The offence of cigarette smuggling. Postponement of punishment application. Individualization of sentence execution. Appeal in cassation

DREPT PENAL ŞI PROCESUAL PENAL

Abstract

For the retention of the offence of smuggling provided for by art. 270 para. 3 of law no.86/2006 it is sufficient to prove, besides the fact of collection, possession, production, transport, takeover, storage, delivery, sale or sale of goods or goods to be placed under a customs procedure, the fact that the offender has known that these goods or goods come from contraband or are intended to commit it, without the need to prove in advance the commission by a concrete person and in a detailed way expressly of the offences referred to in para. 1 or 2 of the same article (High Court of Cassation and Justice, HP Decision no. 32 of 11.12.2015).

The appeal filed by the civil party The Romanian State through the National Agency for Fiscal Administration is founded, given that the commission of the deed was retained and a damage composed of customs duties, VAT and excise duties due to the state was calculated, to which are added the accessories until the date of the actual payment of the damage.