Infracțiunea prevăzută de art. 12 alin. (1) lit. a) teza I din Legea nr. 78/2000. Latura obiectivă. Confiscarea specială
The crime provided by art. 12 para. (1) lit. a) sentence I of Law no. 78/2000. The objective side. Special confiscation

Summary/Abstract: In the article, the author addresses the following issues: 1. The text of the criminalization rule does not impose the condition that the financial operations must be licit or illicit, so that the crime subsists even in the situation where the commercial activity is carried out by evading the payment of taxes and fiscal obligations (off the books). 2. Not every economic activity will also constitute a financial transaction. 3. If we were to accept the thesis that, in order to constitute the offense criminalized by the special law, the defendant had to occupy the position prohibited by law, and not merely exercise it, it would be absurd, given that the failure to comply with the incompatibility’s regime is usually concealed or hidden, and would render the incriminating rule practically inapplicable. 4. Where money, property or other undue advantage is actually obtained by the active subject for himself or for another person, I consider that it should be subject to special confiscation.

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