Acțiunea civilă în cazul infracţiunii de deţinere în afara antrepozitului fiscal sau comercializarea pe teritoriul româniei a produselor accizabile supuse marcării, fără a fi marcate sau marcate necorespunzător ori cu marcaje false
Civil action in the case of an offense of possession outside the fiscal warehouse or the sale on Romanian territory of excisable products subject to marking, without marking or marking inappropriately or with false markings

Summary/Abstract: With regard to the offense of holding outside the fiscal warehouse or selling on Romanian territory excisable products subject to marking, without marking or marking improperly or with false markings, exceeding the limit of 10,000 cigarettes, the court of law emphasized that this: it is an offense of danger and not of result, the material element of which is the mere possession of excisable products subject to marking without being marked or marked inappropriately; is not subject to customs duties or debts, the defendant failing to become a customs debtor, according to the law. Thus, the fact of holding outside the fiscal warehouse of excisable goods unmarked or improperly marked cannot oblige the defendant to pay customs duties or excise duties, as long as he acquired the goods on the territory of Romania, there being no evidence that he knew that they have been illegally introduced into the country. However, the court of appeal pointed out that if a person holds excise goods without being placed under the suspensive customs procedure and without having previously paid excise duty, it is considered that those excise goods have been released for consumption and the person who owns them, regardless of the title (e.g. carrier), owes the payment of excise duties. In the present case, the defendant was under an obligation to verify that excise duty, and VAT were paid for the cargo being transported, as well as receiving the cargo only with supporting documents, otherwise, assuming full responsibility for the consequences of his deed.

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