<abstract xmlns="http://www.w3.org/1999/xhtml">

<p>The present work analyzes the trade with excise goods and is addressed to traders of excise goods, entrepreneurs, as well as practitioners in the financial and accounting field, who, in the transactions made with excise goods, may violate the relevant legislation, and may be sanctioned as a contravention, or as the case may be, criminal. Given that the sale of excisable products represents a high fiscal risk, the fiscal authorities have introduced a series of laws, acts, and provisions, including the regulation to use electronic invoicing using the SAF-T (Standard Audit File for Taxation) reporting system, E-invoice or Statement 406 in all situations of trading (excisable) products with high fiscal risk starting from July 2022, by issuing electronic invoices, which bring changes regarding the authorization, movement of excisable products and the procedure for carrying out activities with excisable products, to reduce tax evasion, monitoring, compliance and sanctioning of those who do not comply with excise legislation. In the content of the work, through a case study, we will describe a case regarding non-compliance with the legislation by an entity, how it was sanctioned, and the applicable legislation for this act. The present article considers the current implacable reality, which is, that with the appearance of new rules or obstacles in combating fraud, the methods of fraud have also diversified.</p>
</abstract>

The present work analyzes the trade with excise goods and is addressed to traders of excise goods, entrepreneurs, as well as practitioners in the financial and accounting field, who, in the transactions made with excise goods, may violate the relevant legislation, and may be sanctioned as a contravention, or as the case may be, criminal. Given that the sale of excisable products represents a high fiscal risk, the fiscal authorities have introduced a series of laws, acts, and provisions, including the regulation to use electronic invoicing using the SAF-T (Standard Audit File for Taxation) reporting system, E-invoice or Statement 406 in all situations of trading (excisable) products with high fiscal risk starting from July 2022, by issuing electronic invoices, which bring changes regarding the authorization, movement of excisable products and the procedure for carrying out activities with excisable products, to reduce tax evasion, monitoring, compliance and sanctioning of those who do not comply with excise legislation. In the content of the work, through a case study, we will describe a case regarding non-compliance with the legislation by an entity, how it was sanctioned, and the applicable legislation for this act. The present article considers the current implacable reality, which is, that with the appearance of new rules or obstacles in combating fraud, the methods of fraud have also diversified.

Operations with Excise Goods, Sanctions Vs. Misdemeanors

“Vasile Goldiș” Western University of Arad

Journal of Legal Studies

This work is licensed under the Creative Commons Attribution 4.0 International License.

{"article-title":"Operations with Excise Goods, Sanctions Vs. Misdemeanors"}

The present work analyzes the trade with excise goods and is addressed to traders of excise goods, entrepreneurs, as well as practitioners in the financial and...

Operations with Excise Goods, Sanctions Vs. Misdemeanors

Published Online: Nov 10, 2022

Page range: 1 - 12

Received: Sep 01, 2022

Accepted: Oct 01, 2022

DOI: https://doi.org/10.2478/jles-2022-0012

Keywords
excise duty, excise goods, defrauding the legal regime of contraventions, tax code

© 2022 Marius Boiţă et al., published by Sciendo

This work is licensed under the Creative Commons Attribution 4.0 International License.

Operations with Excise Goods, Sanctions Vs. Misdemeanors

Published Online: Nov 10, 2022

Page range: 1 - 12

Received: Sep 01, 2022

Accepted: Oct 01, 2022

DOI: https://doi.org/10.2478/jles-2022-0012

Keywordsexcise duty, excise goods, defrauding the legal regime of contraventions, tax code

© 2022 Marius Boiţă et al., published by Sciendo

This work is licensed under the Creative Commons Attribution 4.0 International License.

Keywords
excise duty, excise goods, defrauding the legal regime of contraventions, tax code