Distincțiile dintre infracțiunile de contrabandă asimilată și deținere sau comercializare de bunuri în afara antrepozitului fiscal, în lumina Deciziei Curții Constituționale a României nr. 176/2022
Distinctions between the offences of assimilated smuggling and of possession or sale of goods outside the fiscal warehouse, in the light of the Decision of the Constitutional Court of Romania No 176/2022

Summary/Abstract: Considering the recent Decision of the Constitutional Court of Romania No 176/2022 by which it was established that the provisions of Article 270 (3) of the Law No 86/2006 on the Romanian Customs Code regarding the offence of assimilated smuggling are unconstitutional, this study aims to analyze whether these facts are still incriminated, in another form, namely the possession or sale of goods outside the fiscal warehouse provided by Article 451 (1) h) of the Law No 227/2015 on the Fiscal Code.

• Details
• Contents