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Momentul consumării infracţiunii de contrabandă

In the case of the criminal offence stipulated under article number 270,
paragraph, 2 letter b) of law No. 86/2006, the moment of the development of the
offence is essential to the assessement of the subsequent conduct of the author of
the offence.
Taking into consideration the fact that the practise of the courts and
prosecutors ‘ offices have proved to be labile, the author seeks to establish clear
criteria that may be useful to practitioners in this field.

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Infracţiunea de contrabandă şi infracţiunea de evaziune fiscală

This material is intended to give an explanation of issues concerning the legal status of facts about the crime may withhold tax evasion, punished under Art. 9 par. 1 letter of Law no. 241/2005, with the crime of smuggling and punishable under Art. 270 par. 1, 2 or 3. Our approach takes as starting points for finding that, in judiciary practice, situations in which it was retained possession, transport, manufacture or sale of excise goods (including tobacco products), or derived from knowing that smuggling by individuals, have received contradictory indictments.