Sinteză de Jurisprudență Fiscală Națoonală septembrie – octombrie
National Tax Case-Law September – October

Summary/Abstract: Following the Constitutional Court’s Decision no. 102 of 17 February 2021, Romanian criminal courts were rather disoriented as to the reception, in criminal trials, of final judgements from parallel procedures, such as the tax procedure. Although the European Court of Human Rights ruled in 2014 in the Lungu and others case that final judgments of other national courts on the same issue must not be disregarded, criminal judges paid no respect to the principles of legal certainty and ne bis in idem. Therefore, the recent judgment of the Pitești Court of Appeal, confirming an earlier judgement of the Vâlcea Tribunal, is probably the first criminal judgment to apply correctly the above-mentioned principles/ Cluj Court of Appeal recently misjudged in a case regarding the contribution due under Law no. 448/2006 by legal persons with more than 50 employees, which are under an obligation to employ at least 4% of their total staff disabled persons. The question arised in a tax audit as to the mathematical interpretation of reduced work loads, which the tax authority. There are significant arguments as to the interpretation that a reduced work load still qualifies for a full employee when counted under Law no. 448/2006.

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