The High Court of Cassation and Justice

The Romanian Law no. 298/2023 for the amendment of the Romanian Law no. 272/2004 on the protection and promotion of children's rights At the request of the child, expressed after acquiring full exercise capacity, if he continues his studies only once in each form of education provided by law, special protection is granted, in accordance with the law, throughout the studies, but not exceeding the age of 26. Children for whom a special protection measure has been established have the right, on leaving the special protection system, regardless of when they leave, including if they have opted to continue it under the conditions, to a single-time allowance, the amount of which is three times the amount of the minimum gross basic salary per country guaranteed in payment, established according to the law. The Romanian Decision no. 15/2023 of the High Court of Cassation and Justice regarding the File no. 1.459/1/2023 having as object the appeal in the interest of the law formulated by the General Prosecutor of the Prosecutor's Office attached to the High Court of Cassation and Justice, aiming at a legal issue The appeal in the interest of the law formulated by the Prosecutor General of the Prosecutor General of the Prosecutor's Office attached to the High Court of Cassation and Justice was argued that, in the national judicial practice, there is no unitary point of view regarding the structure of the assimilated smuggling crime provided by art. 270 para. ( 3 ) of the Romanian Law no. 86/2006 on the Romanian Customs Code, respectively its relationship with the crime provided by art. 452 para. (1) letter h) of the Romanian Law no. 227/2015 on the Fiscal Code and the crime provided by art. 270 para. (1) of the Romanian Criminal Code, with several jurisprudential guidelines. In this legal context, the courts, notified by the indictments or by requests for finding the intervention of a law of decriminalization, according to the procedure provided by art. 595 of the Romanian Code of Criminal Procedure, with facts consisting of the possession or marketing of more than 10,000 unmarked cigarettes, improperly marked or with false markings, knowing that they come from smuggling, initially classified in the assimilated smuggling crime provided by art. 270 para. (3) of the Romanian Law no. 86/2006 on the Romanian Customs Code, taking into account the mandatory provisions of art. 3 para. (2) of the Romanian Law no. 187/2012 for the implementation of Law no. 286/2009 on the Romanian Criminal Code, it must determine whether the actual act with which they were notified has been decriminalized or whether it is criminalized by another law in force, even under a different name. The Romanian Constitutional Court established by Decision no. 176 of March 24, 2022, published in the Official Gazette of Romania, Part I, no. 451 of May 5, 2022, that the provisions of art. 270 para. (3) of the Romanian Law no. 86/2006 on the Romanian Customs Code are unconstitutional, in essence, for not establishing a value threshold/as long as the facts assimilated to the smuggling under which the acts incriminated by the mentioned article do not constitute an offense. In the case of the crime provided by art. 270 para. (3) of the Romanian Law no. 86/2006 on the Romanian Customs Code, there is a specific purpose, namely the evasion from the payment of taxes due to the state. The provisions of art. 270 para. (3) of the Romanian Law no. 86/2006 on the Romanian Customs Code, found unconstitutional by Decision no. 176/2022, they sanctioned the circumvention of the payment of taxes and duties due to the state budget. Or, the criminalization of the special form of tax evasion provided by art. 452 para. (1) letter h) of the Romanian Law no. 227/2015 on the Romanian Fiscal Code protects similar social relations, respectively the social relations regarding the fulfillment of the fiscal obligations by reference to certain goods and of a certain quantity, conditions in which it appears as a special norm in relation to the crime of concealment, provided by art. 270 of the Romanian Criminal Code, which only adjacent/secondary defends property relations, its special legal object being given by the relations regarding the administration of criminal justice. Thus, the appeal in the interest of the law formulated by the General Prosecutor of the Prosecutor's Office attached to the High Court of Cassation and Justice is admitted.

The High Court of Cassation and Justice

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