpfhdr0\s hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz530\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. 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.sechestrarea \u351?i confiscarea produselor infrac\u355?iunii \u 351?i finan\u355?area \line \up0 \expndtw-4\charscalex100 terorismului.\ul0\nos .

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

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.1.(0. cu o întindere \u351?i con\u355?inut larg ce amenin\u355?\u259? grav puterea legitim\u259? a \up0 \expndtw-2\charscalex100 statelor. \par\pard\qj \li 1440\ri330\sb9\sl-252\slmult0\fi360 \up0 \expndtw-2\charscalex100 În activitatea l or.1.\u351?i transform\u259?ri. \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 8.24577. economic. diminu\u259?rii riscuril or \u351?i cre\u259?rii de noi oportunit\u259?\u355?i pentru activit\u259?\u355? ile lor ilegale. 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. \line \up0 \expndtw0\cha rscalex100 valorile democratice \u351?i institu\u355?iile publice. extin zându-\u351?i permanent \line \up0 \expndtw-1\charscalex100 alian\u355?ele \u351?i acordurile în scopul ob\u355?inerii unui acces mai larg la \u8222?know-how".45824. trafic de droguri \u351 ?i acte terorism.(2880.4. sofisticate.0). mai mult ca oricând.45824. organiza\u355?iile criminale transna\u355?ionale amenin\u355?\u259? suverani tatea na\u355?ional\u259? \u351?i autoritatea statelor.1. cultural \u351?i politic al unei noi civiliza\u355?ii.45824. anual. \ul0\nosupersub\cf15\f16\fs22 care este o combina\u355?ie de c rim\u259? \up0 \expndtw-3\charscalex100 organizat\u259?.20).20). 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 în ofensiva antiinfrac\u 355?ional\u259?. \up0 \expndtw0\charscalex105 lumea de ast\u259?zi este confrunta t\u259? cu un inamic nou.\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.\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?.10.(2880. fie ele bogate sau s\u259?race. speculând cu tenacitate \up0 \expndtw-1\charscalex100 \u351?i imagina\u355?ie orice disfunc\u355?ie din interiorul statelor. La nivel planetar se aprec iaz\u259? c\u259? se \up0 \expndtw-1\charscalex100 realizeaz\u259?.(0.0)}} {\sp{\sn pSegmentInfo}{\sv 2. \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.16384. economiile na \u355?ionale \u351?i procesele de democratizare din \u355?\u259?rile aflate în \li ne \up0 \expndtw0\charscalex104 plin proces de reconstruc\u355?ie a sistemului d e valori sociale. 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 . \ul0\nosupersub\cf15\f16\fs22 În acela\u351?i timp. \u355?\u259?rile puternic dezvoltate \up0 \expndtw-2 \charscalex100 construiesc cadrul social.45824. Aceste organiza\u355?ii sunt flexibile.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 .

\line \up0 \expndtw-2\charscalex100 privând consumatorii \u351?i produc\u259?torii de avantaj ele pe care le comport\u259? sistemele economice \u351?i comerciale libere. cercetarea. deja men\u355 ?ionate si analizate în detaliu în capitolele anterioare. 2006/49/EC-pentru riscul de pia\u355?\u2 59? \u351?i cel de contrapartid\u259? . în general si îndeplinirea obiectivelor statelor în materie \up0 \expndtw-3\charscalex100 d e politic\u259? extern\u259?. afectând int egritatea institu\u355?iilor publice \u351?i private.împlic\u259? costuri sociale si economice f oarte mari. trebuie s\u259? \line \up0 \expndtw-1\charscalex100 subliniem importan \u355?a Conven\u355?iei Na\u355?iunilor Unite împotriva 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) .submineaz\u259? societatea.destabilizeaz\u259? state importante din punct de vedere strategic. 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? împotriva sp\u259?l\u259?rii banilor sunt reprezentate de standardele \line \up0 \expndtw-2\charscalex100 interna\u355?ionale în materie. care impun \u355?\u259?ril or ce le-au \line \up0 \expndtw-3\charscalex100 adoptat mai multe obliga\u355?ii decât cele pe care acestea trebuie s\u259? le implementeze la nivel na\u355?ional .2. regimurile politice \u351?i suve ranitatea statelor prin normalizarea violen\u355?ei \u351?i prin \up0 \expndtw-2 \charscalex100 atragerea structurilor politice în sfera corup\u355?iei. sp\u259?larea banilor în contextul crime i organizate.Criminalitatea organizat\u259? t ransfrontalier\u259? poate produce. \ par\pard\qj \li1440\ri302\sb10\sl-250\slmult0\fi360 \up0 \expndtw-2\charscalex10 0 . 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 . \line \tab \up0 \expndtw0 \charscalex100 .sl\u259?be\u351?te sistemele de protec\u 355?ie a mediului prin nerespectarea reglement\u259?rilor aplicabile în domeniu. direct sau indirect. 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. cum ar fi cele asociate traficului \u351?i consumului de droguri. \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) .EC. \up0 \expndtw-3\charscalex100 sigure si echitabile.\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. \par\pard\ql \li1800\sb8\sl-253\ slmult0 \up0 \expndtw-2\charscalex100 . \par\pard\ql \li1800\sb8\sl-253\s lmult0 \up0 \expndtw-2\charscalex100 .cu scopul de a le separa de \line \up0 \expndtw-2\charscalex100 originea lor ilicit\u259?.\ul0\nosupersub\cf16\f17\fs22 \ul0\nosup ersub\cf8\f9\fs22 Conven\u355?ia privind sp\u259?larea. inclus iv anumite activit\u259?\u355?i de reglementare guvernamental\u259?.pentru riscul de credit \u351?i \line \up0 \expndt w-1\charscalex100 cel opera\u355?ional.?) \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). \p ar\pard\qj \li1440\ri269\sb0\sl-260\slmult0\fi360 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf15\f16\fs22 În concluzie.\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? în vederea combaterii sp\u259?l\u259?rii \line \up0 \expnd . încetine\u 351?te ritmul de cre\u351?tere al economiilor în \up0 \expndtw-2\charscalex100 tra nzi\u355?ie/dezvoltare. în particular. Astfel.deformeaz\u259? mecanismele ecnomiei de pia\u355?\u259?. ast\u259?zi. 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". prejudiciaz\u259? sistemul interna\u355?ional.

(10319. \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? atât disp aritatea resurselor de care dispun statele. \up0 \expndtw-4\charscalex100 \u355?inând cont particularit\u259?\u355?i le statului respectiv.(0.45824. \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.1.45824.32768} } {\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 . \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? împotriva sp\u259?l\u259?rii banilor. \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? împotriva 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. 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. 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 în scopul sp\u259?l\ u259?rii banilor \u351?i a finan\u355?\u259?rii terorismului(2005/60/CE). Conven\u355 ?ia Consiliului Europei privind sp\u259?larea descoperirea.254).adoptat\u259? la Var\u351?ovia la 16.24577.05.1.254). \par\pard\qj \li1440\ri338\sb0\sl-250\slmult0\fi415 \up0 \expndtw-2\charscalex100 .tw0\charscalex102 banilor \u351?i finan\u355?\u259?rii terorismului. cât \u351?i situa\u355?iile geopolitic e atât de {\shp {\*\shpinst\shpleft1411\shptop5235\shpright11730\shpbottom5489\shpfhdr0\sh pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz193\shplid0 {\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. 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.16384. analiza situa\u355?iei din România sub aspectul \line \up0 \expndtw-2\charsc alex100 amenin\u355?\u259?rii reprezentate de fenomenul sp\u259?l\u259?rii banil or.Având în ve dere standardele interna\u355?ionale \u351?i \line \up0 \expndtw-1\charscalex100 obliga\u355?iile pe care România \u351?i le-a asumat odat\u259? cu adoptarea aces tora. sechestrarea \u351?i \line \up0 \expndtw-1\charscalex100 confiscarea produselor infrac\u355?iunii \u 351?i finan\u355?area terorismului.(0.(10319. trebuie s\u259? se întemeieze 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.45824.0)}} {\sp{\sn pSegmentInfo}{\sv 2.2005.0).45824.4.10.m\u259?sura în 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 . 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.1.

1.(0.(0.0).(10319.45824. mai precis în \up0 \expndtw-3\charscalex100 ceea ce prive\u351?te lupta împotriva sp\u259?l\u259?rii banilor.45824. \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.45824.1.45824.(0.(10319.45824.0)}} {\sp{\sn pSegmentInfo}{\sv 2.4.45824.1.pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz211\shplid1 {\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 8.24577.4.10.1.252).255).255).45824.10.24577.1.4.45824.(10319.1.(10319.45824.45824. \line \tab \up0 \ expndtw0\charscalex103 Structura organiza\u355?ional\u259? a ONPCSB nu asigur\u2 59? eficien\u355?a opera\u355?ional\u259? în prelucrarea \u351?i diseminarea \line .0).1.(0.0)}} {\sp{\sn pSegmentInfo}{\sv 2.1.(0.32768} } {\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\shpz251\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 8.1.45824.252).(0.45824.45824.255).0)}} {\sp{\sn pSegmentInfo}{\sv 2.1.32768} } {\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\shpz228\shplid2 {\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.(0.16384.45824.32768} } {\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\shptop14089\shpright11730\shpbottom14344\shpfhdr0\ shpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz769\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 255}} {\sp{\sn pVerticies}{\sv 8.4.10.0)}} {\sp{\sn pSegmentInfo}{\sv 2.32768} } {\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 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? în materie de cooperare între \u355?\u259?ri \u351?i.16384.24577.16384.45824.1. mai sunt înc\u259? multe de f\u259?cut.252).0).255).(10319.252). manifest\u259? \up0 \expndtw-2\charscalex100 lacune organizatorice atât la nivelul ONPCSB dar \u351?i la nivelul organelor judiciare.(10319.16384.(10319.24577.(10319.0).1.45824.(0.10.

nu poate lua în majoritatea cazurilor decizii operative în consonan\u355?\u259? cu evolu\u355?ia \u351?i dinamica \up0 \expndtw2\charscalex100 fenomenului de sp\u259?lare a banilor. 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?.4. 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. \par\pard\ql \li1800\sb247\sl-253\slmult0 \up0 \e xpndtw-3\charscalex100 \ul0\nosupersub\cf7\f8\fs22 3. dezvolt\u259?rii con\u351?tiin\u355?ei civice.3. constat\u259?m profesionalizarea infractorilor în domrniul sp\u259?l\u259?rii banilor care dispun de resurse \up0 \expndtw0\char .\up0 \expndtw0\charscalex103 informa\u355?iilor financiare. \ul0\nosupersub\cf15\f16\fs2 2 În concluzie. ale Panului \up0 \expndtw-1\charscalex100 National de Dezvoltare 2007-2013 cât \u351?i cele ale Strategiei Poli\u355?iei Române 20082013.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. gest ionarea \u351?i exploatarea \up0 \expndtw-1\charscalex100 oportunit\u259?\u355?i lor investigative la nivelul ONPCSB. pentru eficientizarea \up0 \expndtw0\charscalex102 activit\u259?\u355?ii structurilor men\u355?ionate. 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. ob\u355?inerea efectului corespunz\u259?tor în lupta \up0 \ex pndtw-3\charscalex100 împotriva sp\u259?l\u259?rii banilor depinde de capacitatea de implementare efectiv\u259? a dispozi\u355?iilor în domeniu. relev\u259? faptul c\u259? în Ro mânia. IGPR. DIICOT. Directia \up0 \expndtw-1\charscalex100 Na\u355?ional\u259? A nticorup\u355?ie. \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. întrucât forul decizion al reprezentat de Plenul Oficiului.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. \par\pard\qj \li1440\ri343\sb8\sl-253\slmult0\fi415 \up0 \ex pndtw0\charscalex100 De asemenea. 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 în general si sp\u259?larea banilor-în special\ul0\nosup ersub\cf8\f9\fs22 . 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? în domeniul sp\u259?l\u259?rii banilor de recentul Trata t de Reform\u259? de la \up0 \expndtw-2\charscalex100 Lisabona. \up0 \expndtw-1\charscalex100 fapt ce face practic imposibil\u259? iden tificarea persoanelor implicate. în scopul cre\u351?terii \up0 \expndtw-1\charscalex100 op erativit\u259?\u355?ii. \up0 \expndtw-2\charscalex100 solu\u355?iile ce urmeaz\u259? a fi luat e trebuind s\u259? aib\u259? un impact semnificativ atât în ceea ce prive\u351?te pr evenirea. dac\u259? va fi \up 0 \expndtw-1\charscalex100 dublat\u259? de o cooperare interinstitu\u355?ional\u 259?. 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?. care are o componen\u355?\u259? \up0 \expndt w0\charscalex103 eterogen\u259?. Ministerului Finan\u3 55?elor Publice. apropiere a de societatea civil\u259? \u351?i implicarea acesteia în procesul de \up0 \expnd tw-4\charscalex100 prevenire \u351?i combatere sp\u259?l\u259?rii banilor. 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. Aspectele opera\ u355?ionale decurg din cele strategice \u351?i au în vedere cunoa\u351?terea. Serviciile de Informa\u355?ii. De asemenea pot fi avute în vedere aspecte ale parten eriatului public-privat. cât \u351?i \up0 \expndtw-3\charscalex100 inl\u259?turarea consecin\u355 ?elor ac\u355?iunilor ilicite. la nivel na\u355?ional. \par\pard\qj \li1440\ri355\sb10\sl-250\slmult0\fi360 \up0 \expndtw-1\charscalex100 Având în vedere obiectivele Strategiei de Dezvoltare Durabi le a României pâna în anul 2025. de specializarea \u351?i perfec\u355?ionarea continu\u259? a personalului implicat.

cele cu at ribu\u355?ii de investigare \u351?i cercetare.45824.(0.scalex100 intelectuale.(0.254).45824.1.(10319.45824.24577.Reconsiderarea activitatilor investigative pe ntru prevenirea \u351?i combaterea sp\u259?l\u259?rii banilor.254). dar \u351?i la nivelul european prin desemnarea în 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 în lupta \up0 \expndtw-3\charscalex100 împotriva 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. \up0 \expndtw-2\charscalex100 cât \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. care s\u259? direc\u355?ioneze activit\u259?\u355?ile specifice \u3 51?i de cercetare penal\u259? în domeniul investigarii \up0 \expndtw-2\charscalex1 00 infrac\u355?iunilor de sp\u259?lare a banilor.(0.45824.(10319. Circula\u355?ia inform a\u355?iilor.10.24577.0)}} {\sp{\sn pSegmentInfo}{\sv 2.\ul0\nosupersub\cf15\f16\fs22 În opinia noastr\u259?.0). \par\pard\qj \li1440\ri364\sb0\sl-260\slmult0\fi415 \up0 \expndt w0\charscalex100 \ul0\nosupersub\cf8\f9\fs22 În acest sens consider\u259?m c\u259? se impun a fi intreprinse activit\u259?\u355?i de ameliorare a cooper\u259?rii în tre serviciile de \line \up0 \expndtw0\charscalex100 informa\u355?ii.1. structuri le de \up0 \expndtw-3\charscalex100 specialitate.(10319.32768} } {\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 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?.45824.1.45824.0). analiza \u351?i tratamentul acestora sunt determinante pentru succ esul ac\u355?iunilor de \line \up0 \expndtw0\charscalex102 combatere a criminali .1. cu accent pe dezvoltarea comunica rii \u351?i leg\u259?turilor pe {\shp {\*\shpinst\shpleft1411\shptop1439\shpright11730\shpbottom1692\shpfhdr0\sh pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz4\shplid0 {\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 8.253).1. trebuie s\u259? aib\u259? compartimente de a naliz\u259? criminlogic\u259? \u351?i \up0 \expndtw0\charscalex100 financiar-ope rativ\u259?.4.4.1. Având în vedere procesul de inte grare a României în Uniunea European\u259?.0)}} {\sp{\sn pSegmentInfo}{\sv 2.16384.253).45824. plecând 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. logistice \u351?i economice pentru atingerea scopurilor infrac\u355?ionale. care func\u355?ioneaz\u259? în 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.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\shptop1692\shpright11730\shpbottom1946\shpfhdr0\sh pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz34\shplid1 {\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.(10319.16384.(0.10.45824.

