SINTEZĂ DE JURISPRUDENŢĂ FISCALĂ NAŢIONALĂ IANUARIE – FEBRUARIE 2021
NATIONAL TAX CASE‐LAW JANUARY – FEBRUARY 2021
Author(s): Cosmin Flavius CostaşSubject(s): Law, Constitution, Jurisprudence, Human Rights and Humanitarian Law
Published by: Editura Hamangiu S.R.L.
Keywords: tax procedure; criminal procedure; prejudice; same factual basis; lack of criminal responsability; non-existence of a crime; effects of a final judgement; principle of legal certainty;
Summary/Abstract: In 2014, in the case Lungu și alții v. Romania, the European Court of Human Rights ruled that it is contrary to the principle of legal certainty to continue a criminal procedure based on the same facts as a tax procedure that has been closed with virtually no prejudice for the accused persons. Seven years later, tax courts in Romania begin to “discover” this judgement and apply it to long-standing tax procedures that have been haunted by the prospects of a parallel criminal procedure.
Journal: Cluj Tax Forum
- Issue Year: IV/2021
- Issue No: 1
- Page Range: 40-55
- Page Count: 5
- Language: Romanian
- Content File-PDF
