persons, for the purpose of preventing corruption acts

RReegguullaattiioonnss oonn ccoorrrruuppttiioonnaanndd oorrggaanniizzeedd ccrriimmee

LAWon preventing, discovering and

sanctioning of the corruption acts*

LAWon fighting tax evasion

*LAW

on declaring and control of the wealthof dignitaries, magistrates, civilservants and of certain persons

with management position*

LAWon urgency procedure

for the prosecution and judgementof certain infractions of corruption

L A Won preventing, discovering

and sanctioning of the corruption acts*

CHAPTER IGeneral provisions

Art. 1. Ñ The present law institutes measures forpreventing, discovering and sanctioning of corruption actsand applies to the following persons:

a) who exercise a public position, irrespective of theway in which they were invested, within publicauthorities or public institutions;

b) who fulfil, permanently or temporarily, according tolaw, a position or a task, to the extent to which theyparticipate in decisions-making, or they can influencethem, within public services, autonomous r�gies, tradingcompanies, national companies, national societies,cooperative units or other economic units;

c) who carry out control duties according to the law;d) who grant specialized assistance to the units

stipulated in let. a) and b), to the extent to which theyparticipate in the taking of decisions or can influencethem;

e) who, irrespective of their capacity, achieve, controlor grant specialized assistance, to the extent to which theyparticipate in the decision-making or can influence them,with regard to operations that involve capital circulation,banking, hard currency exchange or credit operations,investment operations in stock exchanges, in insurance, inmutual investment or regarding the bank accounts orthose assimilated to them, domestic and internationaltransactions;

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* The Law No. 78 of 8 May 2000 was published in the OfficialGazette of Romania, Part I, No. 219 of 18 May 2000.

(2) The provisions of the Law No. 115/1996 referring tothe modality of submitting the declaration of assetsapplies accordingly also in the case stipulated in para (1).

CHAPTER IIIInfractions

Section 1Categories of infractions

Art. 5. Ñ (1) In the meaning of the present law,corruption infractions are those infractions stipulated inart. 254Ð257 in the Penal Code, as well as infractionsstipulated in special laws, as specific modalities of theinfractions stipulated in art. 254Ð257 of the Penal Code,depending on the capacity of the persons that commit theacts or depending on against whom the deeds arecommitted or in relation to the activity domains wherethese are committed.

(2) In the meaning of the present law, infractionsassimilated to the corruption infractions are theinfractions, stipulated in art. 10Ñ13.

(3) The provisions of the present law are applicablealso the infractions mentioned in art. 17, which are indirect connection with the corruption infractions or withthose assimilated to such infractions.

Section 2Corruption infractions

Art. 6. Ñ The infractions of bribe taking Ñ stipulated inart. 254 in the Penal Code, of bribing Ñ stipulated in art.255 in the Penal Code, of receiving undue advantages Ñstipulated in art. 256 in the Penal Code and ofintercession Ñ stipulated in art. 257 in the Penal Code, arepunished according to those texts of law.

Art. 7. Ñ (1) The fact of bribe taking, stipulated in art.254 in the Penal Code, if committed by a person who,according to law, has duties of finding or of sanctioningof the contraventions or of finding pursuit or judging theinfractions, are sanctioned with the punishment

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f) who have a management position in a political partyor formation, in a trade union, in an employerÕsorganization or in a non-profit society or foundation;

g) other natural persons than those stipulated in let.a) Ñ f), under the terms stipulated by law.

CHAPTER IISpecial rules of conduct for certain categories of

persons, for the purpose of preventing corruption actsArt. 2. Ñ The persons stipulated in art. 1 are compelled

to carry on the duties that are incumbent on them inexercising their functions, duties or tasks assigned tothem, by strictly observing the laws and the rules ofprofessional conduct, and to ensure the protection andthe carrying out of the legitimate rights and interests ofthe citizens, without using their positions, duties or tasksreceived, for the obtaining for them or for other personsof money, goods or other undue advantages.

Art. 3. Ñ (1) The persons stipulated in art. 1 let. a), aswell as those that hold a management position, fromdirectors included, and up, within the autonomous r�gies,national companies, national societies, trading companiesin which the state or an authority of the local publicadministration is a shareholder, the public institutionsinvolved in the carrying out of the privatization process,the National Bank of Romania, the banks in which thestate is controlling stockholder, have the obligation todeclare their assets under the terms of the LawNo. 115/1996 on declaring and control of the assets of thedignitaries, magistrates, civil servants and of certainpersons with management positions.

(2) The non-submitting of the declaration of assets bythe persons stipulated in para (1) brings about the ex-officio opening of the control procedure of the assetsunder the terms of the Law No. 115/1996.

Art. 4. Ñ (1) The persons stipulated in art. 1 let. a) and c)are obliged to declare, within 30 days from receipt, anydirect or indirect donation or physical presents received inconnection with the exercising of their functions or duties,with the exception of those that have a symbolic value.

78

Corruption and organized crime

institutions, during a selling activity of these, committedby those holding management, ruling or administrationduties;

b) the granting of credits or subsidies by infringing thelaw or the crediting rules, non-following up, according tolaw or the crediting rules, of the contracted destinationsof the credits or subsidies, or non-following up of theremaining credits;

c) the utilization of the credits or subsidies for otherpurposes than those for which they had been granted.

Art. 11. Ñ (1) The deed of a person who, by virtue ofhis position, of the duty or of the task received, has theobligation to supervise, to control or to liquidate a privateeconomic unit, to carry out for it any task, to mediate orfacilitate the carrying on of certain commercial orfinancial operations by the private economic unit or toparticipate with capital to such economic unit, if the deedis of such nature as to bring him directly or indirectlyundue advantages, shall be punished by imprisonmentfrom 2 to 7 years.

(2) If the deed stipulated in para (1) has beencommitted within a period of 5 years from the cessationof the function, duty or task, it shall be punished byimprisonment from 1 to 5 years.

Art. 12. Ñ The following deeds shall be punished byimprisonment from 1 to 5 years, if committed for thepurpose of obtaining for himself or for somebody elsemoney, goods or other undue advantages:

a) the carrying out of financial operations, as acts ofmerchant, incompatible with the position, duty or taskwhich is carried out by a person or the conclusion offinancial transactions, utilizing information obtained byvirtue of the position, duty or task;

b) the utilization, in any modality, directly orindirectly, of information that are not meant for publicityor allowing the access of unauthorized persons to theseinformation.

