Autor: Ioan LAZĂR

Publicat în: Revista Universul Juridic nr. 11/2016

Disponibil online: aici.

Abstract: Today fighting tax evasion became part of our daily reallity. In this context we are witnessing a real fight against the tax evasion phenomenon where the main actors are the tax authorites beside the prosection. Unfortunately, this process has its collateral victims frequently.

In the case presented bellow one of the administrators (only one!) of the nearly two houndred companies which have conducted aquisitions of goods from unknowned persons was accused of comitting the offense regulated at par. 1(c) of art. 9 of the Law no. 241/2005. No evidence gathered in this case had shown that one of the administrators would be aware about the fictive character of the documents which led to the sale of numerous goods. 

The Appeal Court from Alba Iulia had pronounced the acquittal, based on the case law of the European Court of Justice of the European Union in Halifax case-law. In our opinion, the motivation of the latter judgement represents a veritable landmark decision in the field.

Keywords: tax evasion; tax fraud; forgery; Halifax case-law; fight against tax evasion; the case-law of the Court of Appeal from Alba Iulia.