înc\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. Fran\u355?a. L uxemburg. 2003.\ul0\nosupersub\cf21\f22\fs22 \ul0\nosupersub\cf7\f8\fs22 Codul de Procedur\u259? Penal\u259?\ul0\nosupersu b\cf8\f9\fs22 . consid er\u259?m c\u259? este un \line \up0 \expndtw-3\charscalex100 instrument juridic adecvat luptei împotriva sp\u259?l\u259?rii banilor. Grecia. pe genuri \up0 \expndtw0\charscalex100 de infrac\u355?iuni predicat. Spania . \up0 \expndtw0\charscalex102 DIICOT. DLAF. ACTE NORMATIVE\par \pard\ql \li1800\sb238\sl-253\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosuper sub\cf8\f9\fs22 1. în care s\u259? fie înscrise persoanele fizice \u351?i juridice. trebuie redefinite conceptele de munc\u259? informativ-operativ\u259? \u351?i de investiga\u355?ii în domeniul combaterii \up0 \expndtw0\charscalex102 s p\u259?l\u259?rii banilor. care poate garanta explo atarea operativ\u259? a informa\u355?iilor. ar avea un impact \up0 \expndtw0\charscalex100 psihologic profund. \par\pard\ql \li1800\s b1\sl-237\slmult0 \up0 \expndtw-4\charscalex100 3. \line \up0 \expndtw-1\charscalex100 În aces t sens consider\u259?m c\u259? modificarea \u351?i completarea acestui act norma tiv este necesar\u259?.\ul0\nosupersub\cf21\f22\fs22 \ul0\nosup ersub\cf7\f8\fs22 Conven\u355?ia privind protec\u355?ia intereselor financiare . cât \u351?i pent ru Ministerului de Justi\u355?ie. \line \tab \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf8\f9\fs22 O rdonan\u355?a de Urgen\u355?\u259? a Guvernului nr. d up\u259? ramânerea definitiv\u259? \u351?i irevocabil\u259? a unei hot\u259?râri jud ec\u259?tore\u351?ti. Bucure\u351?ti. 53/2008\ul0\super\cf11\f12\f s20 41\ul0\nosupersub\cf8\f9\fs22 privind modificarea Legii nr. Olanda.656/2002. Consolidarea unit\u259?\u355?ilor specializate în culegerea \u351 ?i analiza informa\u355?iilor presupune \line \up0 \expndtw0\charscalex102 elimi narea excesului de secretizare \u351?i compartimentare. dar \u351?i pentru Ministerul Economiei \u351?i Finan\u355?elor. \par\pard\ql \li1440\ri269\sb0\sl-252\slmult0\fi360\tx1800 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf15\f16\fs22 2. Belgia.Înfiin\u355?area în cadrul ONPCSB a unor Eviden\u355?e-Cazier cu persoanele fizice \u351?i juridice implicate în \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? înfiin\u355?area a cestei eviden\u355?e cazier. \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 atât pentru structurile operative ale IGPR. \par\pard\qj \li1440\ri371\sb0\sl-260\slmult0 \fi360 \up0 \expndtw-1\charscalex100 5. Austria.\ul0\nosupersub\cf21\f22\fs22 \ul0\nosupersub\cf7\f8\fs22 Codurile penale \ul0\nosupersub\cf8\f9\fs22 din Italia. întrucât f\u259?ptuitorul. \par\pard\qj \li1440 \ri346\sb0\sl-260\slmult0\fi360 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf 15\f16\fs22 3.Reglementarea unor pro ceduri speciale de indisponibilizare a bunurilor sp\u259?l\u259?torilor de bani. \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. tinând cont de managementul investigativ specific acest ui tip de cauze. dar nu se poate extinde \u35 1?i asupra actelor premerg\u259?toare. \par\pard\ql \li1800\sb7\sl-253\slmult0 \up0 \ expndtw-4\charscalex100 2. Portugalia. \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. \up0 \expndtw0\charscalex103 Fran\u355?a. Regia Autonom\u259? Monitoru l Oficial. Ungaria. afectând credibilitatea celor înscri\u351?i în aceast\u259? eviden\u355?\u259 ?. \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 C onstitu\u355?ia României\ul0\nosupersub\cf8\f9\fs22 . în \line \up0 \expndtw-1\charscalex 100 timpul desf\u259?\u351?ur\u259?rii actelor premerg\u259?toare. poate înstr\u25 9?ina bunurile care sunt supuse procesului de sp\u259?lare.t\u259?\u355?ii. În acest \up0 \expndtw0\charscalex102 context. DNA.\ul0\nosupersub\cf21\f22\fs22 \ul0\nosupersub\cf7\f8\ fs22 Codul Penal al României\ul0\nosupersub\cf8\f9\fs22 . Germania. de investigare \u351?i cercetare a criminalit\u259?\u355?ii economco-finaciare.

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324/2009 din 20 octombrie 2009\ul0\nosupersub\cf8\f9\fs22 pentru aprobarea Ordonan\u355? ei de Urgen\u355?a a Guvernului nr.2004. \par\pard\li1440\sb21\sl-253\slmult0\fi360\tx3409 \up0 \expndtw4\charscalex100 28.07.06.\ul0\nosupersub\cf21\f22\fs22 \ul0\nosupersub\cf8\f9\fs22 \u l0\nosupersub\cf7\f8\fs22 Legea nr.\ul0\nosupersub\cf21\f22\fs22 \ul0\nosupersub\cf7\f8\fs22 Legea nr. nr.360/2002 privind Statutul poli\u355?istului\ul0\nosupersub\cf8 . 713 din 2 2 octombrie 2009. \par\pard\q l \li1800\sb14\sl-253\slmult0\tx4129 \up0 \expndtw-3\charscalex100 32. 24/1998.\ul0\nosup ersub\cf21\f22\fs22 \ul0\nosupersub\cf7\f8\fs22 Legea nr.\ul0\nosupersub\cf21\f22\fs22 \ul0\nosupers ub\cf7\f8\fs22 Legea nr.83/2004.2002 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.2003 \u351?i Legea nr.\par\pard\li1440\sb3\sl-253\slmult0\fi 0 \up0 \expndtw-4\charscalex100 182/30.\ul0\nosupersub\cf21\f22 \fs22 \ul0\nosupersub\cf8\f9\fs22 \ul0\nosupersub\cf7\f8\fs22 Legea nr. \par\pard\qj \li1440\ri365\sb9\sl-26 0\slmult0\fi360 \up0 \expndtw-3\charscalex100 26. 494/2004\ul0\nosupersub\cf8\f9\fs22 privind aprob area Ordonan\u355?ei Guvernului nr.218/2002 privind organizarea \u351?i func\u355 ?ionarea Poli\u355?iei Române.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. 281/24. 241/15. publicata în Monitorul Oficial al României 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.\ul0\nosupersub\cf21\f22\fs22 \ul0\ nosupersub\cf7\f8\fs22 Legea nr. \par\pard\ql \li1 800\sb1\sl-217\slmult0 \up0 \expndtw-3\charscalex100 31.07.\par\pard\li1440\sb0\sl-252\slmult0\fi360 \up0 \expndtw-3\charsc alex100 29.2005\ul0\nosupersub\cf8\f9\fs22 privind pr evenirea \u351?i combaterea evaziunii fiscale. prevenirea \u3 51?i sanc\u355?ionarea corup\u355?iei. 301/2 8. \par\pard\qj \li1440\ri359\sb0\sl -260\slmult0\fi360 \up0 \expndtw-3\charscalex100 24. publicat\u259? in Monitorul \up0 \expndtw-2\charscalex100 Oficial nr.1992. 101/07. republicat\u259?.\par\pard\qj \li1440\ri374\sb0\sl -260\slmult0\fi360 \up0 \expndtw-2\charscalex100 30.07. \ul0\nosupersub\cf21\f22\fs22 \ul0\nosupersub\cf8\f9\fs22 \ul0\nosupersub\cf7\ f8\fs22 Legea nr.G.\ul0\nosupersub\cf21\f22\fs2 2 \ul0\nosupersub\cf7\f8\fs22 Legea nr.U.\ul0\nosupersub\cf21\f22\fs 22 \ul0\nosupersub\cf8\f9\fs22 \ul0\nosupersub\cf7\f8\fs22 Legea nr.\ul0\nosupersub\cf21\f22\fs22 \ul0\nosupersub\cf7\f8\fs22 Legea nr . a func\u355?iilor publice \u351?i în domeniul de afaceri.2004 privind Codul penal al României\ul0\nosupersub\cf8\f9\fs22 . \par\pard\ql \li1800\sb1\sl-235\slmult0 \up0 \expndtw-3 \charscalex100 27.\ul0\nosupersub\cf21\f22\fs22 \ul0\nosupersub\cf8\f9\fs22 \ul0\nosupersub\cf7\f8\fs22 Legea nr. \par\pard\qj \li1440\ri365\sb0\ sl-240\slmult0\fi360 \up0 \expndtw0\charscalex104 34. \par\pard\ql \li1800\sb1\sl-213\slmult0 \up0 \expndtw-2\charsc alex100 25.89/02. privind regim ul zonelor defavorizate.10. 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. \par\pard\qj \li1440\ri362\sb0\sl-260\slm ult0\fi360 \up0 \expndtw-2\charscalex100 33.2003\ul0\nosupersub\cf8\f9\fs22 privind unele m\u259?suri pentru asigurarea transparen\u355?ei în exercitarea \par\pard\ql \li1440\sb7\sl-253\slmult0 \up0 \expndtw-2\charscalex100 demnit\u259?\u355?ilor publice.\tab \up0 \expndtw-3\charscalex100 39/21.06.06. \par\pard\ql \li1800\sb9\sl-253\slmult0 \up0 \expndtw-2\charscalex100 35.04.2 003.30 5 din \up0 \expndtw-3\charscalex100 09 mai 2002.04.2003\ul0\nosupersub\cf8\ f9\fs22 privind prevenirea \u351?i combaterea criminalit\u259?\u35 5?ii organizate. 360/06.\ul0\nosupersub\cf21\f22\fs22 \ul0\nosupersub\cf8\f9\fs22 \ul0\nosu persub\cf7\f8\fs22 Legea nr.01. 46 \up0 \expndtw-2\charscalex100 din 13 mai 2009 privind imbunatatirea procedurilor fiscale si diminuarea evaziunii fiscale.\ul0\nosupersub\cf8\f9\fs22 Monitorul Oficial nr.\ul0\nosupersub\cf21\f22\fs2 2 \ul0\nosupersub\cf8\f9\fs22 \ul0\nosupersub\cf7\f8\fs22 Legea nr. 728/2001\ul0\nosupersub\cf8\f9\fs22 . 507/12.07. 84 din 21.osupersub\cf21\f22\fs22 \ul0\nosupersub\cf8\f9\fs22 \ul0\nosupersub\cf7\f8\fs2 2 Hot\u259?rârea Guvernului nr. \par\pard\ql \li1800\sb7\sl-253\slmul t0 \up0 \expndtw-2\charscalex100 23. O. 571/2003\ul0\nosupersub\cf8\f9\fs22 privin d Codul Fiscal.1992\ul0\nosupersub\cf8\f9\fs22 privind regimul zonelor libere.161 din \tab \up0 \expndtw-1\charscalex100 19.

