Chestiunea fiscală prealabilă. Câteva observații în marginea Deciziei Curții Constituționale nr. 102 din 17 februarie 2021
The Tax Preliminary Issue. A Few Comments on the Constitutional Court’s Decision no. 102 of 17 February 2021

Summary/Abstract: The recent Decision no. 102 of 17 February 2021 of the Romanian Constitutional Court opened wide the gate for a debate that has been postponed for almost a decade. In fact, little was discussed in Romanian criminal and tax courts about the incidence of the principles of legal certainty and ne bis in idem, even if the European Court of Human Rights and the Court of Justice of the European Union had fierce debates on the subject. Therefore, Decision no. 102 came as a surprise for some courts and might prove a “hot potato” for the criminal courts in the following years. Authors suggest a broader approach should be taken in order to conciliate criminal, tax and insolvency procedures and comment on the immediate effects of Decision no. 102 in criminal courts dealing with cases of tax evasion.

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