Inaplicabilitatea legii penale mai favorabile în ipoteza în care fluctuațiile cursului valutar al monedei euro pe parcursul procesului penal ar putea conduce la reținerea infracțiunilor de evaziune fiscală în forma de bază și nu în formă agravată
Inapplicability of the more favourable criminal law where fluctuations in the exchange rate of the euro during criminal proceedings could lead to the conviction of tax evasion offences in the basic form and not in the aggravated form

Summary/Abstract: In the context in which the High Court of Cassation and Justice, the Panel for Preliminary Rulings on Questions of Law, was referred to clarify to what extent the more favourable criminal law applies when fluctuations in the exchange rate of the euro could lead to the conviction for tax evasion crimes provided in Article 9 (1) of Act No. 241/2005 on the prevention and fight against tax evasion and not in the aggravated forms provided by Article 9 (2) and (3) of the same law, we consider that the analysis of this issue is not irrelevant at the present time. Anticipating the conclusion of this material, we appreciate that in the situation considered, the principle of the application of the more favourable criminal law does not apply since we are not witnessing a legislative amendment, that the rules laid down in Article 9 (1) of the law are not incomplete provisions and that the rationale for the existence of this principle is not incident. Finally, in order to demonstrate the expressed point of view, references were also made to the relevance of the method of assessing the damage in relation to the applicability of the more favourable criminal law, as well as to the relevance of the social danger of the crime, existing at the time of the offence.

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