Decizia Curţii Constituţionale nr. 147 din 13 martie 2019 cu privire la Legea pentru modificarea şi completarea art. 10 din Legea nr. 241/2005 pentru prevenirea şi combaterea evaziunii fiscale şi efectele acesteia
Decision no. 147 of 13 March 2019 of the Constitutional Court, regarding the Law for amending and completing Article 10 of Law no. 241/2005 on preventing and combating tax evasion and its effects

Summary/Abstract: By Decision no. 147 of March 13, 2019, the Constitutional Court has found unconstitutional the provisions of the single article of the Law for amending and supplementing Article 10 of Law no. 241/2005 for the prevention and combating of tax evasion, a normative act proposing a milder sanctioning regime in the case of committing tax evasion offences from those provided in Articles 8 and 9 of Law no. 241/2005. The adoption of the law that is the subject of this article is based on the major public interest to recover the prejudice produced by committing the crimes of tax evasion, considering that the value of these damages is, in some cases, a very high one. However, declaring the provisions of the law unconstitutional obliges Parliament to re-examine and bring them into line with the provisions of the Fundamental Law.

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