Art. 13. Ñ The deed of a person who has a leadershipposition in a party or in a political formation, in a tradeunion or in a non-profit society or a foundation that usesits influence or authority for the purpose of obtaining for

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81c. 6

stipulated in art. 254 para 2 in the Penal Code regardingthe committing of the infraction by an official withcontrol duties.

(2) The deed of bribing carried out towards one of thepersons stipulated in para (1) or towards an official withcontrol duties is sanctioned with the punishmentstipulated in art. 255 in the Penal Code, the maximum ofwhich is increased by 2 years.

(3) The infractions of accepting undue advantages andintercession, if committed by one of the personsmentioned in para (1) and (2), shall be sanctioned withthe punishment stipulated in art. 256 in the Penal Code,respectively in art. 257 in the Penal Code, the maximumof which shall be increased by 2 years.

Art. 8. Ñ The provisions of art. 254 Ñ 257 in the PenalCode also apply to the managers, directors, administratorsand auditors of trading companies, national companiesand societies, autonomous r�gies and to any othereconomic units.

Art. 9. Ñ In the case of the infractions stipulated in thepresent section, if committed in the interest of a criminalorganization, association or group or of one of theirmembers or to influence the negotiations of internationalcommercial transactions or the international exchanges orinvestments, the maximum of the punishment providedby law for such infractions shall be increased by 5 years.

Section 3Infractions assimilated to corruption infractions

Art. 10. Ñ The following deeds shall be punished byimprisonment from 5 to 15 years and the interdiction ofcertain rights, if committed for the purpose of obtainingfor himself or for somebody else money, goods or otherundue advantages:

a) the establishing, deliberately, of a reduced value,compared to the real market value, of the goodsbelonging to the economic units in which the state or anauthority of the local public administration is ashareholder, committed during the privatization activityor on the occasion of a commercial transaction, or of thegoods belonging to public authorities or public

80


f) the contraband with goods originating in thecommitment of an infraction stipulated in sections 2 and3 or committed for achieving the aim pursued by suchcrime;

g) the infractions stipulated in Law No. 87/1994 for thefighting of fiscal evasion, committed in connection withthe infractions stipulated in sections 2 and 3;

h) the infractions of fraudulent bankruptcy and theother infractions stipulated by Law No. 31/1990 ontrading companies, republished, with the subsequentmodifications and completions, committed in connectionwith the infractions stipulated in sections 2 and 3;

i) the traffic with drugs, the non-observance of thefirearms and ammunitions regime, the traffic of personsfor the purpose of practicing prostitution, committed inconnection with a crime stipulated in sections 2 and 3.

Art. 18. Ñ (1) The infractions stipulated in art. 17 let.a)Ñd) shall be sanctioned with the punishment stipulatedin the Penale Code for such crimes, the maximum ofwhich shall be increased by 2 years.

(2) The infractions stipulated in art. 17 let. e) shall besanctioned with the punishments stipulated in Law No. 21/1999on the prevention and sanctioning of money laudering, themaximum of which shall be increased by 2 years.

(3) The infractions stipulated in art. 17 let. f) shall besanctioned with the punishments stipulated in Law No.141/1997 on the Customs Code of Romania, themaximum of which shall be increased, in the case ofsimple contraband, by 3 years, and in the case ofqualified contraband, by 5 years.

(4) The infractions stipulated in art. 17 let. g) shall besanctioned with the punishment stipulated in Law No.87/1994 on fighting of fiscal evasion, the maximum ofwhich shall be increased by 2 years.

(5) The infractions stipulated in art. 17 let. h) shall besanctioned with the punishment stipulated in Law No.31/1990, republished, the maximum of which shall beincreased by 2 years.

(6) The infractions stipulated in art. 17 let. i) shall besanctioned, as the case may be, with the punishmentstipulated in art. 312, 279 or 329 in the Penal Code.

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himself or for somebody else money, goods or otherundue advantages, shall be punished by imprisonmentfrom 1 to 5 years.

Art. 14. Ñ If the deeds stipulated in art. 12 and 13 arecommitted under the terms of art. 9, the maximumpunishment stipulated by law shall be increased by 3years.

Art. 15. Ñ The attempt to the infractions stipulated inthe present section is punishable.

Art. 16. Ñ If the deeds stipulated in the present sectionconstitute more severe infractions, according to the PenalCode or to some special laws, these are punished underthe terms and with the sanctions established in thoselaws.

Section 4Infractions directly connected to corruption infractions

Art. 17. Ñ In the meaning of the present law, thefollowing infractions are in direct connection with thecorruption infractions or with infractions assimilated tothem as stipulated by art. 10 Ñ 13:

a) the concealment of goods originating in thecommitment of an infraction stipulated in sections 2 and3, as well as favouring the persons that committed suchinfraction;

b) the association for the purpose of committing aninfraction stipulated in sections 2 and 3 or in let. a) of thepresent article;

c) the false and the use of forgeries committed for thepurpose of hiding the perpetration of one of theinfractions stipulated in sections 2 and 3 or committedfor the achieving of the aim pursued by such aninfraction;

d) the abuse in office against the public interests,committed for the achieving of the aim pursued throughan infraction stipulated in sections 2 and 3;

e) the infractions of laundering money, stipulatedunder Law No. 21/1999 on preventing and sanctioning thelaundering money, when the money, goods or othervalues originate in an infraction stipulated in sections 2and 3;


82

illicit act has been carried out that could draw penalresponsibility according to the present law.

(2) The persons with control duties are obliged, duringthe carrying out of the control act, to proceed to theensuring and preserving the traces of the infraction, ofthe material evidence and of any means of proof thatmight assist the organs of penal pursuit.

Art. 24. Ñ The persons stipulated in art. 1 let. e), whoknow of operations that involve the circulation of capitalsor other activities, stipulated in art. 1, regarding amountsof money, goods or other values that are supposed tooriginate from crimes of corruption or assimilated tothose, have the obligation to intimate the organs of penalpursuit or, as the case may be, the organs for theascertaining of the commitment of the crime or thecontrol organs authorized by law.

Art. 25. Ñ (1) The carrying out in good faith of theobligations stipulated in art. 23 and 24 does not constitutean infringement of the professional or banking secret andoes not draw penal, civil or disciplinary responsibility.

(2) The provisions stipulated in para (1) apply even ifthe investigation or the judging of the notified facts led tothe not starting or cessation of the penal pursuit oracquittal.

(3) The anonymous intimations cannot be taken intoconsideration.