\par\pard\qj \li1440\ri363\sb0\sl-260\slmult0\ fi360 \up0 \expndtw-2\charscalex100 39.\par\pard\ql \li1800\sb1\sl-235\slmult0 \up0 \expndtw-3\charscale x100 7.12.\ul0\nosupersub\cf21\f22\fs22 \ul0\nosupersub\cf7\f8\fs22 Alexandru Boroi.\ul0\nosupersub\cf21\f22 . publicata in Monitorul Oficial. pag.\tab \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf7\f8\fs22 Am za T\ul0\nosupersub\cf8\f9\fs22 .2004 \ul0\nosupersub\ cf8\f9\fs22 pentru modificarea \u351?i completarea Legii nr. Editura Luminalex.. \par\pard\ql \li1800\sb10\sl-253\slmult0 \up0 \expndtw-3\ch arscalex100 37.01. Monitorul Oficial nr. 2006.H. \ul0\nosupersub\cf9\f10\fs22 Collection Plans. \u8222?\ul0\nosupersub\cf9\f10\fs22 Tratat de teorie \u351?i politic\u259? criminologic\u259?\u8221?\ul0\nosupersub\cf8\f9\fs22 .\ul0\n osupersub\cf21\f22\fs22 \ul0\nosupersub\cf7\f8\fs22 Ordonan\u355?a Guvernului nr. Bucuresti.\tab \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf7\f8\fs22 Amza T\ul0\nosup ersub\cf8\f9\fs22 . partea generala\ul0\nosupersub\cf8\f9\fs22 . \ul0\nosupersub\cf9\f10\fs22 Pour la reforme de la fiscalite. nr. Bucure\u351?ti. \par\pard\ql \li1 800\sb11\sl-253\slmult0 \up0 \expndtw-4\charscalex100 8.\ul0\nosupersub\cf21\f22\fs22 \ul0\nosupersu b\cf8\f9\fs22 \ul0\nosupersub\cf7\f8\fs22 Ordonan\u355?a Guvernului nr. \par\pard\ql \li1800\sb7\sl-253\slmult0 \up0 \expndtw-2\charscalex100 2.\ul0\nosupersub\cf21\f22\fs22 \ul0\nosupersub\cf7\f8\fs22 Lege a nr. 92/200 3\ul0\nosupersub\cf8\f9\fs22 privind Codul de Procedurã Fiscal\u259?. \par\pard\ql \li1800\sb7\sl-253\slmult0 \up0 \expn dtw-4\charscalex100 3. CURSURI. MONOGRAFII \par\p ard\ql \li1800\sb247\sl-253\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersu b\cf8\f9\fs22 1. \ul0\nosupersub\cf8\f9\fs22 Editura Juglar.\ul0\nosupersub\cf21\f22\fs22 \ul0\nosupersub\cf7\f8\fs22 All ais M\ul0\nosupersub\cf8\f9\fs22 . \ul0\nosupersub\cf9\f10\fs22 Conota\u355?ii criminogene \u3 51?i noi riscuri pentru ordinea public\u259?\ul0\nosupersub\cf8\f9\fs22 ..Bec k. Editura Lumina Lex.H.\par\pard\li1800\sb0\sl-252\slmult0\fi0\tx2230 \up0 \expndtw-3\charscalex100 6 . \par\pard\q j \li1440\ri359\sb15\sl-253\slmult0\fi360 \up0 \expndtw0\charscalex100 41. \ul0\nosupersub\cf9\f10\fs22 Drept penal. 230/2005\ul0\nosupersub\cf8\f9\fs22 pentru modificarea Legii nr. partea special\u25 9?\ul0\nosupersub\cf8\f9\fs22 . 83/19. Editura C. \up0 \expndtw0\charscalex100 101/31. Partea I.. Editura C.16/1997 \ul0\nosupersub\cf8\f9\fs22 privind statutul personalului vamal. \par\par d\ql \li1800\sb1\sl-237\slmult0 \up0 \expndtw-4\charscalex100 4. 2000 \par\pard\li1800\sb20\sl-253\slmult0\fi0\tx2230 \up0 \expndtw-3\c harscalex100 5. 1990. in Criminal Intelligence Analysis\ul0\nosupersub\cf8\f9\fs22 . 656/2002 . 2000. \par\pard\ql \li1800\sb1\ sl-237\slmult0 \up0 \expndtw-2\charscalex100 36. \ul0\nosupersub\cf9\f10\fs22 Criminologie teo retic\u259?\ul0\nosupersub\cf8\f9\fs22 .\ul0\nosupersub\cf21\f22\fs22 \ul0\nosupersub\cf8\f9\fs22 \ul0\nosupers ub\cf7\f8\fs22 Ordonan\u355?a Guvernului nr.08.2002 \ul0\nosupersub\cf8\f9\fs22 pentru prevenirea \u351?i sanc\u355?ionarea sp\u259 ?l\u259?rii banilor.656/07. 180. \par\pard\qj \li1440\ri362\sb2\sl-260\slmult0\fi360 \up0 \expndtw-1\charscalex 100 38.Beck. Monitorul Oficial nr.\ul0\nosupersub\cf21 \f22\fs22 \ul0\nosupersub\cf7\f8\fs22 Alexandru Boroi.\ul0\nosupersub\ cf21\f22\fs22 \ul0\nosupersub\cf7\f8\fs22 Amza Tudor\ul0\nosupersub\cf8\f9\fs 22 . precum si a unor masuri de \up0 \expndtw0\charscalex100 reorganizare a Agentiei Nationa le de Administrare Fiscala.39 din 31 \up0 \expnd tw-2\charscalex100 ianuarie 1998. \ul0\nosupersub\cf9\f1 0\fs22 Drept penal. Bucure \u351?ti. 2006. Bucure\u351?ti. TRATATE.\ul0\nosupersub\cf21\f22\fs22 \ ul0\nosupersub\cf8\f9\fs22 \ul0\nosupersub\cf7\f8\fs22 Legea 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. \par\pard\ql \li1800\sb1\sl-211\slmult 0 \up0 \expndtw-2\charscalex100 40..2005.\ul0\nosupersub\cf21\f22\fs22 \ul0\nosupersub\cf7\f8\fs22 Andrews Paul P\ul0\nosupersub\cf8\f9\fs22 . \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. 571/2003 privind \u p0 \expndtw-3\charscalex100 Codul Fiscal. Bucure \u351?ti.\ul0\nosupersub\cf21\f22\fs22 \ul0\nosup ersub\cf7\f8\fs22 Ordonan\u355?a Guvernului nr.440 din 24 iunie 2002. 200 0.\f9\fs22 .

\ul0\nosupersub\cf21\f22\fs 22 \ul0\nosupersub\cf7\f8\fs22 Birle Vasile\ul0\nosupersub\cf15\f16\fs22 .\par\pard\qj \li1440\ri364\sb0\sl-26 0\slmult0\fi360 \up0 \expndtw0\charscalex100 20. 2005. 2005.\ul0\nosupersub\cf21\f22\fs22 \ ul0\nosupersub\cf7\f8\fs22 Brocewell M. \ul0\nosupersub\cf9\f10\fs22 La fiscalite en France\ul0\nosuper sub\cf8\f9\fs22 .\ul0\nosupersub\cf21\f 22\fs22 \ul0\nosupersub\cf7\f8\fs22 Balaban Cosmin\ul0\nosupersub\cf8\f9\fs22 .\par\pard\li1440\sb0\sl-252\slmult0\fi0 \up0 \expndtw0\cha rscalex101 D\u8217?Organisation Paris.C. \par\pard\qj \li1440\ri364\sb20\sl-240\slmult0\fi3 60 \up0 \expndtw0\charscalex100 15. \par\pard\qj \l i1440\ri339\sb18\sl-240\slmult0\fi360 \up0 \expndtw-1\charscalex100 \ul0\nosuper sub\cf8\f9\fs22 14. 2000. 2002.\ul0\nosupersub\cf21\f22\fs22 \ul0\nosupersub\cf7\f8\fs22 Burlacu Ghe. BMT Publishing House. \par\pard\ql \li1800\sb1\sl-237\slm ult0 \up0 \expndtw-2\charscalex100 12. Între \up0 \expndtw-1\charscalex100 evaziune fiscal\u259? legal\u2 59? \u351?i fraud\u259? fiscal\u259?\ul0\nosupersub\cf8\f9\fs22 . \par\pard\ql \li1800\sb10\sl-253\slmult0 \up0 \expndtw-2\c harscalex100 16. Paris.. Edit ura \up0 \expndtw0\charscalex102 Rosetti. \ul0\nosupersub\cf9\f10\fs22 Sistemul Conturilor Nationale.\ul0\nosupersub\cf21\f22\fs22 \ul0\nosupersub\cf7\f8\fs22 Bresso n J. Bucure\u351?ti.\ul0\nosupersub\cf21\f22\fs22 \ul0\nosupersub\cf8\f9\fs22 \ul0 \nosupersub\cf7\f8\fs22 Bollanger Herve\ul0\nosupersub\cf8\f9\fs22 . Paris. 2001. Bucure\u351?ti. \ul0\nosupersub\cf9 \f10\fs22 Controlul \u351?i auditarea agen\u355?ilor economici. Hachette. \par\pard\qj \li1440\ri358 \sb18\sl-240\slmult0\fi360 \up0 \expndtw0\charscalex102 9. Ed. \par\pard\ql \li1800\sb1\sl-237\slmult0 \up0 \expndtw-3\charscalex100 18. Pite\u351?ti. \ul0\nosupersub\cf8\f9\fs22 Editura Economica. Capot\u259? Mihaela. \ul0\nosupersub .\ul0\nosupersub\cf21\f22\fs22 \ul0\nosupersub\cf7\f8\fs22 Bi\u351?a Cristian. London Panopticum Press.\ul 0\nosupersub\cf9\f10\fs22 Echitatea fiscal\u259?.. \ul0\n osupersub\cf9\f10\fs22 Tax avoidance and evasion: the individual and societiey\u l0\nosupersub\cf8\f9\fs22 . Ed. \ul0\nosupersub\cf9\f10\fs22 Facilit\u25 9?\u355?i Fiscale\ul0\nosupersub\cf8\f9\fs22 .. \ul0\nosupersub\cf9\f10\fs22 Evaziunea Fiscal\u259? . Costea Ionu\u355?. 2003. D\u259?nc\u259?u Bog dan\ul0\nosupersub\cf8\f9\fs22 .\ul0\nosupersub\cf7\f8\fs22 \ul0\nosup ersub\cf8\f9\fs22 Editura Paralela 45.Aspecte controversate de teorie \u351?i practic\u259? judiciar\u259?\ul0\nosupersub\cf8\f9\fs22 . \par\pard\li1440\sb22\sl-253\slmult0\fi 360\tx8681 \up0 \expndtw0\charscalex102 19. \p ar\pard\ql \li1800\sb7\sl-253\slmult0 \up0 \expndtw-2\charscalex100 11. 1998. \ul0\nosupersub\cf8\f9\fs22 E ditura Teora.\ul0\nosupersub\cf8\f9\fs22 \ul0\nosupersub\cf9\f10\fs22 Criminalitatea organizat\u259? \u351?i ordinea social\u259?\ul0\nosupersub\cf8\f9\fs22 . Bucure\u351?ti. \par\pard\ql \li1800\sb7\sl-253\slmult0 \up0 \expndtw-2\char scalex100 17..\ul0\nosu persub\cf21\f22\fs22 \ul0\nosupersub\cf7\f8\fs22 Beltrane Pierre\ul0\nosupers ub\cf8\f9\fs22 .\ul0\nosupersub\cf21\f22\fs22 \ul0\nosupe rsub\cf7\f8\fs22 Berche\u351?an Vasile. 1997.\ul0\nosupersub\cf21\f22\fs22 \ul0\nosupersu b\cf7\f8\fs22 Boulescu Mircea\ul0\nosupersub\cf8\f9\fs22 . 2006\ul0\nosupersub\cf9\f10\fs22 .\ul0\nosupersub\cf21\f22\fs22 \ul0\n osupersub\cf8\f9\fs22 \ul0\nosupersub\cf7\f8\fs22 Broyer\ul0\nosupersub\cf8\f9 \fs22 \ul0\nosupersub\cf7\f8\fs22 Philippe\ul0\nosupersub\cf8\f9\fs22 . 2002.F. \ul0\nosupersub\cf9\f10\fs22 Criminalitatea financiar\u259?\u l0\nosupersub\cf8\f9\fs22 . \ul0\nosupersub\cf9\f10\fs22 Metodolog ia investig\u259?rii infrac\u355?iunilor. P. \ul0\nosupersub\ cf8\f9\fs22 Editura Tribuna Economic\u259?. \par\pard\ql \li1800\sb10\sl-253 \slmult0 \up0 \expndtw-3\charscalex100 10. \ul0\n osupersub\cf9\f10\fs22 La nouvelle economie criminelle\ul0\nosupersub\cf8\f9 \fs22 în volumul\tab \up0 \expndtw0\charscalex101 \u8222?Criminalitatea financ iar\u259?\u8221?. \line \up0 \expndtw1\charscalex100 2004.\ul0\nosupersub\cf21\f22\fs22 \ul0\no supersub\cf7\f8\fs22 B\u259?jan Doru.U. B\ul0\nosupersub\cf8\f9\fs22 .\fs22 \ul0\nosupersub\cf7\f8\fs22 Anghelache Constantin si colectiv\ul0\nosup ersub\cf8\f9\fs22 . P\u259?troi D\ul0\nosupersub\cf8\f9\fs22 . \par\pard\qj \li1440\ri270\sb0\sl-240\slmult0\fi360 \up0 \expndtw -7\charscalex100 21. \line \up0 \expndtw-1\chars calex100 1980. 2002. Editura Tribuna Economicã. \ul0\nosupersub\cf9\f10\fs22 Utilizarea paradis urilor fiscale..\ul0\no supersub\cf21\f22\fs22 \ul0\nosupersub\cf7\f8\fs22 Broyer Philippe\ul0\nosupe rsub\cf8\f9\fs22 . \par\pard\ql \li1800\ sb10\sl-253\slmult0 \up0 \expndtw-3\charscalex100 13. \ul0\nosup ersub\cf9\f10\fs22 Criminalitatea Economic\u259? în Europa\ul0\nosupersub\cf8\f9\f s22 .

