Critici cu privire la O.U.G. nr. 41/2022 pentru instituirea Sistemului naţional privind monitorizarea transporturilor rutiere de bunuri cu risc fiscal ridicat RO e-Transport

Raul MIRON

Horea HĂDĂRĂU

Paul Cristian PÎNCĂ

ABSTRACT

On January 1, 2023, economic operators who purchase goods established as being in the category of those with high fiscal risk by order of the president of the National Agency for Fiscal Administration subject to road transport at national level on public roads have the obligation to register the transport on the platform RO E-Transport. Although the stated purpose of the regulation is to make the transparency of the import and export of goods more efficient and consequently to reduce tax fraud, in fact, due to the deficient way of the wording and logic of the new regulation, the finality of the law is diverted from the intended purpose. The authority, instead of gaining a sword for the fight against evasion, rather acquires an extra bag for collection of tax in the...