High Court of Cassation and Justice
PRESS RELEASE
In its session of 11 March 2024, the High Court of Cassation and Justice – Panel for the Clarification of Certain Points of Law in Criminal Matters, lawfully established in the Case, in each Case, considered a request for a preliminary ruling for the clarification of certain points of law, and returned the following Judgment:
Decision No 12 in Case No. 3017/1/2023
Denies as inadmissible the request brought by the Court of Appeal of Iaşi – Criminal and Juvenile Chamber in case no. 5157/99/2020, for a preliminary ruling for the clarification of the following point of law:
“In the case of tax evasion offences covered by Article 9 of Law No 241/2005, for which the aggravated forms, incriminated by Article 9 para. (2) and (3) of the same law, is conditional on the value of the damage exceeding EUR 100,000 or EUR 500,000, respectively, in the equivalent of the national currency, the change in the exchange rate set by the BNR (National Bank of Romania) after the commission of the offence, so that the same concrete act, analysed in relation to a higher exchange rate, would no longer fall under the aggravating form provided for in Article 9 para. (2) or (3) of Law No 241/2005, but in the basic form, governed by Art. 9 para. (1) of Law No 241/2005, is able to activate the principle of the application of the more favourable criminal law, with the consequence that the most favourable legal framing for the defendant under Article 5 of the Criminal Code is established in the case, in relation to the successive exchange rates subsequent to the consummation of the offence or, on the contrary, in such a situation, the BNR exchange rate applicable at the time of the consummation of the offence is taken into account exclusively”.
Mandatory 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, 11 March 2024.
After the justification is written and the Judgment signed it shall be published in the Official Journal of Romania, Part I.