Notă la Sentinţa nr. 658/2012, pronunţată de Judecătoria Bacău, secţia penală, definitivă
Commentary upon the Decision no. 658/2012 given by the Bacau District Court, Criminal Chamber

Summary/Abstract: A legal person can be held liable for tax dodging and for defalcation if it failed to pay taxes and social contributions to the State budget. The fine which can be applied to the company can amount, in the court’s opinion, 3500 RON. This decision is one of the first concerning such crimes, which become frequently committed by legal persons. The decision is not, however, entirely correct, because the fine does not observe the special limits provided by the Criminal Code. This problem, which can be found in many of the files against legal persons, should be solved by the new Criminal Code which entered into force in February 2014.

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