Autor: Adrian STAN

Publicat în: Journal Of Eastern European Criminal Law no. 2/2019

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Abstract: A recent discussion on a draft law amending the Law no. 241/2005 on the prevention and combating tax evasion has attracted our attention and we considered it necessary to consult the official websites of the chambers of the legislative in order to observe the status of the amendment. We can observe that the law amendment has not been noticed by criminal law specialists, from the examinations carried out until this moment, excepting some short press articles. We have observed, on December 2018, that the Chamber of Deputies adopted the final form for the promulgation of the law, which was filed on 20 December 2018 at the General Secretary for the exercise of the right to contest its constitutionality. On 21 December there has been sent a unconstitutionality control request by some deputies. On 13 march 2019, The Constitutional Court, after observing the Law, declared that all the amendments are contrary to the Fundamental Act. On a first analysis, the position ot the Court is fully justified. The amendment contains some solutions that are, in our opinion, contrary to the provisions of the Criminal Code and the Procedural Code and which are contrary to the rule of the separation of powers, the independence of justice and the equality of the citizens. Moreover, a number of criticisms can be argued regarding the very weak legislative technique used by inserting some terms and expressions that move away from the field of criminal law.

Keywords: tax evasion; Law no. 241/2005; amendment; claimed prejudice; taxes; equality; oportunity.