Calculation base for tax evasion penalties: Interest and penalties apply to initial prejudice, excluding 20% majoration
Romania (RO)
Legislator summary
AI generatedThe High Court of Cassation and Justice, through its Complete Body for Resolving Issues of Law in Criminal Matters, admitted the preliminary issue referred by the Bucharest Court of Appeal and ruled that interest and penalties under Article 10(11) of Law No. 241/2005 on the prevention and combating of tax evasion are applicable only to the damage produced by the commission of the offense, expressly excluding the 20% majoration of the calculation base from the interest and penalty base; this binding decision is mandatory from the date of its publication in the Official Gazette pursuant to Article 477(3) of the Code of Criminal Procedure. The dispute concerned the correct legal basis for calculating statutory interest and penalties in tax evasion cases, specifically whether the calculation base should be inflated by the 20% additional penalty or limited to the initial tax damage. The decisive legal basis is the interpretation of Article 10(11) of Law No. 241/2005, which the court construed to apply financial sanctions solely to the principal prejudice, not to the aggravated amount.
Legislator headnote
AI generatedart. 10 alin. (11) din Legea nr. 241/2005, art. 477 alin. (3) din Codul de procedură penală; Calculation base for tax evasion penalties: Interest and penalties apply to initial prejudice, excluding 20% majoration: 241/2005 on the prevention and combating of tax evasion are applicable only to the damage produced by the commission of the offense, expressly excluding the 20% majoration of the calculation base from the interest and penalty base; this binding decision is mandatory from the date of its publication in the Official Gazette pursuant to Article 477(3) of the Code of Criminal Procedure. The dispute concerned the correct legal basis for calculating statutory interest and penalties in tax evasion cases, specifically whether the calculation base should be inflated by the 20% additional penalty or limited to the initial tax damage. The decisive legal basis is the interpretation of Article 10(11) of Law No. 241/2005, which the court construed to apply financial sanctions solely to the principal prejudice, not to the aggravated amount.
Keywords
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AI generatedKey legal questions extracted by Legislator
AI generatedProcedural basis cited in the dispositive to establish that the decision is mandatory from the date of publication in the Official Gazette.
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. 66 Dosar nr. 1629/1/2021
Şedinţa din data de 29 septembrie 2021
ÎN NUMELE LEGII
D E C I D E:
Admite sesizarea formulată de Curtea de Apel București – Secția a II-a penală în dosarul nr. 1059/98/2018, prin care se solicită pronunţarea unei hotărâri prealabile pentru dezlegarea chestiunii de drept: „Dacă dobânzile şi penalitățile se aplică la prejudiciul produs prin comiterea faptei, majorat cu 20% din baza de calcul sau dobânzile şi penalitățile se calculează doar la prejudiciul produs prin comiterea faptei” și stabilește următoarele:
Dobânzile şi penalitățile la care se referă art. 10 alin. (11) din Legea nr. 241/2005 pentru prevenirea și combaterea evaziunii fiscale se aplică doar la prejudiciul produs prin comiterea faptei, fără a se lua în considerare majorarea cu 20% din baza de calcul.
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, 29 septembrie 2021.