(4) The non-fulfillment by ill intention of theobligations stipulated in art. 23 and 24 represent crimesand are punished according to art. 262 in the Penal Code.

Art. 26. Ñ The banking secret and the professional oneare not opposable to the organs of penal pursuit, thejudging instances or the Court of Audit.

Art. 27. Ñ (1) When there are solid indicationsregarding the commitment of one of the crimes stipulatedin the present law, for the purpose of gathering proofs orof indentifying the culprit, the public prosecutor mayorder, for a period of at most 30 days:

a) the putting under surveillance of the bankingaccounts and of the accounts assimilated to them;

b) the putting under surveillance or under listening ofthe telephone lines;

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Section 5Common provisions

Art. 19. Ñ In the case of committing the infraction towhich the present chapter refers, the money, assets andany other goods that were given in order to determine thecommitting of the infraction or to reward an infringer ofthe law or those obtained by committing the infraction, ifthey are not returned to the prejudiced person and to theextent that they do not serve to its compensation, shall beconfiscated, and if the goods are not found, the convictshall be obliged to pay their equivalent in money.

Art. 20. Ñ In the case in which a crime from amongthose stipulated in the present article was committed, thetaking of protective measures is compulsory.

CHAPTER IVProcedural provisions

Section 1General provisions

Art. 21. Ñ (1) The infractions stipulated in the presentlaw as corruption infractions or as infractions assimilatedto those or as infractions in direct connection with thecorruption infractions, if they are flagrant, shall bepursued and judged according to the provisions of art.467Ñ479 in the Code of penal procedure.

(2) If the infractions stipulated in para (1) are notflagrant, the penal pursuit and the trial shall be carriedout according to the ordinary law procedure.

Art. 22. Ñ In the case of the infractions stipulated insection 2, chapter III, the penal pursuit shall becompulsorily carried out by the public prosecutor.

Section 2Special provisions on discovering and pursuit of infractions

Art. 23. Ñ (1) The persons with control duties shall beobliged to notify the organ of penal pursuit or, as the casemay be, the organ for the ascertaining the commitment ofinfractions, authorized by law, with regard to any datafrom which indications result that an operation or an

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Supreme Court of Justice, the organs that have equal legalcompetencies in the discovery and pursuit of thesecrimes, shall delegate, for one year, the necessary numberof persons specialized in this field, in order to carry out,under the direct leadership, the supervision and directcontrol of the public prosecutors in the Section forfighting corruption and organized criminality within theProsecutorÕs Office by the Supreme Court of Justice, thetrial documents conferred by law.

(5) For the clarifying of certain technical problems ofspecialty, there may function, under the terms of para (4),by the Section for fighting corruption and organizedcriminality within the ProsecutorÕs Office by the SupremeCourt of Justice, specialists in the financial, banking,customs or in other similar fields.

(6) The provisions of para (4) and (5) apply accordinglyalso in the case of specialized structures in the field ofcorruption and organized criminality, which functions atterritorial level.

(7) The Section for fighting corruption and organizedcriminality within the ProsecutorÕs Office by the SupremeCourt of Justice, as well as the corresponding territorialstructures, shall also carry out operations of centralizing,analyzing and turning to good account the data andinformation held by them or received from the otherorganisms involved in the fight against corruption andorganized criminality, thus setting up a bank data in thefield of the deeds of corruption and of organizedcriminality.

(8) The structure, as well as the personnel andpositions establishment of the Section for fightingcorruption and organized criminality within theProsecutorÕs Office by the Supreme Court of Justice, of theterritorial specialized services and bureaus shall beestablished under the terms of Law No. 92/1992 onjudicial organization, republished, with the subsequentmodifications.

Art. 29. Ñ (1) For the trial of the crimes of corruptionand of assimilated crimes, provided by the present law,specialized panels of judges may be set up, according to

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c) the access to the informational systems;d) the communication of authentic documents or under

private signature of banking, financial or accountingdocuments.

(2) For solid reasons, the measures may be extended bythe public prosecutor by motivated ordinance, eachextension not exceeding 30 days.

(3) During the judgement the instance may order theextension of these measures by motivated conclusion.

Art. 28. Ñ (1) By the present law, the Section forfighting corruption and organized criminality is set up,that shall operate within the ProsecutorÕs Office by theSupreme Court of Justice, as specialized structure in thisdomain, at national level.

(2) Similarly, by the present law, services are set up forfighting corruption and organized criminality within theprosecutorÕs offices by the courts of appeal and bureausfor fighting corruption and organized criminality withinthe prosecutorÕs offices by the courts, as specializedterritorial structures in this domain. The activity of theseservices and bureaus shall be coordinated by the Sectionfor fighting corruption and organized criminality, withinthe ProsecutorÕs Office by the Supreme Court of Justice.

(3) The Section for fighting corruption and organizedcriminality within the ProsecutorÕs Office by the SupremeCourt of Justice, as well as the services and the bureausstipulated in para (2) are carrying out, according to theCode of penal procedure and other special laws, the penalpursuit regarding the crimes of corruption stipulated inthe present law, as well as the crimes committed underthe conditions of organized crime. Similarly, the sectionleads and controls the activities carried out by the organsof the police and other organs involved in discoveringand penal pursuit of such crimes, supervising that thedocuments completed by these organs be effected byobserving the legal provisions.

(4) For the purpose of effecting with celerity andthroughness the activities of discovering and pursuit ofthe crimes of corruption and of the crimes assimilated tothem, stipulated in the present law, at the request of thegeneral public prosecutor of the ProsecutorÕs Office by the

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art. 15 in Law No. 92/1992 on judicial organization,republished, with the subsequent modifications.

(2) The persons stipulated in art. 28 para (4), (5) and (6)shall receive, besides the other pecuniary rights, anaddition of 30% from the basic wages.*

Section 3Common provisions

Art. 30. Ñ The final judicial decision of sentencing oracquittal may be published in the central newspapers or,as the case may be, local, mentioned in the decision.

Art. 31. Ñ The provisions of the present law arecompleted, with regard to the pursuit and judging, withthe provisions of the Code of penal procedure.

CHAPTER VFinal provisions

Art. 32. Ñ In the case of judicial documents concludedwith the infringement of the provisions of the presentlaw, the provisions of art. 14Ñ22 in the Code of penalprocedure are applicable.

Art. 33. Ñ Any provision contrary to the present law isabrogated.


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L A Won fighting tax evasion*

CHAPTER IGeneral provisions

Art. 1. Ñ Tax evasion is the avoiding by any means,totally or in part, from the payment of taxes, duties andother amounts owed to the state budget, local budgets,the state social insurance budget and the outside thebudget special funds by the natural and legal, Romanianor foreign persons further on called taxpayers.

