Tax amnesty in criminal cases regarding tax evasion offenses. Applicability and effects. Decision no. 203/A /2022 of the Cluj Court of Appeal

Abstract

This material contains an analysis of a criminal court`s decision regarding tax evasion offences, a decision relevant from the perspective of the applicability of the provisions regarding the tax amnesty provided by Romanian OUG no. 69/2020 and of the consequences that they generate in terms of criminal liability. The decision is crucial as it answers relevant questions to judicial practice, such as the extent to which the tax amnesty covers accessory tax obligations arising from the criminal offence; if the criminal court can consider that the provisions of OUG no. 69/2020 are applicable in the absence of a tax decision regarding the accessories and if it can do so outside an enforceable title or only after the finality of the court decision that decides the civil action, respectively if the provisions of art. 10 para. (1¹) of Romanian Law no. 241/2005 are applicable when the defendant does not pay the accessory fiscal obligations, but regarding them, the fiscal amnesty intervened. In the content of the material, I, therefore, presented the relevant factual situation, the court's solution, as well as my own reasoned opinion regarding the solution given by the judges invested with solving the case.