IDEAS home Printed from https://ideas.repec.org/p/smo/upaper/007ap.html
   My bibliography  Save this paper

Crimes of Smuggling in the Regulation of the Romanian Customs Code

Author

Listed:
  • Alexandru Peicea

    (Bucharest Bar Association, Romania)

Abstract

In Romanian doctrine, the crime of smuggling has been defined in various ways, but it has been concluded that this is the circumvention of customs duties by avoiding customs checkpoints. By committing a crime of smuggling, the perpetrator seeks to avoid the payment of excise duties, VAT, the payment of other taxes or duties, as well as the avoidance of rules prohibiting the sale of certain goods or merchandise. The aim of the paper is to bring to the attention of the general public both theorists and legal practitioners, the content of the criminalization norm regarding the crime of smuggling, the object of the crime, the subjects of the crime, its place, objective side, subjective side, but also forms of crime. This paper is also intended to address some procedural issues regarding the prosecution, investigation and sanctioning of those who commit such crimes.

Suggested Citation

  • Alexandru Peicea, 2020. "Crimes of Smuggling in the Regulation of the Romanian Customs Code," Proceedings of the 20th International RAIS Conference, December 6-7, 2020 007ap, Research Association for Interdisciplinary Studies.
    • Handle: RePEc:smo:upaper:007ap
    as

    Download full text from publisher

    File URL: http://rais.education/wp-content/uploads/2021/01/007AP.pdf
    File Function: Full text
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:smo:upaper:007ap. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Eduard David (email available below). General contact details of provider: http://rais.education/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.