Infracțiunea prevãzutã și sancționată de prevederile art. 270 alin. (3) din Codul vamal al României
The Offense Foreseen and Sanctioned by Art. 270 Par. (3) of the Romanian Customs Code

Summary/Abstract: In the present study I have attempted to analyze the offense assimilated to the smuggling, an act foreseen and sanctioned by the provisions of art. 270 par. 3 of the Romanian Customs Code, with particular reference to the notion of "smuggling" and on the way this term has to be understood, interpreted and applied in relation to the rules of legislative technique for drafting normative acts and the principle of the lawfulness of criminalization and punishment. I also proceeded to an analysis of Decision no. 17/2013 of the High Court of Cassation and Justice - The competent body to judge the appeal in the interests of the law as well as of the Decision no.32/2015 issued by the High Court of Cassation and Justice - The competent body to solve some issues of law in criminal matters, contrasting the solutions adopted in the two mechanisms for unifying judicial practice. Last but not least, I indicated the differences between the offense foreseen and sanctioned by the provisions of art. 270 par. 3 of the Romanian Customs Code and the offense foreseen and sanctioned by the provisions of art. 2961 par. 1 lit. l of the Romanian Tax Code, respectively by art. 452 par. 1 lit. h of the New Romanian Tax Code.

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