Ed. \ul0\nosupersub\cf8\f9\fs22 Editura Economic\u 259?.\ul0\nosupersub\cf21\f22\fs22 \ul0\nosupersub\cf7\f8\fs22 Caraiani Gheorghe\ul0\nosupersub\cf8\f9\fs22 . 2004. 1994. \par\pard\ql \li1800\sb10\sl-253\ slmult0 \up0 \expndtw-2\charscalex100 30. Bucure\u351?ti. 1998. Editura Lumina Lex.\ul0\nosupersub\cf9\f10\fs22 Economia subteran\u259? înt re \u8222?da" \u351?i \u8222?nu". \par\pard\ql \li1800\sb7\sl-253\slmult0 \up0 \expndt w-2\charscalex100 34. \par\pard\ql \li1800\sb7\sl-253\slmult0 \up0 \expndtw-2\charscalex 100 33. 2000. \ul0\nosupersub\cf8\f9 \fs22 Editura Humanitas.\ul0\nosupersub\cf8\ f9\fs22 \u8222?\ul0\nosupersub\cf9\f10\fs22 Economia mafiot\u259? în Italia\ul0\n osupersub\cf8\f9\fs22 \u8221?. \par\pard\qj \li1440\ri359\sb21\sl-240\slmult0\fi360 \u .. \ul0\nosupersub\cf9\f10\fs22 Evaziunea fiscalã \u351?i Sp\u259? larea Banilor. Bucure\u351?ti. \par\pard\ql \li1800\sb1\sl-237\s lmult0 \up0 \expndtw-3\charscalex100 24.\ul0\nosupersub\cf8\f9\fs22 \ul0 \nosupersub\cf9\f10\fs22 Bugetul statului \u351?i agen\u355?ii economici\ul0\nos upersub\cf8\f9\fs22 " Editura Didactic\u259? \u351?i Pedagogic\u259? \up0 \expnd tw0\charscalex102 Bucure\u351?ti. Editura Economic \u259?.\ul0\nosupersub\cf21\f22\fs22 \ul0\nosupersub\ cf7\f8\fs22 Clanet Max. Lum ina Lex. 1997.\ul0\nosupersub\cf21\f22\ fs22 \ul0\nosupersub\cf7\f8\fs22 Capron M.. D.. \ul0\nosupersub\cf9\f10\fs22 Economia subtera n\u259? \u351?i sp\u259?larea banilor\ul0\nosupersub\cf8\f9\fs22 . Bucure\u351?ti. Litec. Bucure\u351?ti. \ul0\nosupersub\cf8\f9\fs22 Editura Lumina Lex. Pite\u351?ti. \par\pard\ql \li1800\s b5\sl-253\slmult0 \up0 \expndtw-2\charscalex100 22. \par\pard\ql \li1800\sb7\sl-253\slmult0 \up0 \expn dtw-2\charscalex100 28. 2005. Bucure\u351?ti. \par\pard\ql \li1800\sb10\sl-253\slmult0 \up0 \expndt w-2\charscalex100 32. \ ul0\nosupersub\cf9\f10\fs22 Zonele libere \u351?i paradisurile fiscale\ul0\nosup ersub\cf8\f9\fs22 .\ul0\nosupersub\cf21 \f22\fs22 \ul0\nosupersub\cf8\f9\fs22 \ul0\nosupersub\cf7\f8\fs22 Cucu A.\ul0\nosupersub\cf8\f9\fs22 Editura Hamangiu. \ul0\nosupersub\cf9\f10\fs22 Ro mânia Subteran\u259?\ul0\nosupersub\cf8\f9\fs22 . Paris..\ul0\nosupersub\cf21\f22\fs22 \ul0\nosupersub\cf7\f8\fs22 Craiu N\ul0\ nosupersub\cf8\f9\fs22 . \par\pard\ql \li1800\sb11\sl-253\slmult0 \up0 \expndtw-2\charscalex100 27.\ul0\nosupersub\cf8\f9\fs22 \ul0\nosupersub\cf9\f10\fs22 Practicã J udiciar\u259?. 2003. \par\pard\ql \li1800\sb1\sl-237\slmult0 \up0 \expndtw-2\charscalex100 35. \par\pard\ql \li1800\sb1\sl-237\slmult0 \up0 \expndtw-3\charscalex100 29.\ul0\nosupersub\cf8\f9\fs22 \ul0\ nosupersub\cf9\f10\fs22 Contabilitatea în perspectiv\u259?. 2004. \par\pard\qj \li1440\ri360\sb4\sl-260\slmul t0\fi360 \up0 \expndtw0\charscalex102 25.\cf9\f10\fs22 Criminalitatea economico-financiar\u259? între na\u3 55?ional \u351?i transfrontalier. 1936. tez\u259? de doctorat.\ul0\nosupersub\cf21\f22\fs22 \ul0\nosupersub\cf7\f8\fs2 2 Clocotici Dorin\ul0\nosupersub\cf8\f9\fs22 \ul0\nosupersub\cf9\f10\fs22 Eva ziunea fiscal\u259?.\ul0\nosupersub\cf21\f22\fs22 \ul0\nosupersub\cf7\f 8\fs22 Corduneanu Carmen\ul0\nosupersub\cf8\f9\fs22 .\ul0\nosupersub\cf21\f22\fs22 \ul0\nosu persub\cf8\f9\fs22 \ul0\nosupersub\cf7\f8\fs22 Cesoni M.\ul0\nosupersub\cf8\f9\fs22 \ul0\no supersub\cf9\f10\fs22 Evaziune fiscal\u259?\ul0\nosupersub\cf8\f9\fs22 . Bucure\u351 ?ti. \up0 \expndtw-8\charscalex100 \ul0\nosupe rsub\cf8\f9\fs22 Editura Paralela 45. \ul0\nosupersub\cf8\f9\ fs22 Editura CODECS. Gheorghiu Gh. Bucure\u351?i.\ul0\nosupersub\cf21\f22\fs22 \ul0\nos upersub\cf7\f8\fs22 Ciopraga A.\ul0\nosupersub\cf21\f22\fs22 \ul0\nosupersub\cf7\f8\fs22 Co\u351?ea Mirce\ul0\nosupersub\cf8\f9\fs22 a.\ul0\nosupersub\cf21\f22\fs22 \ul0\nosupersub\cf7\f8\fs22 Cristu Nicoleta. 2006. Pop a S\ul0\nosupersub\cf8\f9\fs22 .\ul0\nosupersub\cf21\f22\fs22 \ul0\nos upersub\cf7\f8\fs22 Cordescu Virgil\ul0\nosupersub\cf8\f9\fs22 . 1997.. Editura Exper t. Paris. \ul0\nosupersub\cf8\f9\fs22 Presse s Universitaire de France. 1998. \par\pard\ql \li1800\sb1\sl-235\slmult0 \up0 \expndtw-2\charscalex100 26.. \ul0\nosupersub\cf9\f10\ fs22 Sistemul fiscal în \u351?tiin\u355?a finan\u355?elor. Ungureanu A. \ul0\nosupersub\cf9\f10\fs22 Droit penal special\ul 0\nosupersub\cf8\f9\fs22 . Dupuis Marie Cristine\ul0\nosupersub\cf8\f9\fs22 . \par\pard\ql \li1800\sb1\sl-237\slmult0 \up0 \expndtw-2\charscalex100 31. \ul0\nosupersub\cf9\f10\fs22 Evaziunea fiscal\u259? în România\ul0\nosuper sub\cf8\f9\fs22 .\ul0\nosupersub\cf21\f22\fs22 \ul0\nosupersub\cf7\f8\fs22 Conte Philippe\ ul0\nosupersub\cf8\f9\fs22 .\ul0\nosupersub\cf21\f22\fs22 \ul0\nosupersub \cf7\f8\fs22 Clocotici.L. 2004. la\u351?i. 1995. \ul 0\nosupersub\cf9\f10\fs22 Finance criminelle. \par\pard\ql \li18 00\sb7\sl-253\slmult0 \up0 \expndtw-2\charscalex100 23. 2004.

45824.1.(10319. Editura Lumina Lex.45824.45824.(10319.45824. Bucure\u351?ti.45824.45824.0)}} {\sp{\sn pSegmentInfo}{\sv 2.\ul0\nosupersub\cf21\f22\fs22 \ul0\nosupersub\cf8\f9\fs22 \ul0\nosupersub\cf7\f8\fs22 Dasc\u259?lu I.45824.45824.1.(0. partea general\u259?\ul0\nosuper sub\cf8\f9\fs22 .1.0)}} {\sp{\sn pSegmentInfo}{\sv 2.10. \par\pard\ql \li180 0\sb10\sl-253\slmult0 \up0 \expndtw-3\charscalex100 39. 2004. Bogdan Ciobanu \u351?i colectiv \ul0\nosupersub\cf8\f9\fs22 \u8220?\ul0\nosupersub\cf9\f10\fs22 Combaterea corup \u355?iei\ul0\nosupersub\cf8\f9\fs22 \u8221?.24577.16384. Paris.16384. Craiova 2008. \ul0\nosupersub\cf9\f10\fs22 La repression de la fra ude au prejudice du budget communautaire\ul0\nosupersub\cf8\f9\fs22 .45824. Editura Sitech.252).45824.32768} } {\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\shptop1946\shpright11730\shpbottom2198\shpfhdr0\sh pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz37\shplid2 {\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 8.24577.1. Ed. Argument. \par\pard\ql \li1800\sb10\sl-253\slmult0 \up0 \expnd tw-2\charscalex100 37.0)}} {\sp{\sn pSegmentInfo}{\sv 2.\ul0\nosupersub\cf21\f22\fs22 \ul0\nosupe rsub\cf7\f8\fs22 Dobrinoiu Vasile. La documen tation \up0 \expndtw-3\charscalex100 Francaise.(10319.253).254). {\shp {\*\shpinst\shpleft1411\shptop1439\shpright11730\shpbottom1692\shpfhdr0\sh pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz4\shplid0 {\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 8.0).(10319.\ul0\nosupersub\cf21\f22\ fs22 \ul0\nosupersub\cf7\f8\fs22 Dic\u355?ionarul Enciclopedic Ilustrat\ul0\n osupersub\cf8\f9\fs22 .4.1.\ul0\nosupersub\cf8\f9\fs22 \ul0\nosupersub\cf9\ f10\fs22 Centrele financiare offshore.4.254).(0.252).253).0).16384.0).10. \par \pard\qj \li1440\ri357\sb18\sl-240\slmult0\fi360 \up0 \expndtw-2\charscalex100 3 8.32768} } {\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\shptop1692\shpright11730\shpbottom1946\shpfhdr0\sh pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz18\shplid1 {\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. Editura Cartier.(10319.p0 \expndtw-3\charscalex100 36.\ul0\nosupersub\cf21\f22\fs22 \ul0\nosupersub\cf7\f8\fs22 Delphine Garcin\u l0\nosupersub\cf8\f9\fs22 .(0. paradisurile fiscale \u351?i secre tul bancar\ul0\nosupersub\cf8\f9\fs22 .(0. Branz\u259? William\ul0\nosupersub\cf8\f9\f s22 . 2003.32768} } {\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 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 \sl-253\slmult0 \par\pard\ql\li1800\sb179\sl-253\slmult0 \up0 \expndtw-2\charsca lex100 \ul0\nosupersub\cf8\f9\fs22 40. \par\pard\qj \li1440 .1.4.45824.1.45824.1. \up0 \expndtw-3\charsca lex100 Bucure\u351?ti 2001.24577.(10319.\ul0\nosupersub\cf21\f22\fs22 \ul0\nosupersub\cf 7\f8\fs22 Dasc\u259?lu Ioan.1.(0. \ul0\nosupersub\cf9\f10\fs22 Drept penal. 1999.(0.10.

