The High Court of Cassation and Justice ruled that, under art. 9 para. (1). e) of the Law. 241/2005, a crime of tax evasion by execution of double financing is constituted, using documents or other means of data storage in order to evade tax obligations. Execution of double financing involves both formal execution accounting and bookkeeping in parallel execution. If there is no official accounting records, only accounting records in parallel, these elements are constitutive of the offense of tax evasion under the art. 9 para. (1 . e) of the Law. 241/2005, but the elements of the offense of tax evasion under the art. 9 para. (1). b) of Law no. 241/2005, consisting of highlighting the failure in the accounting or other legal documents, commercial transactions made or revenues, in order to avoid the tax obligations.
In light of the European Court of Human Rights, the right not to incriminate oneself does not confer immunity for the crime of tax evasion under the art. 9 para. (1). b) of Law no. 241/2005, highlighting the omission committed by accounting documents of commercial operations carried on illicit origin goods or proceeds realized from the sale of such goods. The offense of tax evasion under the art. 9 para. (1). b) of Law no. 241/2005 is a crime in itself, independent of criminal liability for acts which were the basis for achieving revenue and the right not to incriminate oneself can not be interpreted as representing the general form of immunity offered any actions motivated by desire to escape criminal liability (Decision no. 117 of 15 January 2014 issued by the criminal section of the High Court of Cassation and Justice, concerning tax evasion).
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