Assimilated smuggling (Article 270 paragraph 3 of Law no. 86/2006) – continuity of the discontinuity of an incrimination

Abstract

At the foreground of the present study, we propose to bring forward an analysis of the effects of the Decision no. 176/2022 of the Romanian Constitutional Court from the perspective of decriminalising the offence of assimilated smuggling (Article 270 paragraph 3 of Law no. 86/2006). Taking into consideration legal issues that have appeared in the case law after the aforementioned decision, the study will analyse the issue of continuity of incrimination, pertaining especially to Article 452 paragraph 1 letter h) of the Romanian Fiscal Code.