Anti Illicit Trade (“AIT”) – main laws existing in Romania and their application

By Sorin Strătulă (Partner)

This short analysis will briefly present the main national legislation in force regarding AIT (as of March 2012), with a focus on those provisions of the Fiscal Code and Customs Code on the matter, as well as on the provisions of the legislation in force sanctioning corruption crimes.

Main national primary legislation with respect to AIT (including corruption crimes):

  • Romania’s Customs’ Code (“Customs Code”);
  • Romania’s Fiscal Code (“Fiscal Code”);
  • Government Emergency Ordinance no. 104/2002, as subsequently modified, on marketing of goods under duty free regime (“GEO 104/2002”);
  • Law no. 241/2005, as subsequently modified, on prevention and fight against fiscal evasion (“Law 241/2005”);
  • Law no. 656/2002, as subsequently amended, on money laundering (“Law 656/2002”).
  • Law 39/2003, as subsequently modified, on the prevention and fight against organized crime (“Law 39/2003”).
  • Law no. 78/2000, as subsequently modified, regarding the prevention, discovery and sanctioning corruption (“Law 78/2000”).
  • Penal Code of Romania, as actually in force (“Penal Code”)

You can download the full article in PDF format below