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DISTINCȚIILE DINTRE INFRACȚIUNILE DE CONTRABANDĂ ASIMILATĂ ȘI DEȚINERE SAU COMERCIALIZARE DE BUNURI ÎN AFARA ANTREPOZITULUI FISCAL, ÎN LUMINA DECIZIEI CURȚII CONSTITUȚIONALE A ROMÂNIEI NR. 176/2022
by
Dumitru, Bogdan-Mihai
in
Smuggling
2023
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DISTINCȚIILE DINTRE INFRACȚIUNILE DE CONTRABANDĂ ASIMILATĂ ȘI DEȚINERE SAU COMERCIALIZARE DE BUNURI ÎN AFARA ANTREPOZITULUI FISCAL, ÎN LUMINA DECIZIEI CURȚII CONSTITUȚIONALE A ROMÂNIEI NR. 176/2022
by
Dumitru, Bogdan-Mihai
in
Smuggling
2023
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DISTINCȚIILE DINTRE INFRACȚIUNILE DE CONTRABANDĂ ASIMILATĂ ȘI DEȚINERE SAU COMERCIALIZARE DE BUNURI ÎN AFARA ANTREPOZITULUI FISCAL, ÎN LUMINA DECIZIEI CURȚII CONSTITUȚIONALE A ROMÂNIEI NR. 176/2022
Journal Article
DISTINCȚIILE DINTRE INFRACȚIUNILE DE CONTRABANDĂ ASIMILATĂ ȘI DEȚINERE SAU COMERCIALIZARE DE BUNURI ÎN AFARA ANTREPOZITULUI FISCAL, ÎN LUMINA DECIZIEI CURȚII CONSTITUȚIONALE A ROMÂNIEI NR. 176/2022
2023
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Overview
Considering the recent Decision of the Constitutional Court of Romania No 176/2022 by which it was established that the provisions of Article 270 (3) of the Law No 86/2006 on the Romanian Customs Code regarding the offence of assimilated smuggling are unconstitutional, this study aims to analyze whether these facts are still incriminated, in another form, namely the possession or sale of goods outside the fiscal warehouse provided by Article 451 (1) h) of the Law No 227/2015 on the Fiscal Code.
Publisher
Union of Jurists of Romania
Subject
MBRLCatalogueRelatedBooks
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