The “Criminal” Nature of the Measure of Suspension of the Operating Authorization of a Legal Person as a Tax Warehouse
The “Criminal” Nature of the Measure of Suspension of the Operating Authorization of a Legal Person as a Tax Warehouse

Author(s): Anca-Lelia Lorincz
Subject(s): Business Economy / Management, Law on Economics, Socio-Economic Research, EU-Legislation, Sociology of Law
Published by: ADJURIS – International Academic Publisher
Keywords: criminal liability of the legal person; the general excise duty regime; tax warehouse; the primacy of European Union law; presumption of innocence;
Summary/Abstract: The issue of liability of the legal person, in the context of discussing the "challenges of business law in the third millennium", gives us the opportunity to address some aspects regarding the qualification as "criminal sanctions" of some administrative measures taken in fiscal terms. Using, as research methods, documentation, interpretation and comparative scientific analysis, the present study brings to attention the need to continue the process of harmonizing national legislation with European Union law, with a view to the uniform application of a general regime of excise duties. Starting from a recent decision of the Court of Justice of the European Union (Judgement of 23 March 2023) regarding two preliminary questions formulated by a Romanian court, and considering the fact that the phrase "in criminal matters" has a wider meaning in Union law compared to the one in the Romanian legislation, this paper also concludes with a concrete legislative amendment proposal to avoid the risk of violating, in certain situations, the principle of the presumption of innocence against the legal person that functions as a tax warehouse.

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