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ICCJ_156647 AI generated

Environmental Fund Waste Levies as Non-Fiscal Obligations Excluding Tax Evasion Liability

Case Number ICCJ_156647
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, in its Plenary for the Resolution of Legal Questions, issued a binding preliminary ruling that the income contributions payable to the Environmental Fund do not constitute a "fiscal obligation" within the meaning of fiscal evasion legislation, thereby resolving a legal conflict raised by the Ploiești Court of Appeal. The dispute arose from criminal proceedings where the state sought to prosecute a waste holder for tax evasion, specifically regarding the failure to pay a 2% levy on revenue from waste sales (or a 3% levy for metallic waste generated by the waste generator), with the core issue being the legal characterization of these specific environmental levies under the criminal code. Relying on Article 9(1)(a) of Emergency Government Ordinance No. 196/2005 regarding the Environmental Fund and contrasting it with Article 2(1)(e) and Article 9 of Law No. 241/2005 on the prevention and combat of tax evasion, the Court established that these environmental fund contributions fall outside the statutory definition of fiscal obligations, meaning non-payment does not give rise to liability for the crime of fiscal evasion.

Legislator headnote

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art. 9 din Legea nr. 241/2005, art. 477 alin. (3) din Codul de procedură penală; Environmental Fund Waste Levies as Non-Fiscal Obligations Excluding Tax Evasion Liability: The dispute arose from criminal proceedings where the state sought to prosecute a waste holder for tax evasion, specifically regarding the failure to pay a 2% levy on revenue from waste sales (or a 3% levy for metallic waste generated by the waste generator), with the core issue being the legal characterization of these specific environmental levies under the criminal code. Relying on Article 9(1)(a) of Emergency Government Ordinance No. 196/2005 regarding the Environmental Fund and contrasting it with Article 2(1)(e) and Article 9 of Law No. 241/2005 on the prevention and combat of tax evasion, the Court established that these environmental fund contributions fall outside the statutory definition of fiscal obligations, meaning non-payment does not give rise to liability for the crime of fiscal evasion.

Keywords

AI generated
environmental levy fiscal law tax evasion obligation to pay contributions environmental liability emergency government ordinance

Cited Legislation

AI generated
art. 9 din Legea nr. 241/2005
e) şi art. 9 din Legea nr. 241/2005 pentru prevenirea şi combaterea evaziunii fiscale.
art. 477 alin. (3) din Codul de procedură penală
Cited to establish the binding nature of the decision.
AI generated
Decizia nr. 9/2020
Environmental fund contribution not a tax obligation under Law 241/2005; tax evasion convictions quashed and remanded.
Decizia nr. 1765/2021
Environmental fund contribution: legal distinction between waste recycling and valorization via other methods under O.U.G. 196/2005
Decizia nr. 3543/2015
Environmental Fund Packaging Waste Contributions: Statutory Obligation Not Subordinated to Subsequent Calculation Methodology Orders
Decizia nr. 170/2015
Validity of partial tax liability for Environmental Fund contributions based on judicial accounting expertise verifying distributor authorizations
Decizia nr. 4145/2011
Extinguishment of environmental fund contribution obligation under amended O.G. No. 196/2005 and retention of jurisdiction on second cassation cycle pursuant to Article 20(3) of Law No. 554/2004

Key legal questions extracted by Legislator

AI generated
art. 477 alin. (3) din Codul de procedură penală

Cited to establish the binding nature of the decision.

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Full text

ROMÂNIA

ÎNALTA CURTE DE CASAŢIE ŞI JUSTIŢIE

Completul pentru dezlegarea unor chestiuni de drept

Minuta deciziei nr. 9 Dosar nr. 3144/1/2019

Şedinţa din 6 aprilie 2020

ÎN NUMELE LEGII

DECIDE:

Admite sesizarea formulată de Curtea de Apel Ploieşti – Secţia penală şi pentru cauze cu minori şi familie, în dosarul nr. 1290/114/2016, în vederea pronunţării unei hotărâri prealabile şi, în consecinţă, stabileşte că:

Veniturile la Fondul pentru mediu, constând în contribuţia de 2% din veniturile realizate din vânzarea deşeurilor, obţinute de către deţinătorul deşeurilor, persoană fizică sau juridică (de 3% din veniturile realizate din vânzarea deșeurilor metalice feroase şi neferoase, obţinute de către generatorul deşeurilor, persoană fizică sau juridică), reglementată de art. 9 alin. (1) lit. a) din Ordonanţa de urgenţă a Guvernului nr. 196/2005 privind Fondul pentru mediu, aprobată cu modificări şi completări prin Legea nr. 105/2006, cu modificările şi completările ulterioare, nu constituie obligaţie fiscală în sensul art. 2 alin. (1) lit. e) şi art. 9 din Legea nr. 241/2005 pentru prevenirea şi combaterea evaziunii fiscale.

Obligatorie, potrivit dispoziţiilor art. 477 alin. (3) din Codul de procedură penală.

Pronunţată în şedinţa publică din 6 aprilie 2020.