Noile criterii de individualizare a cuantumului zilei amendă în cazul persoanelor juridice ca urmare a modificării Codului penal prin Legea nr. 214/2023

Dr. Mihail UDROIU

judecător, Curtea de Apel Oradea

ABSTRACT

Following the decision of the Constitutional Court no. 708/2021 the Law no. 214/2023, has provided the criteria for determining the amount of a day-fine.

In the content of the article, the criteria established by the legislator are analyzed, on the one hand, in the case of legal persons that have the obligation to prepare annual financial statements or, as the case may be, in annual accounting reports (total income and total assets), and, on the other hand part, in the case of legal persons that have the obligation to prepare and submit financial statements/annual accounting reports, but which were established in the year of registration of the act of referral to the court, as well as legal entities that do not have the obligation to prepare and submit financial statements/ annual...