Infracţiunea de folosire de acte nereale la autoritatea vamală. Necesitatea incriminării unei aplicări extinse a teoriei intelectuale a falsului
The offense of using non-genuine documents in front of the customs authority. The necessity of criminalizing an extended application of the intellectual theory of forgery

Summary/Abstract: This study analyses the offense provided in article 272 of the 2006 Customs Code (Law no. 86/2006), with particular attention to the legal implications of the fraudulent use of a document. The paper explores the boundaries of the concept of “forged documents” and its relevance within the context of customs regulations, proposing a reassessment of the current legislative framework and a new interpretation of the application of the intellectual theory of forgery. The study also aims to deepen the analysis from the perspective of legal doctrine as well as case-law, highlighting potential gaps in the current legislation and offering suggestions for its improvement.

• Details
• Contents