Art. 2. Ñ The carrying out of permanent or temporaryactivities, generating taxable income, may take place onlyon the basis of an authorization issued by the competentbody or of another ground provided by law.

Art. 3. Ñ The taxpayers have the obligation, within 5days from registration, to declare to the revenueauthority on the radius of which they have theirheadquarters, the data in connection with their sub-units constituted in branches, subsidiaries, points ofwork, warehouses, shops and any other places in whichincome generating activities are carried on, the banksand banking accounts in lei and in foreign exchange,irrespective of the place where they operate, whetherdomestically or abroad.

Likewise, the taxpayers have the obligation to declareto the control body the taxable goods or assets stored inother places than those stipulated in para. 1.

The declaring of the head offices of the sub-unitsstipulated in para. 1, on the territory of the country, ismade at the territorial revenue authority where theseoperate.

Any change occurred in connection with the datastipulated in this article shall be notified to the competentrevenue authorities within 15 days from the date it tookplace.

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* The Law No. 87 of 18 October 1994 was published in the OfficialGazette of Romania, Part I, No. 299 of October 24, 1994.

* The article 29 para (2) was modified by the Ordinance of theGovernment of Romania No. 83 of 29 August 2000, published in theOfficial Gazette of Romania, Part I, No. 425 of 1 September 2000.

CHAPTER IIInfractions and penalties

Art. 9. Ñ The refusal to submit to the control bodiesestablished by law of the documents in proof and the book-keeping documents necessary for the establishing of theobligations towards the state is punishable by prison from 3months to 2 years or by fine from 200,000 to 1,000,000 lei.

Art. 10. Ñ The incomplete or inadequate drawing up ofprimary documents or of book-keeping or the acceptanceof such documents, for the purpose of preventing thefinancial-accounting verifications for identifying the casesof tax evasion is punishable by prison from 6 months to5 years and interdiction of certain rights or by fine from1,000,000 to 10,000,000 lei.

Art. 11. Ñ The avoidance of paying the taxes, dutiesand the contributions due to the state by non-recordingcertain activities, for which the law provides theobligation of recording, for the purpose of obtainingincome, is pubishable by prison from 2 to 8 years and theinterdiction of certain rights.

Art. 12. Ñ The avoidance of paying the tax liabilities,totally or in part, by not declaring the taxable income, thehiding of the taxable or chargeable object or source, orthe carrying out of any other operations in that regard ispunishable by prison from 2 to 7 years and theinterdiction of certain rights.

Art. 13. Ñ The deed of not recording by accountingdocuments or other legal documents, totally or in part,the income achieved or of recording expenses that are notbased on real operations, if they had as a result the non-payment or the diminishing of the tax, duty andcontribution is punishable by prison from 6 months to 5years and the interdiction of certain rights or by finefrom 1,000,000 to 10,000,000 lei.

Art. 14. Ñ The organizing or holding of doubleaccounting records, by the manager of the unit or byother persons with financial-accounting duties, or thealtering of the memories of the cash registres, markingdevices or of other means of data storing, in view ofdiminishing the income subjected to taxation, duties and

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At the request of the control organs, the banks areobliged to inform of the existence of the accounts openedby the taxpayers.

Art. 4. Ñ The taxpayers are obliged to record theincome and expenses made out of the carried outactivities, by drawing up registers or any other documentsstipulated by law.

Art. 5. Ñ The taxpayes are obliged to declare withsincerity the income achieved, the movable andimmovable goods owned or obtained under any legal title,as well as other values that generate titles of fiscal debt.

When law does not provide the obligation to submit areturn of income, the taxpayers are responsible for thecorrect calculation of the taxes and duties that they haveto pay to the budget, under the terms stipulated by law.

Art. 6. Ñ The natural and the legal persons who achieveincome or hold movables or immovables or carry onactivities subjected to taxes and duties are obliged to pay,in due time, the amounts owed to the state.

Art. 7. Ñ The non-observance of the fiscal regulations inthe customs field, by false declaration, under any form, ofthe values, or by avoidance of the goods from the customsoperations, with a view of not paying the customs dutiesor of diminishing them or of other fiscal obligations, shallbe sanctioned according to law.

Art. 8. Ñ The fiscal-financial bodies within the Ministry ofFinance and the subordinated territorial units, the FinancialGuard and other persons authorized by law have the right toverify the taxpayers with regard to the observance by theseof the legal provisions of organization and of the carrying onof the economic activities producing taxable income or thegoods that are objects of taxes and duties.

The taxpayers have the obligation to allow the carryingout of the control and to put at the disposal of the controlbodies all the accounting documents, the records and anyother material or value elements requested, in view offinding out the reality of the taxable or chargeable objectsor sources.


90

f) non-withholding or non-payment, by the taxpayers,on whom such obligations are incumbent, according tolaw, on legal time, the taxes, duties and contributions thatare achieved by stoppage at the source;

g) non-submitting the documents, reports and anyother data in connection with the activity performed bythe unit and the sub-units for which the taxpayers areresponsible, requested by the financial-fiscal bodies, inview of knowing the financial-accounting reality in thatunits or sub-units, as well as the utilization, under otherconditions than those stipulated by law, of the documentswith special regime;

h) non-fulfilment, in due time, of the provisionsstipulated in the control document concluded by thefinancial-fiscal bodies;

i) non-fulfilment of the obligations stipulated in art. 3of the present law;

j) non-honouring, unjustifiably, by the banks orfinancial institutions in which the taxpayers have openedmoney availabilities accounts, of the fiscal debt titlesissued by the competent bodies, for the forced pursuit ofthe taxes, duties and contributions not paid in due time,including the increases for the delay;

k) the avoidance of not paying the taxes, duties andcontributions owed to the sate for the income achieved bycarrying out unauthorized activities.

The contraventions stipulated in the present articleshall be sanctioned as follows:

1. those from let. a), b) and k), by fine from 100,000 to300,000 lei for natural persons and from 100,000 to2,000,000 for legal persons;

2. those in let. c) and h), by fine from 100,000 to300,000 for natural persons, while for the legal persons,by fine from 300,000 to 2,000,000 lei in the case of thedeed stipulated in let. c) and from 600,000 to 2,000,000 leiin the case of the deed stipulated in let. h);

3. those in let. d), e) and i), by fine from 100,000 to300,000 lei for natural persons and from 200,000 to1,000,000 lei for legal persons;

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contributions, is punishable by prison from 2 to 7 yearsand the interdiction of certain rights.