\ul0\nosupersub\cf21\f22\f s22 \ul0\nosupersub\cf7\f8\fs22 Doelder De.. \par\pard\ql \li1800\sb7\sl-25 3\slmult0 \up0 \expndtw-2\charscalex100 47. Bucure\u351?ti.\ul0\nosupersub\cf21\f22\fs22 \ul0\nosup ersub\cf7\f8\fs22 Hines James R. 1992. \par\pard\ql \li1800\sb1\sl-237 \slmult0 \up0 \expndtw-2\charscalex100 48. \ul0\nosupersub\cf9\f10\fs22 The Lexus an d the Olive Tree\ul0\nosupersub\cf8\f9\fs22 ..\ul0\nosupersub\cf21\f22\fs22 \ul0\nosupersub\cf8\f9\fs22 \ul0\nosuper sub\cf7\f8\fs22 James Alm. Editura D idactic\u259? \u351?i Pedagogic\u259?. \ul0\nosupersub\cf9\f10\fs22 Finances publiques\ul0\nosupersub\cf8\f9\fs22 . 2007. \ul0\nosupersub\cf9\ f10\fs22 Evaziunea fiscal\u259?. 1997. N\ul0\nosupersub\cf8\f9\fs22 .\ul0\nosup ersub\cf8\f9\fs22 \ul0\nosupersub\cf9\f10\fs22 Statistic\u259?. 198 0. \par\pard\ql \li1800\sb7\sl-253\slmult 0 \up0 \expndtw-3\charscalex100 44. \ul0\nosupersub\cf9\f10\fs22 Fiscalitate \u351?i contabilit ate în cadrul firmei\ul0\nosupersub\cf8\f9\fs22 . Un iv. 200 8\ul0\nosupersub\cf9\f10\fs22 . \ul0\nosupersub\cf9\f10\fs22 La criminalite du comportement collectif\u l0\nosupersub\cf8\f9\fs22 . New York. Branz\u259? William\ul0\nosupersub\cf8\f9\fs22 .\ul0\nosu persub\cf21\f22\fs22 \ul0\nosupersub\cf7\f8\fs22 Ion Iv\u259?nescu. Bucure\u351?ti. Dalloz. Bucure\u351?ti. Bucure\u351?ti. Ia\u351?i.\ul0\nosupersub\cf8\f 9\fs22 .\ul0\nosupersub\cf2 7\f28\fs22 \ul0\nosupersub\cf7\f8\fs22 Hotca Mihai Adrian\ul0\nosupersub\cf8\f9 \fs22 . Paris. Humanita s.\ul0\nosupersub\cf21\f22\fs22 \ul0\nosupersub\cf7\f8\fs22 G orcea Corneliu\ul0\nosupersub\cf8\f9\fs22 . \p ar\pard\ql \li1800\sb1\sl-237\slmult0 \up0 \expndtw-2\charscalex100 54. ed. of Michigan & NBER. \par \pard\ql \li1800\sb10\sl-253\slmult0 \up0 \expndtw-3\charscalex100 46..\ul0\nosupersub\cf21\f22\fs22 \ul0\nosupersub\cf7\f 8\fs22 Istrate C..\ul0\nosupersub\cf21\f22\fs22 \ul0\nosupersu b\cf8\f9\fs22 \ul0\nosupersub\cf7\f8\fs22 Duverger M\ul0\nosupersub\cf8\f9\fs2 2 . \par\pard\ql \li1800\sb1\sl-237\slmult0 \up0 \expndtw-2\char scalex100 45. \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf8\f9\fs22 Editura Wolterskluver . \ul0\nosupersub\cf9\f10\fs22 Evaziunea fiscal\ u259?. 1999. 1990. Doctrin\u259?. 1996. \par\pard\ql \li1800\sb7\sl-253\slmult0 \up0 \expndtw-2 \charscalex100 50. Randon House.\ul0\nosupersub\cf8\f9\fs22 \ul0\n osupersub\cf9\f10\fs22 Drept financiar\ul0\nosupersub\cf8\f9\fs22 .\ul0\nosupersub\cf21\f22\fs22 \ul0\no supersub\cf7\f8\fs22 Gliga I. Partea special\u259?. \par\pard\ql \li1800\sb10\sl-253\slmult0 \up0 \expndtw-2\charscalex100 52.\ul0\nosupersub\cf26\f27\fs22 \ul0\nosupersub\cf7 \f8\fs22 Dobrinoiu Vasile. Ed.\ul0\nosup ersub\cf21\f22\fs22 \ul0\nosupersub\cf8\f9\fs22 \ul0\nosupersub\cf7\f8\fs22 G assin R\ul0\nosupersub\cf8\f9\fs22 . 2008\ul0\nosupersub\cf9\f10\fs22 . Paris. Norel Neagu. Polirom. \ul0\nosupersub\cf9\f10\fs22 Criminologie\ ul0\nosupersub\cf8\f9\fs22 . 2000. \ul0\nosupersub\cf9\f10\fs22 Codul s anc\u355?iunilor \u351?i pedepselor fiscale\ul0\nosupersub\cf8\f9\fs22 . \ul0\nosupersub\cf9\f10\fs22 Drept pen al. oct. Kluwer. Jorge Martin Vasquez\ul0\nosupersub\cf8\f9\fs22 . \par\pard\ql \li1800\sb11\sl-253\slmult0 \up0 \e xpndtw-2\charscalex100 \ul0\nosupersub\cf8\f9\fs22 43. \ul0\nosupersub\cf9\f10\fs22 Probleme de drept din jurisprudenta penala.\ul0\nosupersub\cf21\f22\fs22 \ul0\n osupersub\cf7\f8\fs22 Gliga C. \par\pard\ql \li1800\sb7\sl-253\slmult0 \up0 \expndtw-2\charscalex100 53.\ul0\nosupersub\cf21\f22\ fs22 \ul0\nosupersub\cf7\f8\fs22 Gliga I.. 1998. \ul0\nosupersub\cf8\f9\fs22 Editura Tribuna Eco nomic\u259?.\ul0\nosupersub\cf8\f9\fs22 \ul0\nosupersub\ cf9\f10\fs22 Prosper\u259? paradisurile fiscale?\ul0\nosupersub\cf8\f9\fs22 . PVE. Tiedemann K.. \par\pard\ql \li1800\sb1\sl-237\sl mult0 \up0 \expndtw-2\charscalex100 51.\ul0\nosupersub\cf21\f22\fs22 \ul0\nosupersub\cf7\ f8\fs22 Hoan\u355?\u259?. 1997. \par\pard\ql \li180 0\sb10\sl-253\slmult0 \up0 \expndtw-3\charscalex100 49. Editura Tribuna Economic\u259? Bucure\u351?ti. 1978. 2004.\ul0\nosupersub\cf8\ f9\fs22 Editura AII Back.\ul0\nosupersub\ cf8\f9\fs22 Editura Didactic\u259? \u351?i Pedagogic\u259?. Jurispruden\u355?\u259?. \u .\ul0\nosupersub\cf8\f9\fs22 \ul0\nosupersub\cf9 \f10\fs22 Dreptul finan\u355?elor publice\ul0\nosupersub\cf8\f9\fs22 . Bucure\u351?ti. \par\pard\ql \li1800\sb1\sl-235\slmult0 \up 0 \expndtw-2\charscalex100 42. \par\pard\qj \li1440\ri364\sb4\sl-260\slmult0\fi360 \up0 \expndtw-1\charscale x100 55.\ul0\nosupersub\cf26\f27\fs22 \ul0\nosupersub\cf7\f8\fs22 Dobri noiu Vasile... \ul0\nosupersub\cf8\f9\fs22 Editura Wolterskluver.\ri355\sb2\sl-260\slmult0\fi360 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf 9\f10\fs22 41.\ul0\nosupersub\cf21\f22\fs22 \ul0\nosupersub\cf7\f8\fs22 Friedm an Thomas\ul0\nosupersub\cf8\f9\fs22 . Reglementare.

modele \u351?i evaziunea fiscal\u259 ? în statele în dezvoltare \u351?i în \up0 \expndtw-2\charscalex100 tranzi\u355?ie\ul0 \nosupersub\cf8\f9\fs22 .\ul0\super\cf11\f12\fs20 . \ul0\nosupersub\cf9\f10\fs22 Economic Vi tality and Viability. Sibiu. \ul0\nosupersub\cf9\f10\fs22 Criminalitatea org anizat\u259? \u351?i sp\u259?larea banilor\ul0\nosupersub\cf8\f9\fs22 .\ul0\nosupersub\cf21\f22\fs22 \ul0\nosupersub\cf7\f8\fs22 Mo\u3 51?teanu Narcisa Roxana. B ucure\u351?ti. \ul0\nosupersub\cf8\f9\fs22 Editura Universitar\u259?. 2003. 2004.\ul0\nosupersub\cf21\f22\fs22 \ul0\nosupersub\c f7\f8\fs22 Manolescu\ul0\nosupersub\cf8\f9\fs22 . Bucure\u351?ti . \par\pard\qj \li1440\ri345\sb0\sl-260\slmult0\fi 360 \up0 \expndtw0\charscalex100 56. \up0 \expndtw -2\charscalex100 Bucure\u351?ti. Law Enforcement Intelli gence Unit (LEIU). \ul0\nosupersub\cf9\f10\fs22 Tactical and Strategic Intelligence. \ul0\nosupersub\cf7\f8\fs22 Gh . Issues of Interest to Law Enforcement.\ul0\nosupersub\cf21\f22\fs22 \ul0\nosupersub\cf7\f8\fs22 Mo\u351?te . A dual Challenge for European Security\ul0\nosupersub\cf8\ f9\fs22 . Editura Universitar\u259?. Editura ALL Back. Bucure\u351?ti. 1997.. \par\pard\ql \li1800\sb11\ sl-253\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf8\f9\fs22 64.\ul0 \nosupersub\cf21\f22\fs22 \ul0\nosupersub\cf7\f8\fs22 Mo\u351?teanu Narcisa Roxana\ul0\nosupersub\cf15\f16\fs22 .\ul0 \nosupersub\cf21\f22\fs22 \ul0\nosupersub\cf8\f9\fs22 \ul0\nosupersub\cf7\f8\f s22 M\u259?n\u259?il\u259? A\ul0\nosupersub\cf8\f9\fs22 . \ul0\nosupersub\c f9\f10\fs22 Companiile off-shore sau evaziunea fiscal\u259? legal\u259?.\ul0\nosupersub\cf21\f22\fs22 \ul0\nosupersub\cf7\f8\fs22 Mocu\u355?a Gheor ghe\ul0\nosupersub\cf8\f9\fs22 . \ul0\nosupersub\cf9\f10\fs22 Dubla impune re juridic\u259? interna\u355?ional\u259?\ul0\nosupersub\cf8\f9\fs22 .\ul0\nosu persub\cf21\f22\fs22 \ul0\nosupersub\cf8\f9\fs22 \ul0\nosupersub\cf7\f8\fs22 Lang Peter\ul0\nosupersub\cf8\f9\fs22 . \par\pard\ql \li1800\sb1\sl-211\slmult0 \up0 \expndtw-3 \charscalex100 57. Frankfurt am Main. \par\pard\ql \li1800\sb1\sl-237\slmult0 \up0 \expndtw-2\cha rscalex100 66.\ul0\nosupersub\cf21\f22\fs22 \ul0\nosupersub\cf7\f8\fs22 Mo\u3 51?teanu Narcisa Roxana\ul0\nosupersub\cf8\f9\fs22 . \par\pard\ql \li1800\sb7\sl-253\slmult0 \up0 \expndtw-2\cha rscalex100 65. \par\pard\ql \li1800\sb1\sl-235\slmult0 \ up0 \expndtw-3\charscalex100 61.. \ul0\nosupersub\cf9\f10 \fs22 Finante Publice\ul0\nosupersub\cf8\f9\fs22 . 2001. \par\pard\ql \li1800\sb1\sl-235\slmult0 \up0 \expndtw-2\charscalex100 63. PRESENT. Editura e conomic\u259?.I. and FUTUR E\ul0\nosupersub\cf8\f9\fs22 .impozite \u3 51?i taxe\ul0\nosupersub\cf8\f9\fs22 . \ul0\nosupersub\cf9\f10\fs22 Politici fiscale \u351?i monetare. Bucure\u351?ti. vol. \par\pard\qj \li1440\ri353\sb4\sl-260\slmult0\fi360 \up0 \expndtw0\chars calex100 67.\ul0\nosupersub\cf21\f22\fs22 \ul0\nosupersub\cf8\f9\fs22 \ul0\nosupersub\ cf7\f8\fs22 Moldovan Iosif\ul0\nosupersub\cf8\f9\fs22 . \ul0\nosupersub\cf9\f10\fs22 Politici fiscale \ u351?i bugetare pentru reformarea economiei \u351?i relansarea \up0 \expndtw0\ch arscalex100 cre\u351?terii economice\ul0\nosupersub\cf8\f9\fs22 . 2003. Editura Universitatii \u8222? LUCIAN BLAGA\u8221?. \par\pard \qj \li1440\ri342\sb4\sl-260\slmult0\fi360 \up0 \expndtw-1\charscalex100 60. \ul0\nosupersub\cf9\f10\fs2 2 Finan\u355?e Publice. Criminal \up0 \expndtw0\charscalex100 Intelligen ce: A Vital Police Function\ul0\nosupersub\cf8\f9\fs22 . 2007. Editura \u8222?Noul Orfeu\u8221?. Heritage Foundation Backgrounder. 2004. \par\pard\ql \li1800\sb1\sl-235\slmult0 \up0 \expndtw-2\charscal ex100 68.G.\ul0\nosupersub \cf21\f22\fs22 \ul0\nosupersub\cf7\f8\fs22 Laffer Arthur\ul0\nosupersub\cf8\f 9\fs22 . \line \up0 \expndtw-3\charscale x100 2004. \ul0\nosupersub\cf9\f10\fs22 Teribilisme legislative în mat erie fiscal\u259?. Editura Econom ic\u259?.\ul0\nosupersub\cf21\f22\fs22 \ul0\nosupers ub\cf8\f9\fs22 \ul0\nosupersub\cf7\f8\fs22 Karen Aumond\ul0\nosupersub\cf8\f9\ fs22 . \par\pard\qj \l i1440\ri349\sb18\sl-240\slmult0\fi360 \up0 \expndtw-2\charscalex100 59. \line \up0 \expndtw-3\charscalex100 1996.l0\nosupersub\cf9\f10\fs22 Institu\u355?ii.\ul0\nosupersub\cf21\f22\fs22 \ul0\nosupersub\cf7\f8\fs22 L \u259?cri\u355?a N. \ul0\nosupersub\cf8\f9\fs22 Editura ALL Back. \ul0\nosupersub\cf9\f10\fs22 Fiscalitate . \ul 0\nosupersub\cf8\f9\fs22 Edi\u355?ia a II-a. \ul0\nosupersub\cf9\f10\fs22 The Laffer Curve: PAST.\ul0\nosupersub\cf21\f22\fs22 \ul0\nosupersub\cf7\f8\fs22 Mo\u351 ?teanu Tatiana \u351?i colectiv. \ par\pard\qj \li1440\ri366\sb5\sl-260\slmult0\fi360 \up0 \expndtw-2\charscalex100 62. 2009. 1998. \par\pard \ql \li1800\sb15\sl-253\slmult0 \up0 \expndtw-2\charscalex100 58. \ul0\nosupersu b\cf8\f9\fs22 Editura Universit\u259?\u355?ii Ecologice.

