Despre natura juridică a veniturilor fondului pentru mediu. Privire critică asupra Deciziei nr. 9 din 6 aprilie 2020 a Înaltei Curţi de Casaţie şi Justiţie - completul pentru dezlegarea unor chestiuni de drept

dr. CRISTINA ONEŢ*

* e-mail: cristina.onet@ulbsibiu.ro

Conf. univ. - Facultatea de Drept, Universitatea "Lucian Blaga" din Sibiu

ABSTRACT

The present paper aims to bring to your attention the Decision No 9 of 6 April 2020 of the High Court of Cassation and Justice - Panel for the settlement of some matters of law that took into account the legal nature of the revenues collected at the Environmental Fund in order to determine whether the acts of theft in any way from the establishment of these fiscal burdens may fall under the provisions of the Law No 241/2005 for preventing and combating tax evasion. The mentioned decision established that the revenues of the Environment Fund that give rise to tax receivables are not fiscal receivables that may fall under the law to prevent and combat...