Caracterul subsecvent al infracţiunii de spălare de bani în raport cu infracţiunea predicat

Subsequent nature of the money laundering crime in relation to the predicate crime

Abstract

In the case where no loss has been caused yet, since the tax obligations have not become due, this does not mean that the crime was not committed. The tax avoidance crime, provided for under art. 9 paragraph (1) letter c) of Law no. 241/2005, is committed when any expenses which are not based on any actual operations are recorded in the accounting books or in other legal documents, or any fictitious operations are recorded for the purpose of escaping the performance of the tax obligations, and the existence of the respective crime is not conditional upon the existence of a prejudice at this time.

The assertion that by committing the crime of money laundering the loss caused by the tax avoidance crime is repaired in all cases shall be wrong from the theoretical point of view, since this loss is frequently...