The offence provided by Article 181 of Law no. 78/2000. False documents under private signature provided for under art. 322 para. 1 of the Criminal Code. Concurrence of offences. Offence of tax avoidance provided by art. 8 para. 1 of Law no. 241/2005

DREPT PENAL ŞI DREPT PROCESUAL PENAL

Abstract

The use of presentation in bad faith of any falsified documents under private signature, which resulted in unlawfully obtaining funds from the budget of the Union, committed by the same person who, as accomplice, contributed to committing forgery, accomplishes the content of the offences of use or presentation in bad faith of any false inaccurate or incomplete documents or statements, provided for by Article 181 para. 1 of Law no. 78/2000 and false documents under private signature, provided for under Article 322 para. 1 of the Criminal Code, in actual concurrence of several offences in one action. The offence of the person who knowingly contributes, as accomplice, to drawing up false documents under private signature used or presented for the purpose of unlawfully obtaining funds from the budget of the Union, meets the constitutive elements of the offences of aiding to the use or presentation in bad faith of any false inaccurate or incomplete documents or statements, provided for under Article 48 para. 1 of the Criminal Code, in relation to Article 181 para. 1 of Law no. 78/2000 and false documents under private signature, provided for under Article 322 para. 1 of the Criminal Code, in actual concurrence of several offences in one action. The request for VAT refund related to a purchase for which financing has been fraudulently obtained from European funds, shall not meet the constitutive elements of the offence of tax avoidance provided for under Article 8 para. 1 of Law no. 241/2015, under the conditions in which the operation is actual and no other circumstances were outlined, from which the bad faith of the taxpayer could arise.