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ICCJ_130111 AI generated

Fictitious transfer of shares: criminality conditioned on the non-decriminalization of the underlying predicate offense

Case Number ICCJ_130111
Court / Authority
Jurisdiction Romania (RO)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The High Court of Cassation and Justice admitted the reference for a preliminary question raised by the Craiova Court of Appeal and established that the crime of fictitious transfer of share parts under Article 280¹ of Law No. 31/1990 is not constituted if the underlying offense for which the penalty was evaded had been decriminalized. This decision resolves the dispute concerning the interpretation of the legal provisions on fictitious capital increases or share transfers used to evade criminal liability, specifically addressing the procedural scenario where the predicate crime ceases to be an offense due to constitutional decriminalization. The Court held that such a subsequent decriminalization fails to satisfy one of the conditions of criminality (typicity) required for the retention of the specific offense of fictitious transfer of shares.

Legislator headnote

AI generated

art.2801 din Legea nr. 31/1990, art.477 alin.3 din Codul de procedură penală; Fictitious transfer of shares: criminality conditioned on the non-decriminalization of the underlying predicate offense: 31/1990 is not constituted if the underlying offense for which the penalty was evaded had been decriminalized. This decision resolves the dispute concerning the interpretation of the legal provisions on fictitious capital increases or share transfers used to evade criminal liability, specifically addressing the procedural scenario where the predicate crime ceases to be an offense due to constitutional decriminalization. The Court held that such a subsequent decriminalization fails to satisfy one of the conditions of criminality (typicity) required for the retention of the specific offense of fictitious transfer of shares.

Keywords

AI generated
transfer of shares criminal offense capital transfer share capital e-justice interpretation of the law

Cited Legislation

AI generated
art.2801 din Legea nr. 31/1990
The substantive provision interpreted by the court to determine that the condition of criminality is not met when the underlying offense was decriminalized.
art.477 alin.3 din Codul de procedură penală
The procedural provision governing the obligatoriness of the decision from the date of its publication in the Official Monitor.
AI generated
Decizia nr. 18/2016
Fictitious share transfer offence not typified where predicate tax offence decriminalized; referral admitted.
Decizia nr. 3590/2012
Fictitious transfer of company shares to evade criminal investigation and tax evasion: requirement for concurrent criminal proceedings and valuation of unchallenged fiscal expert reports in civil liability.
Decizia nr. 1254/2013
Fictitious share transfer to evade prosecution does not break subject link for prior tax evasion; aggravation threshold met by harm exceeding 500,000 EUR
ICCJ_86624
Tax evasion and fraudulent share transfer convictions upheld on appeal
Decizia nr. 64/RC/2020
Extraordinary appeal rejected; embezzlement and fictitious share transfer convictions upheld with confiscation

Key legal questions extracted by Legislator

AI generated
art.2801 din Legea nr. 31/1990

The substantive provision interpreted by the court to determine that the condition of criminality is not met when the underlying offense was decriminalized.

art.477 alin.3 din Codul de procedură penală

The procedural provision governing the obligatoriness of the decision from the date of its publication in the Official Monitor.

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Full text

R O M Â N I A

ÎNALTA CURTE DE CASAŢIE ŞI JUSTIŢIE

COMPLETUL PENTRU DEZLEGAREA UNOR CHESTIUNI DE DREPT ÎN MATERIE PENALĂ

Minuta deciziei nr. 18 Dosar nr. 2163/1/2016

Şedinţa din data de 27 septembrie 2016

ÎN NUMELE LEGII

D E C I D E:

Admite sesizarea formulată de Curtea de Apel Craiova – Secţia Penală şi pentru Cauze cu Minori, în dosarul nr.13968/63/2014, prin care se solicită pronunţarea unei hotărâri prealabile pentru dezlegarea următoarei chestiuni de drept: modalitatea de interpretare a dispoziţiilor art.2801 din Legea nr. 31/1990, în sensul de a se lămuri dacă este îndeplinită condiţia tipicităţii infracţiunii de transmitere fictivă a părţilor sociale, atunci când pentru infracţiunea pentru care s-a început urmărirea penală, de la care s-a sustras inculpatul prin vânzarea părţilor sociale, a intervenit dezincriminarea, ca efect al Deciziei Curţii Constituţionale nr.363 din 07.05.2015.

Stabileşte că, în interpretarea dispozițiilor art.2801 din Legea nr.31/1990, în ipoteza în care infracțiunea pentru care s-a început urmărirea penală, de la care s-a sustras inculpatul prin transmiterea fictivă a părților sociale, a fost dezincriminată, nu mai este îndeplinită una din condiţiile de tipicitate pentru reţinerea acestei infracţiuni.

Obligatorie de la data publicării în Monitorul Oficial al României, Partea I, potrivit art.477 alin.3 din Codul de procedură penală.

Pronunţată, în şedinţă publică, astăzi 27 septembrie 2016.