Subsequent nature of the money laundering crime in relation to the predicate crime

DREPT PENAL ŞI DREPT PROCESUAL PENAL

Abstract

In the case where no loss has been caused yet, since the tax obligations have not become due, this does not mean that the crime was not committed. The tax avoidance crime, provided for under art. 9 paragraph (1) letter c) of Law no. 241/2005, is committed when any expenses which are not based on any actual operations are recorded in the accounting books or in other legal documents, or any fictitious operations are recorded for the purpose of escaping the performance of the tax obligations, and the existence of the respective crime is not conditional upon the existence of a prejudice at this time. The assertion that by committing the crime of money laundering the loss caused by the tax avoidance crime is repaired in all cases shall be wrong from the theoretical point of view, since this loss is frequently caused when tax obligations become due and payable, ad this moment does not coincide with the time of committing the crime, and the criminal product is repaired, which has been obtained immediately after having committed the crime, namely after having recorded in the accounting books or in other legal documents any expenses which are not based on actual operations.