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Codul fiscal a fost scris de cei de nota 10. În fiecare an trebuie să plătim pe cineva care a luat 10 la contabilitate pentru a ne ține departe de închisoare

One defence: reasonable preventative

The . . . tax code was written by ‘A’ (grade) students. Every April 15, we have to pay somebody who got an ‘A’ in accounting to keep ourselves from being sent to jail—P.J. O’Rourke.

The only defence available to a business is to show that it had either put in place, ‘reasonable prevention procedures’, designed to stop its associated persons from committing tax evasion facilitation offences, or to show that it was unreasonable to expect it to have such procedures (sections 45(2) and 46(3) and (4) CFA). All businesses will therefore be required to conduct a robust, thorough risk assessment specifically in relation to sections 45 and 46 CFA.
Tim Corfield, Julia Schaefer
(The taxman cometh: the criminal offences of failure to prevent tax evasion în Trusts & Trustees, Vol. 23, Nr. 10, decembrie 2017, la p. 1032, a doua coloană)

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