The destroying of accounting documents or of otherdocuments or of the memories of cash registers, markingdevices or of other means of data storing, for the purposeshown in para 1, is sanctioned with the punishmentstipulated in that paragraph.

Art. 15. Ñ The attempt to the infractions stipulated inart. 12 and 14 is punishable.

Art. 16. Ñ The fictitious declaration made by thetaxpayers or their representatives with regard to theheadquarters of a trading company or its changingwithout the fulfilment of the obligations provided by law,for the purpose of avoiding the fiscal control, ispunishable by prison from 2 to 7 years and theinterdiction of certain rights.

CHAPTER IIIContraventions and sanctions

Art. 17. Ñ The following deeds are contraventions, ifnot committed under such circumstances as to beinfractions, according to penal law:

a) non-declaring, by the taxpayers, within the timestipulated by law, of the income and goods subjected totaxation, duties and contributions;

b) non-drawing up in due time and according to thelegal provisions of the primary and accounting documentsregarding the income achieved by the taxpayers;

c) wrong calculation of the taxes, duties andcontributions, resulting in the diminishing of the value ofthe fiscal debt due to the state;

d) non-submitting by the taxpayers, at the request ofthe control bodies, of the supporting and accountingdocuments referring to the modality in which the taxliabilities were fulfilled;

e) the refusal to present to the financial-fiscal body thematerial goods subjected to taxation and duties, in view ofestablishing the veracity of the return of income and thereality of their recording;


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CHAPTER IV Final provisions

Art. 23. Ñ The present law comes into force within 30days from the date of its publication in the OfficialGazette of Romania.

Art. 24. Ñ Any provisions contrary to the present laware abrogated.

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4. those under let. f) and j), by fine from 100,000 to500,000 lei for natural persons and from 300,000 to3,000,000 lei for legal persons;

5. the deed under let. g), by fine from 100,000 to300,000 lei for natural persons and from 600,000 to2,000,000 lei for legal persons.

Art. 18. Ñ In the case in which the taxes, duties andcontributions owed to the state were diminished byinfringing the fiscal provisions, the contravening personsshall pay, besides the unpaid taxes, duties andcontributions, an amount equal to the difference of taxes,duties and contributions established by the control body.

If the control body finds that taxpayer has committed anew contravention within one year, it shall order thepayment, besides the difference in taxes, duties andcontributions established according to law, of an amountequal to the double of the differences found.

Art. 19. Ñ In the case in which, as a result ofcommitting an infraction or contravention, the taxes,duties and contributions owed cannot be established onthe basis of the taxpayerÕs record, these shall bedetermined by the control body by estimation, using forthat purpose any documents and information referring tothe relevant activity and time period, including bycomparison with similar activities and cases.

Art. 20. Ñ The finding of the contraventions and theapplying of the sanctions are made by the financial-fiscalcontrol bodies from the Ministry of Finance and from thesubordinated territorial units, by the Financial Guard andby other bodies authorized by law.

Art. 21. Ñ The official report shall be sent in copy tothe contravener by the control body that applied thesanction, within maximum 15 days from the day of itsdrawing up.

The complaint against the official report shall besolved by the court in the radius of which thecontravention has been committed.

Art. 22. Ñ The provisions of the present law shall becompleted with the provisions of the Law No. 32/1968 onthe establishing and sanctioning of contraventions,excepting art. 25Ñ27.


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according to the model provided for in the annex that isan integral part of the present law.

(2) The wealth declaration shall be submitted within 15days from the date of appointment of election to theposition. In the case of eligible positions, that involvevalidation, the submitting of the declaration shall bemade before the validation.

(3) The persons who exercise the positions stipulatedin art. 2 shall submit the wealth declaration within 15days from the date of the coming into force of thepresent law.

Art. 4. Ñ (1) The President of Romania shall submit thewealth declaration to the president of the ConstitutionalCourt.

(2) The presidents of the Chambers of the Parliamentand the prime minister shall submit the wealthdeclaration to the President of Romania.

(3) The deputies and the senators shall submit thewealth declaration to the president of the Chamber theyare part of.

(4) The members of the Government shall submit thewealth declaration to the prime minister.

(5) The civil servants and the persons withmanagement positions as stipulated in art. 2 shall submitthe wealth declaration to the public authority or, as thecase may be, to the person who, according to theConstitution or the law, has issued the document ofappointment to the position.

(6) The county and the local councillors, as well as themayors shall submit the wealth declaration to theprefects.

(7) The public authority or the person entitled toreceive and keep the wealth declaration shall issue acertificate acknowledging the receipt.

Art. 5. Ñ (1) The wealth declaration is a personal andirrevocable document.

(2) The wealth declaration is confidential and cannotbe consulted but in the cases and under the conditionsstipulated by law.

Art. 6. Ñ (1) The persons mentioned in art. 2 have theobligation, on the conclusion of their mandate or on

Law No. 115/1996

97c. 7

L A Won declaring and control of the wealth

of the dignitaries, magistrates, civil servantsand of certain persons with management

positions*

Art. 1. Ñ The obligation for declaring the wealth isinstituted for dignitaries, magistrates, civil servants andcertain persons with management positions inautonomous r�gies, the State Property Fund, the NationalBank of Romania and the banks with state capital, totalor a majority, as well as the procedure for the control oftheir wealth in case there are sure proofs that some ofthe goods or assets were not legally obtained.

CHAPTER IDeclaration of the wealth

Art. 2. Ñ The President of Romania, the deputies, thesenators, the members of the Government, the statesecretaries and undersecretaries, as well as thoseassimilated to them, the magistrates, the country andlocal councillors, the mayors, the civil servants that carryon their activity within the central or local publicauthorities, the members of the managing boards, and thepersons who hold management positions, from directors,included, and up, within the autonomous r�gies ofnational or local interest, of trading companies with statemajority capital, of the State Property Fund, of theNational Bank of Romania, of the banks with state capital,total or of majority, are obliged to declare their wealth,under the terms of the present law.

Art. 3. Ñ (1) The wealth declaration is made in writing,on own responsibility, and shall include the own goods,the common goods and those held in joint tenancy, aswell as those of the children found under support,

96

* The Law No. 115 of 16 October 1996 was published in the OfficialGazette of Romania, Part I, No. 263 of 28 October 1996.

take part in the proceedings of the investigationcommission.

