The amendments of the Law no. 241/2005 for preventing and combating tax evasion were declared constitutional.
The draft normative act amending Law no. 241/2005 on preventing and combating tax evasion, adopted by the Chamber of Deputies, as a decision-making body, on 15.12.2020, was declared constitutional by the Constitutional Court.
Thus, following the connection of the three notifications with the same object (formulated by the High Court of Cassation and Justice - United Sections, by the Romanian Government and by the Ombudsman), the Constitutional Court rejected as unfounded, by majority vote, the objection of unconstitutionality and found that the provisions of the Law amending and supplementing Law no. 241/2005 for preventing and combating tax evasion, are constitutional, in relation to the criticisms made.
The draft adopted by the Chamber of Deputies provides the following:
"Unique article. - Law no. 241/2005 for preventing and combating tax evasion, published in the Romanian Official Gazette, Part I, no. 672 of July 27, 2005, as subsequently amended and supplemented, is amended and supplemented as follows:
1. In Article 8, paragraphs 1 and 2 are amended to read as follows:
„Art. 8 - (1) It constitutes a crime and is punishable by imprisonment from 3 to 10 years and the prohibition of certain rights, or by a fine, the establishment in bad faith by the taxpayer of taxes, duties or contributions, resulting in obtaining, without right, of amounts of money as reimbursements or refunds from the general consolidated budget, or compensations due to the general consolidated budget.
(2) It constitutes a crime and is punishable by imprisonment from 5 to 15 years and the prohibition of certain rights, or by a fine the association in order to commit the deed provided in par. (1)."
2. In Article 9, the introductory part of paragraph 1 is amended to read as follows:
„Art. 9 - (1) Constitute crimes of tax evasion and are punished with imprisonment from 2 to 8 years and the prohibition of certain rights, or with a fine, the following acts committed for the purpose of evading the fulfillment of fiscal obligations: "
3. In Article 10, paragraph 1 is amended to read as follows:
„Art. 10 - (1) In case of committing an offense of tax evasion provided in art. 8 and 9, if during the criminal investigation or trial, the damage caused is fully recovered, and its value does not exceed 100,000 EUR, in the equivalent of the national currency, the fine penalty may be applied. If the damage caused and recovered under the same conditions is up to 50,000 EUR, in the equivalent of the national currency, the fine penalty shall apply.ˮ
4. In Article 10, two new paragraphs are inserted after paragraph 1, para. (11) and (12), with the following content:
"(11) In the case of committing one of the offenses provided in art. 8 and 9, if during the criminal investigation or during the trial until the pronouncement of a final court decision, the damage caused by committing the deed, increased by 20% of the calculation base, plus interest and penalties is fully recovered, the deed shall not be punished, applying the provisions of art. 16 para. (1) lit. h) of Law no. 135/2010 on the Criminal Procedure Code, as subsequently amended and supplemented.
(12) The provisions of this article shall apply to all defendants even if they have not contributed to the cover damage stipulated in para. (1) and (11). "