\ul0\nosupersub\cf21\f22\fs22 \ul0\nosupe rsub\cf8\f9\fs22 \ul0\nosupersub\cf7\f8\fs22 Munteanu V. \ul0\nosupersub\cf9\f10\fs22 Criminologie\ul0\nosupersub\cf8\f9\fs22 . \par\pard\sect\sectd\fs24\paperw12240\paperh15 840\pard\sb0\sl-240{\bkmkstart Pg52}{\bkmkend Pg52}\par\pard\ql \li1800\sb0\sl-2 53\slmult0 \par\pard\ql\li1800\sb0\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\charscalex100 \ul0\nosupersub\cf8\f9\fs22 78. 2007. P\u259?un C. \par\pard\ql \li1 800\sb7\sl-253\slmult0 \up0 \expndtw-3\charscalex100 79. Editura \up0 \expndtw-4\charscalex100 Coresi.\ul0\nosup ersub\cf21\f22\fs22 \ul0\nosupersub\cf7\f8\fs22 Nistoreanu Ghe.. \par\pard\qj \li1440\ri361\sb5\sl-26 0\slmult0\fi360 \up0 \expndtw-3\charscalex100 69. \par\pard\ql \li1800\sb1\sl-237\slmult0 \up0 \expndtw-2\charscalex100 74. \par\pard\qj \li1440\ri350\sb0\sl-260\slmult0\fi360 \up0 \expndtw-4\cha rscalex100 77. 2000.anu Tatiana \u351?i colectiv.\ul0\nosupersub\cf21\f22\fs22 \ul0 .Practic\u259? Judiciar \u259?. \par\pard\qj \li1440\ri359\sb 0\sl-260\slmult0\fi360 \up0 \expndtw-3\charscalex100 71. \ul0\nosupersub\cf8\f9\fs22 \ul0\nosupersub\cf9\f 10\fs22 Buget \u351?i Trezorerie Public\u259?\ul0\nosupersub\cf8\f9\fs22 . curs universitar\ul0\nosupersub\cf9\f10\fs22 .\ul0\nosupersub\cf21\f22\fs22 \ul0\nosupersub\ cf8\f9\fs22 \ul0\nosupersub\cf7\f8\fs22 Neagu C. Ed. \par\pard\ql \li1800 \sb15\sl-253\slmult0 \up0 \expndtw-3\charscalex100 73. Managementul investig\u 259?riii fraudei care afecteaz\u259? interesele financiare \up0 \expndtw-4\chars calex100 ale Uniunii Europene\ul0\nosupersub\cf8\f9\fs22 . Bucure\u351?ti. 1999. \ul0\nosupersub\cf9\f10\fs22 Reforma Sistemului Fiscal în România\ul0\n osupersub\cf8\f9\fs22 .\ul0\nosupersub\cf 8\f9\fs22 \ul0\nosupersub\cf9\f10\fs22 Managementul fiscal interna\u355?ional\u l0\nosupersub\cf8\f9\fs22 . Bucure\u351?ti..\ul0\nosupersub\cf8\f9\fs22 Editura \up0 \ex pndtw0\charscalex102 Tribuna Economic\u259?. \line \up0 \expndtw-3\charscalex100 2004. Craio va 2008. Editura U niversul Juridic. Laszlo K. \par\pard\qj \li1440 \ri353\sb4\sl-260\slmult0\fi360 \up0 \expndtw-3\charscalex100 76. Editu ra Universitar\u259?. Legislatie Aplicabil\u259?.\ul0\n osupersub\cf8\f9\fs22 \ul0\nosupersub\cf9\f10\fs22 Finances publiques\ul0\nosup ersub\cf8\f9\fs22 . Editura Didactic\u259? \u351?i Pedagogic\u259?. 2003.\ul0\nosupersub \cf21\f22\fs22 \ul0\nosupersub\cf7\f8\fs22 Nicolae Ghinea\ul0\nosupersub\cf8\ f9\fs22 . \par\pard\ql \li1800\sb1\sl-211\slm ult0 \up0 \expndtw-2\charscalex100 72. \ul0\nosupersub\cf9\f10\fs22 Evaziune Fiscal\u259? . Paris. Editura Z 2000.\ul0\nosupersub\cf21\f22\fs22 \ul0\nosupersub\cf7\f8\fs22 Mo\u351?teanu Tatiana.\ul0\nosu persub\cf9\f10\fs22 Societ\u259?\u355?ile comerciale \u351?i criminalitatea eco nomico\up0 \expndtw-4\charscalex100 financiar\u259?\ul0\nosupersub\cf8\f9\fs22 . \ul0\nosupersub\cf8\f9 \fs22 \ul0\nosupersub\cf9\f10\fs22 Practica Judiciarã a Cur\u355?ii Supreme de J usti\u355?ie în Domeniul Fiscal \u351?i Vamal\ul0\nosupersub\cf8\f9\fs22 . . 1993. Sirey.\ul0\nosupersub\cf8\f9 \fs22 \ul0\nosupersub\cf9\f10\fs22 Control \u351?i audit financiar\ul0\nosupers ub\cf8\f9\fs22 . Bucure\u351?ti. \up0 \expndtw-4 \charscalex100 Bucure\u351?ti. \par\pard\li1800\sb12\sl-253\slmult0\fi0\tx5504\tx 6324\tx7266 \up0 \expndtw-2\charscalex100 80. 2008.\ul0\nosupersub\cf21\f22 \fs22 \ul0\nosupersub\cf7\f8\fs22 Nirmal Thomas Jérôm. \par\pard\qj \li1440\ri355\sb0\sl-260\slmul t0\fi360 \up0 \expndtw0\charscalex102 70. \ul0 \nosupersub\cf9\f10\fs22 Introducere în\ul0\nosupersub\cf8\f9\fs22 \ul0\nosupersu b\cf9\f10\fs22 criminologie aplicat\u259?\ul0\nosupersub\cf8\f9\fs22 .\ul0\nosupersub\cf21\f22\fs22 \ul0\nos upersub\cf7\f8\fs22 Mrejeru Theodor \u351?i colectiv\ul0\nosupersub\cf8\f9\fs2 2 . Sorin Dinu\ul0\nosupersub\c f8\f9\fs22 . Mihail Marcoci.\ul0\nosupersub\cf21\f22 \fs22 \ul0\nosupersub\cf8\f9\fs22 \ul0\nosupersub\cf7\f8\fs22 Mrejeru\ul0\nos upersub\cf8\f9\fs22 \ul0\nosupersub\cf7\f8\fs22 Theodor. Bucure\u351?ti.\ul0\nosupersub\cf21\f22\fs22 \ul0\nosupersub\cf7\f8\fs22 Nicol ae Ghinea. 1995. \par\pard\qj \ li1440\ri331\sb21\sl-240\slmult0\fi360 \up0 \expndtw-2\charscalex100 75.. Editura Lucman Serv. 1998.\ul0\nosupersub\cf21\f22\f s22 \ul0\nosupersub\cf8\f9\fs22 \ul0\nosupersub\cf7\f8\fs22 Muzellec R. Bogdan Despescu\ul0\nosupersub\cf8\f9\fs22 . Editura Didacticã \u351?i Pedagogic\u259?.\ul0\nosupersub\cf8\f9\fs22 \ul0\nosupersub\cf9\f10\fs22 Le Contrôle Fiscal des Opérations Internationales.\ul0\ nosupersub\cf8\f9\fs22 2004. 2000. Editura Sitech. Luxlibris Bra\u351?ov.\ul0\nos upersub\cf21\f22\fs22 \ul0\nosupersub\cf8\f9\fs22 \ul0\nosupersub\cf7\f8\fs22 Negrier Lygia-Dormont\ul0\nosupersub\cf8\f9\fs22 \u351?i colaboratorii.

. Ed. Bucure\u3 51?ti. perspect ive\ul0\nosupersub\cf8\f9\fs22 . Dalloz. Academiei. Dalloz. Paris.\nosupersub\cf7\f8\fs22 Patroi D. \line \up0 \expndtw0\charscalex100 1995. \line \up0 \expndtw-4\charscalex100 1997 . Bucure\u351?ti. London.... 1989. mize.. \ul0\nosup ersub\cf9\f10\fs22 Drept fiscal\ul0\nosupersub\cf8\f9\fs22 . \ul0\nosupersub\cf9\f10\fs22 Criminal itatea \u351?i organiza\u355?iile interna\u355?ionale\ul0\nosupersub\cf8\f9\fs22 .Neveanu\ul0\nosupersub\cf8\f9 \fs22 . \ul0\nosupersub\cf9\f10\fs22 Evaziunea fiscal\u259?\tab \up0 \expndtw-2\charscalex100 între\tab \up0 \expndtw-2\charsca lex100 latura\tab \up0 \expndtw-2\charscalex100 permisiv\u259?. Editura Oscar \up0 \expndtw-4\charscalex100 Prin t. 2004. \ul0\nosupersub\cf9\f10\fs22 Criminal itatea economic\u259? \u351?i financiar\u259? în Europa\ul0\nosupersub\cf8\f9\fs2 2 . \par\pard\ql \li1800\sb7\sl-2 53\slmult0 \up0 \expndtw-2\charscalex100 85.D\ul0\nosupersub\cf8\f9\fs22 . Coman Florin\ul0\nosupersub\cf8\f9\fs22 .\ul0\nosupersub\cf21\f22\fs22 \ul0\nosupersub\cf8 \f9\fs22 \ul0\nosupersub\cf7\f8\fs22 Popescu P.\ul0\nosupersu b\cf21\f22\fs22 \ul0\nosupersub\cf7\f8\fs22 Stolojan Th. 1978. Ortansa Brezeanu.\ul0\nosupersub\cf21\f22\fs22 \ul0\nosupersub\cf7\f8\fs2 2 St\u259?noiu Rodica Mihaela. Tutungiu\ul0\no supersub\cf8\f9\fs22 . 1989.\ul0\nosupersub\cf21\f22\f s22 \ul0\nosupersub\cf7\f8\fs22 Pinatel J. \par\pard\ql \li1800\sb10\sl-253\slmult0 \up0 \expndtw3\charscalex100 89. 1994. Albatros. \ul0\nosupersub\cf8\f9 . \ul0\nosupersub\cf9\f10\fs22 Dic\u355?ionar de psihologie\ul0\nosupersub \cf8\f9\fs22 . \ul0\nosupersub\cf9\f10\fs22 Intr oducerea în criminologie\ul0\nosupersub\cf8\f9\fs22 . Editura Oscar Print.\ul0\nosupersub\cf21\f22\fs22 \ul0\nos upersub\cf7\f8\fs22 \u350?aguna D. \ul0\nosupersub\cf8\f9\fs22 Editura Economic\u259?. aspectul\ul0\nos upersub\cf8\f9\fs22 \ul0\nosupersub\cf9\f10\fs22 contraven\u355?ional \u351?i c aracterul\par\pard\ql \li1440\sb1\sl-231\slmult0 \up0 \expndtw-3\charscalex100 i nfrac\u355?ional.. Editura Romcartexin. D\ul0\nosupersub\cf8\f9\fs22 . \ul0\nosuper sub\cf9\f10\fs22 Tratat . \ par\pard\qj \li1440\ri364\sb0\sl-260\slmult0\fi360 \up0 \expndtw-3\charscalex100 91. 1963. \ul0\nosupersub\cf9\f10\fs22 Traite de droit penal et de criminologie\u l0\nosupersub\cf8\f9\fs22 . \par\pa rd\ql \li1800\sb7\sl-253\slmult0 \up0 \expndtw-2\charscalex100 90. \par\pard\ql \li1800\sb11\sl-253\slmult0 \up0 \expndtw-2\charscalex1 00 81.\ul0\nosupersub\cf21\f22\fs22 \ul0\nosupersub\cf7\f8\fs22 Peterson B Ma rilyn\ul0\nosupersub\cf8\f9\fs22 .\ul0\nosupersub\cf21\f22\fs22 \ul0\ nosupersub\cf7\f8\fs22 Rance Pierre \u351?i Olivier de Baynast\ul0\nosupersub\ cf8\f9\fs22 . \par\pard\qj \li1440\ri357\sb18\sl-240\slmult0\fi360 \up0 \expn dtw-3\charscalex100 88. Suport de curs. Bucure\u351?ti. \par\pard\ql \li1800\sb10\sl-253\slmult0 \up 0 \expndtw-2\charscalex100 84. 2007.\ul0\nosupersub\cf7\f8\fs22 M. Bucure\u35 1?ti. Paris.\ul0\nosupersub\cf21\f22\fs22 \ul0\nosupersub\cf7\f8\fs22 Suceav\u259? I. et Bouzat P\ul0\nosupersub\cf8\f9 \fs22 .. \ul0\nosupersub\cf9\f10\fs22 Europa judiciar\u259?. \par\pard\ql \li180 0\sb7\sl-253\slmult0 \up0 \expndtw-2\charscalex100 82. \par\pard\ql \li1800\sb1\sl-237 \slmult0 \up0 \expndtw-2\charscalex100 83.\ul0\nosupersub\cf21\f22\fs22 \ul0\nosupersub\cf7\f8\fs22 St\u259?noiu R. 2000. Ed.\ul0\nosupersub\cf21\f22\fs22 \ul0\nosupersub\cf7\f8\fs22 \u350?aguna D . \par\pard\ql \li1800\sb1\sl-237\s lmult0 \up0 \expndtw-2\charscalex100 86. \par\pard\qj \li1440\ri363\sb0\sl-240\slmult0\fi360 \up0 \expndtw0\charscalex1 00 92. R evising the Basic Elements\ul0\nosupersub\cf8\f9\fs22 2000. \par\pard\ql \li1800\sb10\sl-253\slmult0 \up0 \expndt w-2\charscalex100 87. 2002. \par\pard\ql \li1800\sb9\sl-253\ slmult0 \up0 \expndtw-2\charscalex100 93. Tiberiu Dianu\ul0\nosupersu b\cf8\f9\fs22 . Editura Economic\u2 59?. Bra\u351?ov..\ul0\nosupersub\cf21\f22\fs22 \ul0\nosu persub\cf7\f8\fs22 Regoli Jean Pascal\ul0\nosupersub\cf8\f9\fs22 .\ul0\nosupersub\cf8\f9\fs22 \ul0\nosupersub\cf9\ f10\fs22 Tax Evasion and \u355?he Black Economy\ul0\nosupersub\cf8\f9\fs22 .\ul0\nosupersub\cf9\f10\fs22 Evaziunea fiscal\u259? (pe în\ u355?elesul tuturor\ul0\nosupersub\cf8\f9\fs22 ). \ul0\nosupersub\cf8 \f9\fs22 \ul0\nosupersub\cf9\f10\fs22 Integrarea \u351?i politica fiscal\u259? european\u259?\ul0\nosupersub\cf8\f9\fs22 . \ul0\nosupersub\cf9\f10\fs22 Intelligence. 2001.\ul0\nosupersub\cf21\f22\fs22 \ul0\no supersub\cf7\f8\fs22 Pyle D.\ul0\nosupersub\cf8\f9\fs22 . Bucure\u351?ti. Bucure\u351?ti.\ul0\nosupersub\cf21\f22\fs22 \ul0\nosupersub\cf7\f8\fs22 Ruggiero V. \ul0\nosupersub\cf9\f10\fs22 Tranzi\u355?ia \u351?i criminalitat ea\ul0\nosupersub\cf8\f9\fs22 .M\ul0\nosupersub\cf8\f9\fs22 . The MacMillan Press LTD..drept financiar \u351?i fiscal.