(3) The investigation commission has a secretarydesignated by the president of the court of appeal out ofthe court clerks of that instance.

Art. 9. Ñ (1) The investigation commission shall startthe control activity as soon as it shall be intimated by aninvestigation request.

(2) The investigation request may be made by:a) the first public prosecutor of the prosecutorÕs office

by the court of appeal or the head of the public authorityin which functioned or is functioning the person whosewealth is subjected to investigation;

b) the persons who hold the public positions ordignities stipulated in art. 2 and who were publiclyblamed with regard to the origin of the wealth theyhold.

(3) The persons stipulated in para (2) letter a) maybe intimated by any citizen who knows and whosupplies sure indications that a person from amongthose stipulated in art. 2 have obtained valuable goodsthat he could not have obtained out of his legal incomeachieved by the respective persons or by other legalways.

(4) The investigation requests are addressed to theinvestigation commission by the court of appeal in theradius of which the person whose wealth is subjected tocontrol resides.

(5) The anonymous intimations can not lead to thestarting of the wealth control.

Art. 10. Ñ If the person whose wealth is subjected tocontrol is married, the control extends also on the wealthand the income achieved by the other spouse. Subjectedto the control are also the valuable goods that make theobject of the declaration, achieved through intermediarypersons or transmitted for good consideration toancestors, descendants, brothers, sisters and relatives ofthe same degree, as well as those transmitted free ofcharge to any other person.

Art. 11. Ñ The investigation request shall compulsorilyinclude the proofs on which it is based and the sources

Law No. 115/1996

99

cessation of the activity, to submit a new declarationregarding the wealth they hold on that date.

(2) The declaration stipulated in para (1) shall alsoinclude the documents of alienation for goodconsideration or free of charge, made during exercisingthe mandate or of fulfilling the duties of the position, forthe goods of value included in the declaration.

(3) The persons stipulated in art. 4 para (5) are obligedto bring the declaration up to date every 4 years.

(4) The non-submitting of the declaration for imputablereasons, within 15 days from ceasing the activity, leads tothe opening ex officio of the control procedure.

CHAPTER IIControl of the wealth

Art. 7. Ñ In the case in which between the declaredwealth on the date of investiture or appointment to theposition of the persons stipulated in art. 2 and thatobtained during the exercising of the position obviousdifferences are noted and there are sure proofs that somegoods or assets could not have been obtained out of thelegal income achieved by the respective person or byother legal ways, the wealth is subjected to the control,under the conditions of the present law.

A. Investigation commission

Art. 8. Ñ (1) By each court of appeal, an investigationcommission shall function, made of:

Ñ two judges from the court of appeal, designated byits president, of whom one shall have the capacity ofpresident;

Ñ a public prosecutor from the prosecutorÕs office thatoperates by the court of appeal, designated by the firstpublic prosecutor of that prosecutorÕs office.

(2) The president and the members of the investigationcommission are designated for a period of 3 years. Forthe same period and by the same persons threesubstitutes shall be designated, who shall replace thetitulars in case these, for legal reasons, will not be able to


98

(3) The measure of inalienability may be total or partialand may be taken also in the case of the bank or savingsbank (CEC) deposits and certificates.

(4) The measures stipulated in para (2) cease on thedate the stopping ordinance remains final.

Art. 14. Ñ (1) The investigation commission decides, bymajority of votes, within maximum 3 months from theday of the intimation, passing a motivated ordinance, bywhich it may order:

a) the sending of the case for solution to the court ofappeal in the radius of which the person whose wealth issubjected to control resides, if finding, on the basis of theproofs produced, that the obtaining of a part of thatwealth or of certain determined goods has no licitcharacter;

b) the stopping of the case, when finding out that theorigin of the goods is justified;

c) the suspension of the investigation and thesending of the case to the competent prosecutorÕsoffice, if in connection with the goods the origin ofwhich is unjustified it results the committing of aninfraction;

(2) The stopping ordinance is notified to the partiesand to the prosecutorÕs office attached to the court ofappeal, in the radius of which the commissionfunctions.

Art. 15. Ñ The investigation commission resumes thecontrol if:

a) after the stopping of the case new elements appearthat may lead to a contrary solution;

b) the organ of criminal prosecution, after carrying outthe investigations, in the situation stipulated in art. 14para (1) letter c), does not intimate the penal instance.

B. Judgment instance

Art. 16. Ñ (1) The president of the court of appeal orthe president of the section, on receiving the file, sets ajudgment term and orders the summoning of all partiesthat have been called to the investigation commission.The state, through the Ministry of Finance, shall always

Law No. 115/1996

101

where these may be asked for or it shall be accompaniedby proving documents.

Art. 12. Ñ (1) The documents and the proceedings ofthe investigation commission are not public. The personin case may take note of the documents and proceedingsof the file and may be assisted by a lawyer.

(2) The president orders the urgent summoning, beforethe investigation commission, of the person who madethe investigation request or of his representative, as wellas of the person whose wealth is subjected toinvestigation and of the husband or wife, as the case maybe, in order to be heard. The investigation commissionmay summon any person that could offer usefulinformation for the clarification of the origin of the goodsof the investigated person and may request from thepublic authorities or any other legal person necessaryinformation for solving the case. Those who, during thetime of the control, have obtained goods from the personinvolved shall be heard compulsorily.

(3) The investigation commission may carry out localinvestigations or may order the carrying out of a surveyto clarify the case.

(4) The investigations carried out by other persons thanthe members of the investigation commission are nulland void.

Art. 13. Ñ (1) Those summoned before the investigationcommission shall be heard in turn and shall produce theproofs that were at the basis of the investigation request.The person whose wealth is subjected to investigationmay produce proofs for defence before the commissionor may request the producing of these proofs by thecommission and, if he deems it necessary, he may submita declaration showing the income achieved and the wayhe obtained the wealth.

(2) The investigation commission may order protectivemeasures to prevent the alienation of the goods belongingto the person whose wealth is subjected to control, as wellas of those belonging to the persons stipulated in art. 10,if from the proofs produced it results that these measuresare necessary.


100

Art. 20. Ñ Against the sentences of the court of appealit may be introduced an appeal by the interested parties,the Ministry of Finance and the public prosecutor, within15 days from communication, with the Supreme Court ofJustice.

