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  • Mărfurile supuse accizelor. Răspunderea penală pentru încălcarea reglementărilor de marcare și circulație a acestora
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iconMărfurile supuse accizelor. Răspunderea penală pentru încălcarea reglementărilor de marcare și circulație a acestora

La art.250 din Codul penal (CP) este prevăzută răspunderea pentru transportarea, păstrarea sau comercializarea mărfurilor supuse accizelor, fără marcarea lor cu timbre de control sau timbre de acciz. Conform art. 119 alin. (1) din Codul fiscal (CF), accizul reprezintă impozitul de stat care se percepe, direct sau indirect, asupra unor mărfuri de consum1, iar prin comiterea infracțiunii prevăzute la art.250 alin. (1) din CP2 se aduce atingere relațiilor sociale cu privire la circuitul legal al mărfurilor supuse accizelor, ocrotite împotriva...

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28 August /2019 14:40

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