Contraband v Tax Evasion

The High Court of Cassation and Justice has ruled that possession and transportation of goods or goods to be placed under a customs procedure, such as cigarettes, knowing that they come from smuggling , having the goal of marketing, without paying customs duties, excise duties and VAT, thereby circumventing them from tax obligations , meet the elements of the offense provided for in art. 270 para. (3) of Law no. 86/2006, and not elements for the offense of tax evasion under the art. 9 para. (1) a) of Law no. 241/2005, as the art 270 para. (3) of Law no. 86/2006 is a rule of criminalization of specific ways of evading tax obligations goods or goods brought into the country without paying tax. (Decision no.1145 of April 2, 2013, issued by the Criminal Division of the High Court of Cassation and Justice, concerning the crime of smuggling)

:: The source: JURIDICE.ro

Dan Alexandru NEGRU

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