CHAPTER IIISpecial procedures

Art. 21. Ñ (1) The investigation of the wealth of thePresident of Romania, of the deputies, senators, membersof Government, secretary general of the Government,heads of central organs appointed by the President, byParliament or by the prime minister, of the judges of theConstitutional Court, of the commissioners of audit, of themembers of the Jurisdictional Board of the Court of Auditand of the financial public prosecutors attached to it, ofthe magistrates from the Supreme Court of Justice andfrom the General ProsecutorÕs Office attached to it, aswell as from the courts of appeal and the prosecutorÕsoffices attached to them, found in position, is made by aspecial commission consisting of:

Ñ two judges from the Supreme Court of Justice,designated by the president of that court, of whom onehas the capacity of president;

Ñ a public prosecutor from the General ProsecutorÕsOffice attached to the Supreme Court of Justice,designated by the general public prosecutor.

(2) The president and the members of the commissionare designated for a period of 3 years. For the sameperiod and by the same persons, three substitutes shall bedesignated.

(3) The commission has one secretary designated by thepresident of the Supreme Court of Justice out of theassistant-magistrates.

Art. 22. Ñ The request for investigation may be madeby:

a) the minister of justice or the general publicprosecutor;

Law No. 115/1996

103

be summoned to the instance. The participation of thepublic prosecutor is compulsory.

(2) The judges and the public prosecutor that were partof the investigation commission cannot participate in thejudgment.

Art. 17. Ñ (1) The judging of the cause is made bystarting from the proofs produced before the investigationcommission. On the first day of hearing the parties mayask for new proofs and the court of appeal can ordertheir approval, setting a new term.

(2) Until the final solving of the case, the judgmentinstance may order the inalienability of the goods, ifsuch measure has not been taken under the terms ofart. 13.

Art. 18. Ñ (1) If it is found that the obtaining of certaindetermined goods or of part of a goods is not justified,the court of appeal shall decide either the confiscation ofthe unjustified goods or parts, or the payment of anamount of money, equal to the value of the goods,established by the instance on the basis of expertappraisement. In the case of the obligation to pay theequivalent value of the goods, the instance shall alsoestablish the term of payment.

(2) If in connection with the goods the origin of whichis unjustified there results the committing of aninfraction, the instance shall send the file to thecompetent prosecutorÕs office, in order to analyze, if thecase may be, to initiate the criminal procedure.

(3) In case it is found that the origin of the goods isjustified, the instance decides the closing of the case.

C. Remedies at lawArt. 19. Ñ (1) The interested parties, the Ministry of

Finance and the public prosecutor may introduce anappeal against the stopping ordinance of the investigationcommission with the Supreme Court of Justice, within 10days from communication.

(2) Against the ordinance of sending the case to theinstance for solution can not be introduced an appealonly at the same time with the sentence passed onsubstance.


102

legal provisions referring to the distress against naturalpersons for non-payment of the pecuniary debts owed tothe state.

(4) The expenses made for the storing, conservationand turning to good account of the confiscated goodsshall be deducted from their sale ammounts.

Art. 27. Ñ In the case in which the confiscatedgoods are objects made of nobil metals or preciousstones, securities, foreign means of payment, objectsof art, valuable collections and museum objects, theseshall be deposited with the National Bank of Romaniaor, as the case may be, with the Ministry of Culture,with a view to turning to good account by auctioningthem.

Art. 28. Ñ (1) The investigation and the judgingprocedure of the origin of the goods, initiated against aperson, continues also against the heirs.

(2) The investigation may also be directly initiatedagainst the heirs, but only within 3 years from the date ofopening the inheritance. The heirs are responsible onlywithin to limit of the successional assets.

(3) The request for the investigation of the wealth ofone person, that has held a dignity or a public positionfrom among those stipulated in the present law, may bemade within maximum 5 years from the date of endingthe mandate or of removal from position.

Art. 29. Ñ All the documents of the procedure in thismatter are exempted from any stamp fee, and in case ofturning to good account of the goods by auction sale, novalue added tax shall be levied.

Art. 30. Ñ The amounts necessary for the carrying outof the expert appraisals ordered ex officio shall beadvanced out of a fund provided for in the budget of theMinistry of Justice, and in case of stopping the case, theyshall be covered from the state budget.

Art. 31. Ñ The provisions of the present law arecompleted by the provisions of the Code of civilprocedure and by those regarding the execution of thebudgetary debts.

Art. 32. Ñ The stopping ordinance of the investigationcommission or, as the case may be, the irrevocable

Law No. 115/1996

105

b) the persons stipulated in art. 21 para (1), in the casein which their wealth was the object of some publicreproaches.

Art. 23. Ñ The commission shall proceed to theinvestigation of the wealth of the persons involved, assoon as it shall be intimated in accordance with theprovisions stipulated in articles 9Ñ15.

Art. 24. Ñ (1) The cases regarding the personsstipulated in art. 21 para (1) are judged at the SupremeCourt of Justice, by a panel made of three judgesdesignated by the president of that court.

(2) A panel made of nine judges shall judge theappeals.

(3) The provisions of articles 16Ñ20 shall applyaccordingly.

Art. 25. Ñ The wealth of the President of Romania canbe investigated only after the expiry of the mandate,while during its duration, only at his request or on thebasis of the decision of the Parliament of Romania,adopted with the vote of the majority of the deputies andsenators. In this last case, the President of Romania maygive the Parliament explanations regarding the deedsimputed to him.

CHAPTER IVFinal provisions

Art. 26. Ñ (1) The enacting terms of the judgment,remained irrevocable, by which the illicit origin of certaingoods is noted, shall be communicated to the revenueauthority at the domicile of the person whose wealth wasinvestigated, in view of execution.

(2) The confiscated goods shall be turned to goodaccount by auction sale, the amounts thus obtainedbeing income to state budget. The starting price of theauction cannot be lower than the value of the goods,established by the instance on the basis of expertappraisement.

(3) The sale of the goods and the cashing of the debitsestablished under the terms of the present law are carriedon by the revenue authorities, in accordance with the


104

of d

ecla

ring

the

wea

lth, m

ay b

e su

bm

itte

d t

o th

e co

ntr

ol o

f th

e w

ealth, ac

cord

ing

toth

e pro

cedure

est

ablish

ed b

y th

e pre

sent

law

, if t

her

e ar

e su

re p

roof

s th

at c

erta

in o

fth

eir

good

s an

d a

sset

s hav

e not

bee

n o

bta

ined

leg

ally

.Art

. 39

.Ñ T

he

mag

istr

ates

that

are

par

t of

the

com

mis

sion

s st

ipula

ted in a

rt. 8

and

21, as

wel

l as

the

court

cle

rks

that

car

ry o

ut

the

wor

ks

for

thes

e co

mm

issi

ons

ben

efit

from

the

indem

nity

stip

ula

ted i

n a

rt. 13

par

a (1

) under

Law

No.

