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ICCJ_220720 AI generated

Interpretation of "illicitly obtained revenues" in commercial suspension fines under the market products and services ordinance

Case Number ICCJ_220720
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, acting as the panel for the resolution of legal questions, admitted the preliminary reference requests from the Court of Appeal of Galati and the Court of Appeal of Sibiu, establishing a mandatory interpretation that resolves the disputed legal issue for all pending cases. The dispute centered on the civil and administrative contentious proceedings regarding commercial contraventions, specifically requiring clarification on the calculation of the fine for the offense of trading after the suspension of commercial activity. The court held that the phrase "illicitly obtained revenues" in Article 73, paragraph 23 of Government Ordinance No. 99/2000 regarding the commercialization of products and services on the market, is interpreted to refer exclusively to the gross revenues realized from commercial activity between the date of the suspension of commercial activity and the moment the contravention was detected.

Legislator headnote

AI generated

art. 521 alin. (3) din Codul de procedură civilă; Interpretation of "illicitly obtained revenues" in commercial suspension fines under the market products and services ordinance: The dispute centered on the civil and administrative contentious proceedings regarding commercial contraventions, specifically requiring clarification on the calculation of the fine for the offense of trading after the suspension of commercial activity. The court held that the phrase "illicitly obtained revenues" in Article 73, paragraph 23 of Government Ordinance No. 99/2000 regarding the commercialization of products and services on the market, is interpreted to refer exclusively to the gross revenues realized from commercial activity between the date of the suspension of commercial activity and the moment the contravention was detected.

Keywords

AI generated
calculation of fine commercial activity interpretation of laws peremption in commercial matters pending proceedings tax evasion

Cited Legislation

AI generated
art. 521 alin. (3) din Codul de procedură civilă
Cited in the dispositive to establish that the decision is mandatory and obligatory for the referring courts.
AI generated
Decizia nr. 116/2024
Interpretation of "illicitly obtained revenues" in Art. 73(23) GO 99/2000: gross versus net commercial income subject to confiscation
Decizia nr. 4688/2007
Suspension of tax assessment objection pending criminal investigation for potential fraudulent transactions
Decizia nr. 64/2021
Suspension of administrative tax objection due to pending criminal proceedings for tax evasion
Decizia nr. 3109/2006
Additional profit tax assessment and penalties: action to compel resolution of suspended administrative proceedings dismissed as unfounded
ICCJ_234613
Binding interpretation of fine calculation for cash payment contraventions under Law No. 70/2015

Key legal questions extracted by Legislator

AI generated
art. 521 alin. (3) din Codul de procedură civilă

Cited in the dispositive to establish that the decision is mandatory and obligatory for the referring courts.

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Full text

ROMÂNIA

ÎNALTA CURTE DE CASAŢIE ŞI JUSTIŢIE

Completul pentru dezlegarea unor chestiuni de drept

Minuta deciziei nr. 116 Dosar nr. 1386/1/2024

Ședința de la 9 decembrie 2024

ÎN NUMELE LEGII

DECIDE:

Admite sesizările formulate de Tribunalul Galați - Secția contencios administrativ și fiscal în Dosarul nr. 202/233/2022 şi de Tribunalul Sibiu - Secția a II-a civilă, de contencios administrativ și fiscal în dosarele nr. 120/306/2022 și nr. 9.546/306/2022, în vederea pronunțării unei hotărâri prealabile şi, în consecinţă, stabileşte că:

În interpretarea şi aplicarea prevederilor art. 73 pct. 23 din Ordonanța Guvernului nr. 99/2000 privind comercializarea produselor şi serviciilor de piaţă, republicată, cu modificările şi completările ulterioare, sintagma „veniturile realizate ilicit” se referă la veniturile brute realizate din activitatea comercială desfăşurată între data suspendării activităţii comerciale şi momentul constatării contravenţiei.

Obligatorie, potrivit dispozițiilor art. 521 alin. (3) din Codul de procedură civilă.

Pronunțată în ședință publică astăzi, 9 decembrie 2024.