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Law decriminalising under one million euro tax evasion, constitutional
The Constitutional Court of Romania (CCR) rejected on Tuesday the petition filed by the Save Romania Union (USR) and the Right Force party on the unconstitutionality of the draft law initiated by Marcel Ciolacu and Nicolae Ciuca, which decriminalises tax evasion with damages worth less than one million euros if it is covered in full plus 15%, adding interest and penalties.
This is the Law on measures to strengthen the capacity to combat tax evasion, adopted in December 2023 by the Chamber of Deputies.
The CCR argues that the law is an important step towards the transition "towards modern theories" of criminal law, in which the main objective of criminal policy should be the discovery and confiscation of illicit goods.
However, the Court found that the legal provisions are in line with the constitutional requirements regarding the quality of the law, equality of rights, the law-making procedure and respect for the decisions of the CCR.
The Chamber of Deputies adopted in December 2023, as a decision-making body, the draft initiated by the Social Democratic Party (PSD) and National Liberal Party (PNL) leaders, Marcel Ciolacu and Nicolae Ciuca, on some measures to strengthen the capacity to combat tax evasion. The bill amends Law No 241/2005 on preventing and combating tax evasion.