Certain Remarks regarding the Recommendation of the European Parliament from 13 December 2017 Addressed to the Council and the Commission Further to the Inquiry Regarding the Money Laundering, Avoidance of the Tax Duties and Fiscal Evasion

Abstract

“Panama papers” before becoming a media subject, is a subject worth analyzing from the perspective of the legislative preoccupations in the matter of the European Parliament. Otherwise, the “Panama papers” becomes the title of an investigation and reference subject within the Recommendation of the European Parliament from 13 December 2017 addressed to the Council and the Commission further to the inquiry regarding the money laundering, avoidance of tax duties and fiscal evasions 2016/3044 (RSP). Starting from the much-advertised case, the inquiry in the matter stirred assumed concerns of the European Parliament as to the deterioration of the citizens’ confidence in the financial and fiscal instruments. The assessment generated by the subject that became public imposed an evaluation of the fiscal systems, an analysis of their reasonableness and transparency as well as the need to redesign the concept of fiscal and social justice. In an interesting manner, in the Recommendation text itself, the regret regarding the poor administration is assumed and officially expressed, as to the enforcement of the European Union law in the matter of money laundering and the violation of the Directive regarding the fight of this phenomenon. The text adopted on 13 December 2017 at Strasbourg lists a series of unfavorable considerations concerning the legislative shortages from the law of the European Union and the national law as to the fight against tax evasion phenomenon and formulates appreciations regarding the increase of the EU member states concerns in the matter after the “Panama papers” phenomenon became public.