\u350?erb S. Editura Alma Mater..Târgovi\u351?te. Editura Teora. Georgescu Florin \u351?i colectiv\ul0\nosupersub\cf8\f9\fs 22 . \par\pard\ql \li1800\sb10\sl-253\slmult0 \up0 \expndtw-2\charscalex 100 95. TIMPOLIS. 1997. \par\pard\ql \li1800\sb7\sl-253\slmult0 \up0 \expndtw-2\charscalex100 104 . Tulai Horia.2004. 2000. Bucure\u351?ti.\ul0\nosupersub\cf8 \f9\fs22 \ul0\nosupersub\cf9\f10\fs22 Sistemul impozitelor \u351?i taxelor în Uni unea European\u259?. Cluj -Napoca.\ul0\nosupersub\cf7\f8\fs22 Voicu C.. \line \up0 \expndtw-4\charscalex100 2001.\ul0\nosupersub\cf7\f8\fs22 V\u259?c\u259?rel I.\ul0\nosupersub\cf9\f10\fs22 Consumul \u351?i fiscalizarea l ui\ul0\nosupersub\cf8\f9\fs22 . Didactic\u259? si Pedagogic\u259?. \par\pard\ql \li1800\sb1\sl-240\slmult0 \up0 \expndtw-2\charscalex100 108 .. Cluj-Napoca. 2003.\ul0\nosupersub\c f8\f9\fs22 Ed. \line \up0 \expndtw-3\charscalex100 101.\ul0\nosupersub\cf7\f8\fs22 V\u259?c\u2 59?rel I\ul0\nosupersub\cf8\f9\fs22 .. 2004. \ul0\nosupersub\cf9\f10\fs22 Criminolo gie. \par\pard\qj \li1440\ri362\sb21\sl-240\slmult0\fi360 \up0 \ .\ul0\nosupersub\cf8\f9\fs22 Ed. Editura \par\pard\ql \li1440\sb3\sl-237\slmult0 \up0 \expndtw-3\char scalex100 M.Bosly H\ul0\nosupersub\cf8\f9\fs22 . Bizo Dana\ul0\nosup ersub\cf8\f9\fs22 . Bruxelles.\ul0\nosupersub\cf21\f22\fs22 \ul0\nosupersub\cf7\ f8\fs22 Tulai Constantin I. Bucure\u3 51?ti. \up0 \expndtw-2\charscalex100 100. Editura Casa C\u259?r\u355?ii de \u350?tiin\u355?\u259?. \par\pard\ql \li1800\sb1\sl-237\sl mult0 \up0 \expndtw-2\charscalex100 94.. \ul0\nosupersub\cf8\f9\fs 22 Editura Sedona. \ul0\nosupersub\cf9\f10\fs22 Finante Publice. \par\pard\ql \li1800\sb1\sl -211\slmult0 \up0 \expndtw-2\charscalex100 102.. Editura Economic\u259?. 1996. Editura \up0 \expndtw-1\charscalex100 Eurodidact . \ul0\nosupersub\cf9\f10\fs22 Fiscal itate.\ul0\nosupersub\cf7\f8\fs22 V\u2 59?c\u259?rel Iulian.I. forme de manifestare \u351?i incriminare. \ul0\nosupersub\cf8\f9\fs22 Editura Ec onomic\u259?. Academiei Române. 1999.\ul0\nosupersub\cf7\f8\fs22 Ungureanu \ u350?tefania\ul0\nosupersub\cf8\f9\fs22 . \ul0\nosupersub\cf9\f10\fs22 Poli\u355?ia \u351?i societatea civil\u259?\u l0\nosupersub\cf7\f8\fs22 . Bucure \u351?ti 2006. \ul0\nosupersub\cf8\f9\fs22 Managementul organiza\u355?ional în domeniul ordin ii publice.\ul0\nosupersub\cf9\f10\fs22 La j ustice penale en Europe\ul0\nosupersub\cf8\f9\fs22 . 2000.\ul0\nosupersub\cf8\f9\fs22 \ul0\nosupersub\cf9\f10\fs22 Politici economice \u351?i financiare de ieri \u351 ?i de azi\ul0\nosupersub\cf8\f9\fs22 .. 2006. 1996.\ul0\nosupersub\cf21\f22\ fs22 \ul0\nosupersub\cf7\f8\fs22 Talpe\u351? Ioan\ul0\nosupersub\cf8\f9\fs22 . \par\pard\qj \li1440\ri354\sb4\sl-260\slmult0\fi360 \up 0 \expndtw0\charscalex100 98..\ul0\nosupersub\cf21\f22\fs22 \ul0\nosup ersub\cf7\f8\fs22 \u350?erb Stancu. Bruylant. \ul0\nosupersub\cf9\f10\fs22 Evaziunea f iscal\u259?. 1995.\ul0\nosupersub\cf8\f9\fs22 Ed.\ul0\nosupersub\cf21\f22\fs22 \ul0\nosupersub\cf8\f9\fs22 \ ul0\nosupersub\cf7\f8\fs22 Tulai Constantin I\ul0\nosupersub\cf8\f9\fs22 ..\fs22 Editura Eminescu. Sibiu. \par\pard\qj \li1440\ri356\sb0\sl-260\slmult 0\fi360 \up0 \expndtw0\charscalex102 107.Funda\u355?ia \up0 \expndtw0\charscalex102 Valahia.\ul0\nosupersub\cf7\f8\fs22 Tu lkens F. 1 999. Bucure\ u351?ti.. \par\pard\ql \li1800\ri569\sb0\sl-260\slmult0 \up0 \expndtw2\charscalex100 99. Sandu F. metode \u351?i tehnici fiscale. 2007. \ul0\nosupersub\cf9\f10\fs22 Finan\u355?ele României..\ul0\nosupersub\cf8\f9\fs22 Ed. \par\pard\qj \li1440\ri364\sb0\sl-260\slmult0\fi360 \up0 \expndtw-3\charsca lex100 105.\ul0\nosupersub\cf7\f8\fs22 Vintilescu Ghieorghe\ul0\nosupersub\cf8\f9\fs22 .\ul0\nosupersub\cf21\f22\fs22 \ul0\nosupersub\cf7\f8\fs22 \u350?erb S tancu. Altman Iacob S. \ul0\nosupersub\cf8\f9\fs22 Editura Tritonic. \par\pard\ql \li18 00\sb1\sl-237\slmult0 \up0 \expndtw-3\charscalex100 97.\ul0\nosupersub\cf7\f8\fs22 V\u259?c\u259?rel I. \par\pard\ql \li1800\sb1\sl-2 38\slmult0 \up0 \expndtw-3\charscalex100 106. Nicolaie \u350?uteu. Prun\u259? \u350?. \par\pard\ql \li1800\sb7\sl-253\slmult0 \up0 \expndtw-2\charscale x100 96. \ul0\nosupersub\cf9\f10\fs22 Drept poli\u355?ienesc\ ul0\nosupersub\cf8\f9\fs22 . \ul0\nosupersub\cf8\f9\fs22 Editura Academiei Române. \par\pard\ql \li1800\sb15\sl-253\sl mult0 \up0 \expndtw-2\charscalex100 103. \ul 0\nosupersub\cf9\f10\fs22 Finan\u355?ele publice \u351?i fiscalitatea\ul0\nosupe rsub\cf8\f9\fs22 . \ul0\nosupersub\cf7\f8\fs22 Vintil \u259? Georgeta\ul0\nosupersub\cf8\f9\fs22 . concept.\ul0\nosupersub\cf21\f22\fs22 \ul0\nosupersub\cf7\f8\fs22 \u350?erb St ancu. 2008. \ul0\nosupersub\cf9\f10\fs22 Rela\u355?ii publice \u351?i comunicare\ul0\nosupersub\cf8\f9\fs22 . Bucure\u351?ti. \ul0\nosupersub\cf9\f10\fs22 Rela\u355?ii financiare interna\u355?ionale. Bucure\u351?ti.

\ ul0\nosupersub\cf9\f10\fs22 Ocrotirea procesual-penala a intereselor financiare ale Uniunii Europene. Revista Tribuna Economic\u259?.P. Sandu Florin \u351?i colectiv.\ul0\nosupersub\cf21\f22\fs22 \ul0\nosupersub\cf7\f8\fs22 Antoniu George. \ul0\nosupersub\cf9\f10\fs22 Sp\u259?l area banilor murdari\ul0\nosupersub\cf8\f9\fs22 .\ul0\nosupersub\cf7\f8 \fs22 Voicu Costic\u259?.H.G. Bucure sti. 2004. \par\pard\sect\sectd\fs24 \paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart Pg53}{\bkmkend Pg53}\par\par d\ql \li1440\sb0\sl-253\slmult0 \par\pard\ql\li1440\sb0\sl-253\slmult0 \par\pard \ql\li1440\sb0\sl-253\slmult0 \par\pard\ql\li1440\sb0\sl-253\slmult0 \par\pard\q l\li1440\sb179\sl-253\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf8\ f9\fs22 Editura Trei. Editura Universul Juridic. \ul0\nosupersub\cf8\f9\fs22 editia 3. \line \up0 \expndtw-2\charscalex100 113. REVISTE.\ul0\nosupersub\cf8\f9\fs22 vol. \ul0\nosupersub\cf9\f10\ fs22 Criminalitatea Afacerilor\ul0\nosupersub\cf8\f9\fs22 . Simi V alley Police Departament. STUDII. \ul0\nosuper sub\cf9\f10\fs22 Investigarea criminalit\u259?\u355?ii \up0 \expndtw-1\charscale x100 financiar-bancare\ul0\nosupersub\cf8\f9\fs22 . \ul0\nosupersub\cf7\f8\fs22 Voicu Costic\u259?\ul0\nosupersub\cf8\f9\fs22 . Beck. Adriana Camelia Voicu\ul0\nosupersub\cf8\f9\fs22 . \ul0\nosupersub\cf9\f10\fs22 Dreptul pena l al afacerilor.\ul0\nosupersub\cf7\f8\fs 22 Voicu Costic\u259? \ul0\nosupersub\cf8\f9\fs22 -\ul0\nosupersub\cf9\f10\fs22 Banii Murdari \u351?i Crima Organizat\u259?.\ul0\nosupersub\cf7\f8\fs22 Voicu Costic\u259?. \par\pard\ql \li 1800\sb9\sl-253\slmult0 \up0 \expndtw-2\charscalex100 116. 2008. Alexandr u Boroi\ul0\nosupersub\cf8\f9\fs22 .\ul0\nosupersub\cf21\f22\fs22 \ul0\nosupersub\cf7\ . \par\pard\qj \li1440\ri331\sb2\sl-260\slmult0\fi360 \up0 \expndtw0\charscalex10 0 2. 2005. S ITE \ul0\nosupersub\cf8\f9\fs22 . Editura Ministerului de Interne. I \up0 \expndtw-4\c harscalex100 \u351?i II. Bucure\u351?ti. Georgeta Ungureanu. \par\pard\qj \li1440\ri363\sb0\s l-260\slmult0\fi360 \up0 \expndtw0\charscalex100 118. \ul0\nosupersub\cf7\ f8\fs22 Voicu Costic\u259?\ul0\nosupersub\cf8\f9\fs22 . \line \up0 \expndtw-2\charscalex100 112.\ul0\nosupersub\cf7\f8\fs22 URI \par\pard\ql \ li1800\sb247\sl-253\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf8\f9 \fs22 1.expndtw-1\charscalex100 109. Adriana Voicu\ul0\nosupersub\cf8\f9 \fs22 . Editura C. \ul0\nosupersub\cf9\f10\fs22 Managementul organiza\u355?iilor în domeniul ordinii publice. Guiu Mioara-Ketty\ul0\nosupersub\cf8\f9\fs22 .\ul0\nosupersub\cf21\f22\fs22 \ul0\nosupersub\cf7\f8\fs22 Alexandru Fel icia. \ul0\nosupersub\cf8\f9\fs22 în Revista \up0 \expndtw-1\cha rscalex100 de Drept Penal nr. Sandu Florin. 2003. 1995.. v. Editura Polipress.\ul0\nosupersub\cf7\f8\fs22 V oicu Adriana Camelia. \ul0\nosupersub\cf7\f8\fs22 Voicu Costic\u259?. Editura Silvi. \par\pard\ql \li1800\sb1\sl-235\slmult0 \up 0 \expndtw-3\charscalex100 3. 15. Bucure\u351?ti.\ul0\nosuper sub\cf8\f9\fs22 Editura Sitech.\ul0\nosupersub\cf7\f8\fs22 Wright Richard. 2001. 1999. 1998. \par\pard\ql \li1910\sb0\sl-253\slmult0 \par\pard\ql\li1910\sb233\sl-253\slmult0 \up0 \expnd tw-3\charscalex100 \ul0\nosupersub\cf7\f8\fs22 III. \ul0\nosupe rsub\cf9\f10\fs22 Inciden\u355?a legisla\u355?iei comunitare asupra legisla\u355 ?iei penale \up0 \expndtw-4\charscalex100 române în domeniul afacerilor. Tipografia I. Bucure\u351?ti.\ul0\nosupersub\cf7\f8\fs22 Voicu Costica. Georgeta \u350?tefa nia Ungureanu. 48. \par\pard\li1440\sb24\sl-253\slmu lt0\fi360\tx7753 \up0 \expndtw-2\charscalex100 110.\tab \up0 \expndtw-2\charscalex100 \u8222?\ul0\nosupersub\cf9\f10\fs22 Gl obalizarea \u351?i criminalitatea financiar-\par\pard\li1440\sb0\sl-251\slmul t0\fi0 \up0 \expndtw-2\charscalex100 bancar\u259?\u8221?\ul0\nosupersub\cf8\f9\f s22 .\ul0\nosupersub\cf7\f8\fs22 Voicu Costic\u259?.4/2002. Buc ure\u351?ti. \line \up0 \expndtw-1\charscalex100 1998. \par\pard\qj \li1440\ri350\sb2\sl-26 0\slmult0\fi360 \up0 \expndtw-3\charscalex100 117. 1 997. ARTICOLE.\ul0\nosupersub\cf8\f9\fs22 \ul0\nosupersub\cf9\f10\fs22 Guide lines for the Criminal Intelligence Function\ul0\nosupersub\cf8\f9\fs22 . \line \up0 \expndtw-2\charscalex100 2006. Dasc\u259?lu Ioan\ul0\nosupersub\cf8\f9 \fs22 . Craiova. \ul0\nosupersub\cf9\f10\fs22 Frauda în domeniul financiar-bancar \u351?i al pie\u355?ei de capital\ul0\nosupersub\cf8\f9\fs22 .\ul0\nosupersub\cf8\f9\fs22 Editu ra Artprint.\par\pard\ql \li1800\ri302 7\sb5\sl-250\slmult0 \up0 \expndtw-2\charscalex100 111. \par\pard\qj \li1440\ri349\sb0\sl-260\slmult0\fi360 \up0 \expndtw0\charsc alex100 114. nr. \ul0\nosupersub\cf9\f10\fs22 Efecte economice ale fiscalit\u259?\u355?ii\u l0\nosupersub\cf8\f9\fs22 . \par\pard\qj \li1440\ri350\sb0\sl-240\slmult0\fi360 \up0 \expndtw-3 \charscalex100 115.

