Author: Daniel Udrescu

On 25.05.2020, JURIDICE.ro published the article: „INM’s Opinion ref. the application of the ne bis in idem principle in the case of facts likely to attract both contravention and criminal liability“ A final administrative sanction of a criminal nature has a… Read moreSeparate opinion to INM’s opinion on the <i>ne bis in idem</i> principle

Kittel principle: the person requesting the VAT refund knew or should have knownabout the existence of a fraud on the supply chain Criminal prosecution, especially in the field of VAT, has evolved in the European Community, and the belonging of… Read moreKnew or should have known, a practical example