Cursul de schimb valutar – lege penală mai favorabilă în privinţa infracţiunii de evaziune fiscală?
Exchange rate - a more favorable criminal law with regard to the tax evasion offense?

Summary/Abstract: The Romanian legislator considered necessary to gradually punish those illicit behaviours aimed at avoiding the fulfilment of fiscal obligations and causing a prejudice to the consolidated State budget that exceeds certain limits. However, the legislator’s choice to establish certain value thresholds in respect of the amount of the prejudice in the single European currency is questionable, as the foreign exchange rate developement becomes the only criterion for delimiting the aggravated variants of the tax evasion offence from its basic variant. This study aims at analysing the extent to which the foreign exchange rate between the national currency and the European currency should be regarded as a more favorable criminal law, in order not to generate the application of a different sanctioning treatment to individuals undergoing similar or even identical situations.

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