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Sintact Legea 241 15 Iul 2005 Law No 241 of July
Sintact Legea 241 15 Iul 2005 Law No 241 of July
Sintact Legea 241 15 Iul 2005 Law No 241 of July
Intră în vigoare:
27 august 2005 An
Legea 241/15-iul-2005 (traducere) LAW no. 241 of July 15, 2005 on preventing and
combating tax evasion (traducere)
Dată act: 15-iul-2005
Emitent: Parlamentul
(2)If by the acts referred to in paragraph (1) a damage of more than 100,000 euros has
occurred, in the equivalent of the national currency, the minimum limit of the punishment
provided by law and its maximum limit shall be increased by 5 years.
(3)If by the acts referred to in paragraph (1) a damage of more than 500,000 euros has
occurred, in the equivalent of the national currency, the minimum limit of the punishment
provided by law and its maximum limit shall be increased by 7 years.
CHAPTER III:Causes of reduction of punishments, prohibitions and disqualifications
Article 10
(1)In case of committing an offence referred to in Article 61, 8 or 9, if during the
criminal investigation or trial the damage caused is fully covered and its value does not
exceed EUR 100,000, in the equivalent of the national currency, a fine may be imposed.
If the damage caused and recovered under the same conditions is up to 50,000 euros, in
the equivalent of the national currency, the penalty with a fine is applied.
*) Admits the exception of unconstitutionality raised by the court, ex officio, in File no.
2.059/98/2015 (old format number 516/2018) of the Bucharest Court of Appeal - Second
Criminal Section, by Nicolae Minea in File no. 1.171/95/2018 of the Gorj Tribunal - Criminal
Section and by Gabriel Neagu in File no. 452/93/2019 of the Ilfov Tribunal - Criminal
Section and finds that the phrase "claims of the civil party", contained in the provisions of
Article 10 (1) of Law no. 241/2005 for preventing and combating tax evasion, in the drafting
prior to the amendment by Law no. 55/2021 on the amendment and completion of Law no.
241/2005 for preventing and combating tax evasion, is unconstitutional.
(11)If the damage caused by the commission of the acts referred to in Article 61, 8 or 9
does not exceed the value of EUR 100,000, in the equivalent of the national currency,
and during the criminal investigation or during the trial until a final court decision is
issued, it, increased by 20% of the calculation base, plus interest and penalties, is fully
covered, the act is not punishable, applying the provisions of Article 16 paragraph (1)
letter h) of Law no. 135/2010 on the Code of Criminal Procedure, with subsequent
amendments.
*) By Decision no. 66/2021 The High Court of Cassation and Justice establishes that the
interest and penalties referred to in Article 10 paragraph (11) of Law no. 241/2005 for
preventing and combating tax evasion is applied only to the damage produced by committing
the deed, without taking into account the increase by 20% of the calculation base.
(12)The provisions of this Article shall apply to all defendants even if they have not
contributed to covering the damage provided for in paragraphs 1 and 11).
(2)The provisions set out in paragraphs (1) and (11) shall not apply if the perpetrator has
committed another offence provided for by this Law within a period of 5 years from the
commission of the act for which he benefited from the provisions of paragraph (1) or (11).
Article 11
If an offence provided for by this Law has been committed, the taking of precautionary
measures shall be compulsory.
Article 12
The founders, administrators, directors or legal representatives of the company cannot be
founders, directors or legal representatives of the company, and if they have been elected, the
persons who have been convicted for the offences provided for by this law are deprived of
their rights.
CHAPTER IV:Final provisions
Article 13
(1)On the date of the final decision of the court of conviction for any of the offences provided
for by this Law, the court shall communicate to the National Trade Register Office a copy of
the operative part of the final court decision.
(2)Upon receipt of the operative part of the final court decision of conviction, the National
Trade Register Office will make the appropriate entries in the Trade Register.
Article 14
If, as a result of committing an offence, the amounts owed to the general consolidated budget
cannot be established on the basis of the taxpayer's records, they will be determined by the
competent body according to the law, by estimation, under the conditions of the Fiscal
Procedure Code.
Article 15
This law shall enter into force 30 days after its publication in the Official Gazette of
Romania, Part I.
Article 16
On the date of entry into force of this Law, the following shall be repealed:
a)Law nr. 87/1994 for combating tax evasion, republished in the Official Gazette of Romania,
Part I, no. 545 of 29 July 2003, as amended;
b)Article 280 of Law. 53/2003 - Labor Code, published in the Official Gazette of Romania,
Part I, no. 72 of 5 February 2003, as amended;
c)Article 188 of Government Ordinance no. 92/2003 on the Code of Fiscal Procedure,
republished in the Official Gazette of Romania, Part I, no. 560 of June 24, 2004, with
subsequent amendments.
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This law was adopted by the Romanian Parliament, observing the provisions of Article 75
and Article 76 paragraph (1) of the Constitution of Romania, republished.