THE EVOLVING JURISPRUDENCE OF THE CONSTITUTIONAL COURT REGARDING THE OFFENSE PROVIDED BY THE ARTICLE 6 OF LAW 241/2005
THE EVOLVING JURISPRUDENCE OF THE CONSTITUTIONAL COURT REGARDING THE OFFENSE PROVIDED BY THE ARTICLE 6 OF LAW 241/2005
Author(s): Enciu DanielaSubject(s): Law, Constitution, Jurisprudence
Published by: Universul Juridic
Keywords: criminalization of the failure to pay; taxes, human rights;
Summary/Abstract: The manner of criminalization of the offense of tax evasion provided by article 6 of Law 241/2005, has been repeatedly subjected to constitutional review. In an initial phase, in 2011-2013, examining text unpredictability of the offense, the Constitutional Court rejected as unfounded exceptions. Subsequently the decision 363 / 07.05.2015 Court revisited its previous jurisprudence and found that the contested provisions do not comply with constitutional requirements regarding the quality of the law or do not qualify for clarity, accuracy, predictability and accessibility, being contrary to article 1 paragraph (5) of the Constitution, with the consequence of decriminalization.
Journal: Universul Juridic
- Issue Year: 2018
- Issue No: Suplim
- Page Range: 106-108
- Page Count: 3
- Language: English
