High Court of Review and Justice
PRESS RELEASE
In its session of 11 March 2022, the High Court of Review and Justice – Panels for the Clarification of Certain Points of Law, lawfully established in the case, considered a request for a preliminary ruling for the clarification of certain points of law, and returned the following Judgment:
Decision #14 in Case #3088/1/2021
Denies as inadmissible the request brought by the Court of Appeals Bucharest – Chamber II for Criminal Matters, in Case #1.778/116/2016 (332/2020), for a preliminary ruling for the clarification of the following point of law:
In case of the crime of tax evasion, stipulated by Art. 9 para. (1) letter c) in Law #241/2005 to Prevent and Combat Tax Evasion, as amended and supplemented, in such conditions as those under Art. 14 in Law #241/2005, in the calculation of profit tax calculated additionally is it possible to include an estimate of expenditures for which no evidentiary documents exist?
Obligatory as of the date of publication in the Official Journal of Romania, Part I under Art 477 para. (3) in the Criminal Procedure Code.
Returned in public session today, the 11th of March 2022.
After the justification is written and the Judgment signed it shall be published in the Official Journal of Romania, Part I.
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