Distincţiile dintre infracţiunile de contrabandă asimilată şi deţinere sau comercializare de bunuri în afara antrepozitului fiscal, în lumina deciziei Curţii Constituţionale a României nr. 176/2022

drd. BOGDAN-MIHAI DUMITRU*

* Doctorand al Facultăţii de Drept din cadrul Universităţii "Titu Maiorescu" din Bucureşti; e-mail: publicimagelimited@protonmail.com

Judecător - Judecătoria Constanţa

ABSTRACT

Considering the recent Decision of the Constitutional Court of Romania No 176/2022 by which it was established that the provisions of Article 270 (3) of the Law No 86/2006 on the Romanian Customs Code regarding the offence of assimilated smuggling are unconstitutional, this study aims to analyze whether these facts are still incriminated, in another form, namely the possession or sale of goods outside the fiscal warehouse provided by Article 451 (1) h) of the Law No 227/2015 on the Fiscal Code.

Keywords:

assimilated smuggling; possession of goods outside the fiscal warehouse; the Decision of the...