2023-12-22 10:36:00
In these final days of 2023, the Romanian Parliament quickly adopted a new bill amending the Tax Evasion Law (no. PL-x no. 805/2023). From the beginning, we must emphasize that the objectives under which this project was promoted – preventing and combating the phenomenon of tax evasion (so widespread in our country and generating significant damage to society) – are undoubtedly valid and extremely current, so we support them categorically and without any reservations.
Dan Dascălu, Baias Mihail BoianPhoto: PwC Romania
The atmosphere heated up – not only at the political level, but also in the media – around the eternal problem of Romanian society: the practical solutions for recovering the damage related to tax evasion crimes, i.e. stimulating those targeted by criminal proceedings to pay the amounts owed and possible additional amounts in the exchange of mitigation of criminal treatment in the case of damages up to 1 million lei. Without wishing in any way to minimize the importance of the debate on this subject, we cannot fail to note that there are many other matters of the utmost importance which have unfortunately not received any attention, so that we believe it is necessary and it is useful to present them briefly herefollowing from a purely technical point of view, and without focusing our attention on the matters of expediency upon which the political factor is undoubtedly called upon to decide.
- Failure to withhold tax at source cannot be criminalized as an offense in a democratic society but essentially involves only a tax dispute
A first aspect subject to our analysis concerns the amendment related to the criminalization of the act of not withholding the taxes/contributions listed in the annex to the law, without the statement of reasons stating in any way what were the reasons why the legislator chose to bring back in discussion and adopt the criminalization of this act “overnight”.
Read the rest of the article on the PwC Romania blog
Article signed by Dan Dascălu, Partner D&B David and Baias Mihail Boian, Partner D&B David and Baias.
Article supported by PwC Romania
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