High Court of Review and Justice
In its session of 6 June 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 Judgments:
Decision #32 in Case #661/1/2022
Denies as inadmissible the request brought by the Court of Appeals Piteşti – Chamber of Criminal Matters and Juvenile and Family Cases, in Case #842/109/2020, for a preliminary ruling for the clarification of the following point of law:
“Whether failure to report income, with the jurisdictional tax authority (National Tax Administration, General Department for Public Finances), as derived from selling second-hand vehicles and recorded in primary accounting documents, in the circumstances of having reported such income with the local division for taxes and duties, can be construed as part of the objective side of the criminal violation stipulated by Art. 9 para. (1) letter a) in Law #241/2005 to Prevent and Combat Tax Evasion, as subsequently amended and supplemented (concealing a taxable asset of source of income) or is it consistent with the administrative violation stipulated by Art. 219 para. (1) letter b) combined with Art. 219 para. (3) in Government Order #92/2003 on the Tax Procedure Code, as republished with subsequent amendments and supplements (failure to comply with legal reporting obligations within the mandatory term, to report taxable assets of sources of income or, as the case may be, of taxes, contributions and other duties).”
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 6th of June 2022.
After the justification is written and the Judgment signed it shall be published in the Official Journal of Romania, Part I.
OFFICE FOR PUBLIC INFORMATION AND RELATIONS