Following an appeal in front of the High Court of Cassation and Justice, it has been decided that the underlining in accounting registers or other legal forms of expenses not being based on real activities or the outlining of fictive activities, by the use of false invoices and fiscal receipts, so as to avoid the fulfillment of fiscal duties, constitutes the tax fraud felony prescribed by the Art no.9, par (1), letter c) of Law no.241/2005 for the prevention and control of tax fraud.

Issuer: the High Court of Cassation and Justice
Date: the 6th of November 2017