\par\pard \ql \li1800\sb7\sl-253\slmult0 \up0 \expndtw-3\charscalex100 5.26. \ul0\nosupersub\cf9\f10\fs22 Les obligations des organismes financiers dans la lutte contre le blanchiment de capitaux. V.. 8/1996.\ul0\nosupersub\cf21\f22\fs22 \ul0\nosupersub\cf7\f8\fs22 Georgescu Mihaela. \ .\ul0\nosupersub \cf8\f9\fs22 Revista Administrarea Public\u259?. în R. Nat ional Tax Journal.V. \ul0\nos upersub\cf8\f9\fs22 în \up0 \expndtw-4\charscalex100 Revista Agon nr.Financiar\u8221 ?. \par\pard\ql \li1800\sb1\sl-238\slmult0 \up0 \expndtw-3\charscalex100 7.D.\ul0\nos upersub\cf8\f9\fs22 .. \par\pard\ql \li1800\sb11\sl-253\slmult0 \up0 \expndtw-3\charscalex100 4. 4.\par\pard\li1440\sb1\sl-252\slmult0\fi360\tx2575 \up0 \expndtw1\charscalex100 13. Vol. 1998.\par\pard\li1440\sb0\sl-252\ slmult0\fi360\tx2575 \up0 \expndtw-1\charscalex100 15.\ul 0\nosupersub\cf21\f22\fs22 \ul0\nosupersub\cf7\f8\fs22 Condru\u355?escu Pil\u25 9? Geanina. \ul0\no supersub\cf8\f9\fs22 Revue de \up0 \expndtw-3\charscalex100 Droit Fiscal.7/2 000. no. nr.\ul0\nosupersub\cf9\f10\fs22 Les nouveaux h orizons de la politique fiscale dans la societe globale de Vinformation. nr. \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 ".\tab \up0 \expndtw0\charsc alex100 \ul0\nosupersub\cf7\f8\fs22 Hoan\u355?\u259?. \ul0\nosupersub\cf9\f10\fs22 Dubla impunere economic\u259? \u351?i jur idic\u259?\ul0\nosupersub\cf8\f9\fs22 .\par\pard\li1440\sb3\sl-253\slmult0\fi0 \up0 \expndtw-1\c harscalex100 51.\ul0\nosupersub\cf7\f8\fs22 \ul0\nosupersub\cf8\f9\fs22 Revista St udii de drept românesc. \ul0\nosup ersub\cf8\f9\fs22 Revista Romana de Drept Comercial \up0 \expndtw-5\charscalex10 0 nr. Sept. 2000. \ul0\nosupersub\cf9\f10\fs22 Procedura bugetara a Uniunii Europene. Tez\u259? de doctorat. 1. nr. 2004. \ul0\nosupersub\cf9\f10\fs22 Fiscalitatea \u351?i protagoni\u351?tii ei. 1. Revis ta \u8222?Dreptul".\tab \up0 \expndtw0\charscalex100 \ul0\nosupersub\cf7\f8\fs22 Gioga Con stantin\ul0\nosupersub\cf8\f9\fs22 . 3/1997.\ul0\nosupersub\cf21\f22\fs22 \ul0\nosupers ub\cf7\f8\fs22 Fabienne Bultot. Vol.3/2005.\par\pard\li1440\sb2\sl -253\slmult0\fi0 \up0 \expndtw-1\charscalex100 2005.\ul0\nosupersub\c f21\f22\fs22 \ul0\nosupersub\cf7\f8\fs22 Bistriceanu Gh. \par\pard\qj \li 1440\ri356\sb0\sl-260\slmult0\fi360\tx2952 \up0 \expndtw-3\charscalex100 \ul0\no supersub\cf8\f9\fs22 8.\tab \up0 \expndtw0\charscalex100 \ul0\nosu persub\cf7\f8\fs22 Gorobievschi C. \par\pard\qj \li1440\ri304\sb0\sl-260\slmult0\fi360 \up0 \expndtw-2 \charscalex100 11..f8\fs22 Antoniu George\ul0\nosupersub\cf8\f9\fs22 . N\ul0\nosupersub\cf8\f9\fs 22 ..\par\pard\li1440\sb0\sl-252\slmult0\fi360\tx2 575 \up0 \expndtw-1\charscalex100 14. 3-4/2001\ul0\nosupersub\cf7\f8\fs22 .\ul0\nosupersub\cf21\f22\fs22 \ul0\nosupersub\cf7\f8\fs2 2 Dit\u259? C. 3. J\ul0\nosupersub\cf8\f9\fs22 . nr. Revista de drept . \ul0\nosupersub\cf9\f10\fs22 Reflec\u355?ii asupra crimei organizate\ul0\nosupersub\cf8\f9\fs22 . \par\pard\li1440\sb1\sl-240\slmult0\fi360\tx2575 \up0 \expndtw-1\charscal ex100 12.. în .\ul0\nosupersub\cf21\f22\fs22 \ul0\nosupersub\cf7\f8\fs22 Boute llis O\ul0\nosupersub\cf8\f9\fs22 . Benefit Taxes and Fiscal Federalism\ul0\nosupersub\cf8\f9\fs22 . \ul0\nosupersub\cf9\f10\fs22 Evaziunea fiscal\u259? \u351? i alte fenomene\ul0\nosupersub\cf8\f9\fs22 .\ul0\nosupersub\cf8\f9\fs22 \ul0\nosupersub\cf9\f10\fs22 Rolul si importan\u355?a impozitelor indirecte în con stituirea veniturilor bugetului public \up0 \expndtw-3\charscalex100 în economia d e pia\u355?\u259?\ul0\nosupersub\cf8\f9\fs22 . D\ul0\nosupersub\cf8\f 9\fs22 . în \u8222?Controlul Economic .\ul0\nosupersub\cf21\f22\fs22 \ul0\nosupersub\cf8\f9\fs22 \u l0\nosupersub\cf7\f8\fs22 Gheorghe Lep\u259?datu. \par\pard\qj \li1440\ri317\sb0\sl-260\slmult0\fi360 \up0 \expndtw-2\ charscalex100 6.. \par\pard\qj \li1440\ri269\sb0\sl-260\slmult0\fi 360 \up0 \expndtw-3\charscalex100 9.\tab \up0 \expndtw0\charscalex100 \ul0\nosupersub\cf7\f8\fs22 Goodspeed T.\ul0\nosupersub\cf21\f22\fs22 \ul0\nosupersub\cf7\f8\fs22 Berliba V. \ul0\nosupersub\cf9\f10\fs22 Paradisurile F iscale\ul0\nosupersub\cf8\f9\fs22 .P. nr .Impozite \u351?i taxe\u8217?\u8217?. \pa r\pard\qj \li1440\ri340\sb0\sl-240\slmult0\fi360 \up0 \expndtw0\charscalex100 10 . Bucuresti 2005. 2 din februarie\par\pard\li1440\sb2\sl-251\slmult0\fi0 \up0 \expndtw-1\ch arscalex100 1999.\ul0\nosupersub\cf8\f9\fs22 \ul0\nosupersub\ cf9\f10\fs22 Evaziunea fiscal\u259? \u351?i formele de combatere. \ul0\nosupersub\cf9\f10\fs22 Evaziunea fiscal\u259?\ul0\nosupersub\ cf8\f9\fs22 . \ul0\nosupersub\cf9\f10\fs22 Tax C ompetition..

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

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(0.16384.255).251).24577.1.1.(0.0)}} {\sp{\sn pSegmentInfo}{\sv 2.252).255).45824.45824.4.4.4.(0.252).45824.0)}} {\sp{\sn pSegmentInfo}{\sv 2.10.16384.0)}} {\sp{\sn pSegmentInfo}{\sv 2.(10319.(0.1.10.(10319.45824.10.(0.(0.(10319.1.16384.45824.24577.(0.(10319.255).(10319.45824.10.45824.45824.} {\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 8.45824.1.252).(10319.45824.16384.1.1.32768} .45824.45824.0).4.(10319.45824.32768} } {\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 8.0).255).16384.32768} } {\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 8.24577.1.0)}} {\sp{\sn pSegmentInfo}{\sv 2.(0.1.24577.4.32768} } {\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 8.45824.45824.251).1.1.24577.45824.1.0)}} {\sp{\sn pSegmentInfo}{\sv 2.(10319.0).252).0).0).(10319.1.(0.(10319.(0.45824.10.1.1.45824.32768} } {\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 8.45824.45824.

(0.1.(0.1.16384.10.(10319.32768} } {\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 8.45824.45824.32768} } {\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 8.0).24577.1.(0.(0.32768} } {\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 8.0).(10319.45824.252).4.45824.(10319.(10319.0).4.45824.1.45824.(0.16384.45824.32768} .254).(10319.45824.45824.45824.254).45824.45824.252).0)}} {\sp{\sn pSegmentInfo}{\sv 2.(10319.4.45824.(10319.45824.252).1.255).45824.0).16384.1.252).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 8.0)}} {\sp{\sn pSegmentInfo}{\sv 2.1.(0.45824.10.24577.0)}} {\sp{\sn pSegmentInfo}{\sv 2.1.10.(0.(10319.4.1.1.} {\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 8.45824.0)}} {\sp{\sn pSegmentInfo}{\sv 2.16384.1.0).4.24577.1.45824.(0.(10319.1.1.1.16384.45824.252).24577.255).24577.(0.10.0)}} {\sp{\sn pSegmentInfo}{\sv 2.252).45824.10.(10319.(0.

45824.4.45824.45824.45824.0).1.1.16384.1.} {\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 8.16384.24577.(0.(10319.32768} } {\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.(10319.32768} } {\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 8.45824.0)}} {\sp{\sn pSegmentInfo}{\sv 2.1.0).(0.252).1.24577.(0.1.45824.32768} .10.10.(0.(0.1.10.0)}} {\sp{\sn pSegmentInfo}{\sv 2.16384.1.(0.254).1.1.(10319.24577.45824.(0.0).(0.252).252).24577.45824.45824.4.45824.(10319.(10319.0)}} {\sp{\sn pSegmentInfo}{\sv 2.4.1.0)}} {\sp{\sn pSegmentInfo}{\sv 2.45824.45824.45824.45824.45824.45824.0)}} {\sp{\sn pSegmentInfo}{\sv 2.45824.1.1.1.1.(10319.(10319.10.0).255).45824.252).24577.255).(0.(10319.10.4.254).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.(0.(10319.45824.(10319.45824.16384.252).0).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\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 8.16384.252).

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 8.24577.0).45824.4.254).45824.1.(0.45824.(10319.32768} } {\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 8.45824.254).16384.} {\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 8.252).255).0)}} {\sp{\sn pSegmentInfo}{\sv 2.(10319.10.16384.0).252).45824.(0.252).252).1.(0.45824.(0.(0.32768} } {\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 8.45824.10.(0.1.1.24577.0).32768} .1.32768} } {\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.(10319.1.(10319.45824.45824.45824.16384.(0.(10319.45824.4.10.(10319.(10319.1.45824.1.45824.0)}} {\sp{\sn pSegmentInfo}{\sv 2.1.1.45824.24577.24577.0)}} {\sp{\sn pSegmentInfo}{\sv 2.45824.(10319.252).0).1.(0.24577.10.4.4.1.16384.252).45824.4.1.45824.(0.0)}} {\sp{\sn pSegmentInfo}{\sv 2.10.45824.0).0)}} {\sp{\sn pSegmentInfo}{\sv 2.1.(0.45824.1.255).16384.45824.(10319.(10319.

252).45824.(10319.(0.16384.10.45824.32768} .0)}} {\sp{\sn pSegmentInfo}{\sv 2.45824.24577.254).1.0)}} {\sp{\sn pSegmentInfo}{\sv 2.10.45824.16384.4.45824.45824.(0.1.45824.(0.0).24577.(10319.4.252).45824.1.45824.(10319.10.255).45824.(0.24577.0).254).(0.(10319.24577.32768} } {\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\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 8.45824.1.1.32768} } {\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\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 8.1.1.0).45824.16384.1.45824.45824.252).4.(0.45824.(10319.1.4.(0.0).1.4.0).(10319.(0.16384.16384.1.45824.255).1.252).10.0)}} {\sp{\sn pSegmentInfo}{\sv 2.(10319.} {\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 8.1.45824.32768} } {\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\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 8.24577.(10319.252).1.1.45824.252).45824.0)}} {\sp{\sn pSegmentInfo}{\sv 2.32768} } {\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.(10319.(10319.45824.(0.0)}} {\sp{\sn pSegmentInfo}{\sv 2.(0.10.

16384.45824.45824.24577.(10319.1.(0.16384.45824.45824.252).24577.4.0).(10319.4.32768} } {\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\shpz1662\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 8.24577.16384.254).1.4.252).45824.1.0)}} {\sp{\sn pSegmentInfo}{\sv 2.32768} } {\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\shpz1702\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 8.45824.1.252).0).0).24577.4.24577.(0.1.(0.(0.10.0)}} {\sp{\sn pSegmentInfo}{\sv 2.252).1.16384.45824.(0.0).45824.45824.32768} .(10319.16384.(10319.255).1.254).45824.0)}} {\sp{\sn pSegmentInfo}{\sv 2.0).1.45824.(0.252).1.(10319.45824.(10319.255).(0.(10319.1.0)}} {\sp{\sn pSegmentInfo}{\sv 2.10.1.4.45824.1.45824.(10319.(0.(10319.32768} } {\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\shpz1574\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 8.45824.10.10.0)}} {\sp{\sn pSegmentInfo}{\sv 2.45824.10.(0.252).(10319.45824.45824.1.32768} } {\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\shpz1614\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 8.45824.1.(0.} {\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\shpz1529\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 8.45824.1.

45824.0)}} {\sp{\sn pSegmentInfo}{\sv 2.10.32768} } {\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\shpz1754\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 8.10.45824.45824.0).1.1.4.45824.253).1.45824.} {\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\shpz1742\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.(0.(10319.1.45824.(10319.1.32768} } {\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\shpz1767\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 8.45824.1.45824.(0.32768} } {\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} .(10319.253).45824.0)}} {\sp{\sn pSegmentInfo}{\sv 2.24577.24577.(0.24577.0).4.(10319.16384.254).254).16384.4.10.(0.(0.254).1.45824.1.1.254).45824.0).45824.(10319.(10319.0)}} {\sp{\sn pSegmentInfo}{\sv 2.16384.(0.