Autor: Antoniu OBANCIA
Publicat în: Revista de insolvență nr. 66/2018
Disponibil online: aici.
Titlul lucrării în engleză: The offence of simple bankruptcy in GEO no. 88/2018
Abstract: A debtor facing overwhelming fiscal debt cannot file for insolvency. The financial and accountancy assessment imposed through legal amendments, according to relevant case law, increases the state of confusion of the debtor in choosing between a lawful or an unlawful conduct as per the Article 240 of the Criminal Code (non compliance with the term within which the insolvent debtor is compelled to file for insolvency). In any case, the debtor’s delay in filing for insolvency is unavoidable, it harms creditors and – at the same time – renders the debtor potentially guilty of simple bankruptcy offenses. The burden of proof during a possible investigation is much more difficult for the prosecution and it pleads in the favor of the debtor, that might more easily invoke the in dubio pro reo defense and a possible conviction is less probable to pass the requirement of the beyond reasonable doubt rule.
Keywords: fiscal debt; delay; damage for the creditors; lack of guilt; beyond reasonable doubt.