Decizia Curţii Constituţionale nr. 147 din 13 martie 2019 cu privire la Legea pentru modificarea şi completarea art. 10 din Legea nr. 241/2005 pentru prevenirea şi combaterea evaziunii fiscale şi efectele acesteia

Cătălin Marin; Cristina Teodora Pop

Cătălin Marin „Alexandru Ioan Cuza” Police Academy, Bucharest; Bucharest Bar Association.
Cristina Teodora Pop Constitutional Court; Faculty of Philosophy, University of Bucharest

Keywords: offences of tax evasion, sanctioning regime, control of constitutionality, the effects of the decisions of the Constitutional Court

Abstract

By Decision no. 147 of March 13, 2019, the Constitutional Court has found unconstitutional the provisions of the single article of the Law for amending and supplementing art. 10 of Law no. 241/2005 for the prevention and combating of tax evasion, a normative act proposing a milder sanctioning regime in the case of committing tax evasion offenses from those provided in art. 8 and 9 of Law no. 241/2005. The adoption of the law that is the subject of this article is based on the major public interest to recover the prejudice produced by committing the crimes of tax evasion, considering that the value of these damages is, in some cases, a very high one. However, declaring the provisions of the law unconstitutional obliges Parliament to re-examine and bring them into line with the provisions of the Fundamental Law.

Decision no. 147 of 13 March 2019 of the Constitutional Court, regarding the Law for amending and completing Article 10 of Law no. 241/2005 on preventing and combating tax evasion and its effects

Abstract

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