50/

1996

on t

he

pay

wag

es a

nd o

ther

rig

hts

of th

e per

sonnel

in the

judic

ial au

thor

ity

bod

ies.

Art

. 40

.Ñ O

n t

he

dat

e of

the

com

ing

into

for

ce o

f th

e pre

sent

law

, th

e Law

No.

18/1

968

on the

contr

ol o

f th

e or

igin

of

cert

ain g

oods

of n

atura

l per

sons, that

wer

e not

obta

ined

leg

ally

, th

e pro

visi

ons

of a

rt. 68

par

a (3

) in

Law

No.

68/

1992

on t

he

elec

tion

to t

he

Cham

ber

of

Dep

uties

and t

o th

e Sen

ate,

art

. 69

in L

aw o

n p

riva

tiza

tion

of

the

trad

ing co

mpan

ies

No.

58/1

991 an

d th

e G

over

nm

ent

Dec

isio

n N

o.

473/1

993 on

dec

lari

ng

the

wea

lth b

y th

e ci

vil

serv

ants

, w

ithin

the

exec

utive

pow

er a

uth

oritie

s, a

sw

ell as

any

other

pro

visi

ons

to the

contr

ary,

are

abro

gate

d.

AN

NE

XD

EC

LA

RA

TIO

N

The

un

dersigne

d ......................., ha

ving

the

positio

n of .......................................... at ....................,

declare, o

n my

own

resp

onsibility, tha

t toge

ther w

ith the

fam

ily* ha

ve the

following

wea

lth:

I. Im

mov

ables**:

1. A

gricultural land

Ñ total .................... ha

,of w

hich

***............................................................................................................................................................

....................................................................................................................................................................................

* By

fam

ily,inthese

nseof

thepres

entd

eclaration,

isun

derstood

thehu

sban

d,wife

andch

ildrenun

der su

pport.

** If in joint ten

ancy

, the

share-qu

ota

shall be

sho

wn.

*** Per m

ain

catego

ries

(arable, v

iney

ards

, orch

ards

, land

for c

onstruction

etc.).

Law No. 115/1996

107

decision of the judging instance, by which it is noted thatthe origin of the goods is justified, shall be published inthe Official Gazette of Romania.

Art. 33. Ñ (1) The person whose wealth has beendeclared, totally or in part, unjustified, by an irrevocablejudgment, shall be dismissed or revoked, as the case maybe, from the position held.

(2) The deputy or the senator whose wealth wasdeclared as unjustified, by an irrevocable judgment, shallbe considered as incompatible.

Art. 34. Ñ In the sense of the present law, civil servantis a person appointed or elected to a public position, withpermanence character, in the service of a central or localpublic authority or in a public institution subordinated toit. The civil servants may also be in the autonomousr�gies.

Art. 35. Ñ (1) The deed of he who, in the intimationaddressed to the persons stipulated in art. 9 para (2) lettera) and in art. 22 letter a), makes false statement withregard to the illicit character of the origin of the goods ofa natural person that holds one of the positions stipulatedin art. 2, represents an infraction and is punishable byprison from 6 months to 3 years.

(2) The producing or the concocting of false proofswith regard to the illicit character of the origin of thegoods of a person that holds one of the public positionsstipulated in art. 2 is punishable by prison from one yearto 5 years.

Art. 36. Ñ The deed of the persons stipulated in art. 2,of making wealth declarations that do not correspond tothe truth, represents the infraction of false in declarationsand is punishable according to the Penal Code.

Art. 37. Ñ The deed of a person who receives, storesor holds the wealth declarations stipulated by thepresent law, of publishing or divulging, in any otherway, totally or in part, their contents, represents aninfraction and is punishable by prison from 6 monthsto 3 years.

Art. 38. Ñ The persons stipulated in art. 2, that heldsimilar public positions after January 1, 1990, having,according to the legal regulations in force, the obligation


106

3. O

ther p

rofit-m

aking

activities

:Ñ n

ame

and

net an

ual profit

....................................................................................................................................................................................

....................................................................................................................................................................................

....................................................................................................................................................................................

IV. Mov

ables:

1. C

ollections

or ob

jects

of a

rt of s

pecial v

alue

(plas

tic a

rt works

, art furnitu

re, an

tique

s etc.):

....................................................................................................................................................................................

....................................................................................................................................................................................

....................................................................................................................................................................................

2. N

umismatic, ph

ilatelic, folk a

rt etc. c

ollections

:....................................................................................................................................................................................

....................................................................................................................................................................................

....................................................................................................................................................................................

3. F

oreign

excha

nge

depo

sits a

broa

d, to

the

equiva

lent o

f at lea

st 1

0,00

0,00

0 lei:....................................

....................................................................................................................................................................................

....................................................................................................................................................................................

4. D

epos

its a

t sa

ving

s ba

nk (CEC),

commercial b

anks

, inve

stmen

t fund

s of o

ver 10

,000

,000

lei:

Ñ in

lei.................................................................................................................................................................

Ñ in

foreign

exch

ange

........................................................................................................................................

5. D

ebts of a value over 10,00

0,00

0 lei...........................................................................................................

....................................................................................................................................................................................

6. M

otor v

ehicles, c

ars, tractors, a

gricultural mac

hine

ry, bo

ats, y

achts

etc. (bran

d, m

anufac

ture y

ear),

pcs..............................................................................................................................................................................

Law No. 115/1996

109

2. B

uildings

:....................................................................................................................................................................................

....................................................................................................................................................................................

2.1. D

wellings

:No.

Built area

Taxa

tion

value

____

____

____

____

____

____

____

____

____

____

____

____

____

____

____

__

Ñ a

partm

ent

...............................

...................................

......................................

Ñ v

illa

...............................

...................................

......................................

Ñ h

oliday

cam

p...............................

...................................

......................................

Ñ o

ther d

wellings

...............................

...................................

......................................

2.2. C

ommercial s

pace

sx

...................................

......................................

2.3. P

rodu

ction

spac

esx

...................................

......................................

II. L

ives

tock

and

pou

ltry:

If ex

ceed

ing

30 h

eads

for b

ig a

nimals

and

1.00

0 he

ads

for po

ultry

Th

e race

horse

s an

d an

imals

with

preciou

s fur sh

all be

men

tione

d se

parately.

III. Com

mercial a

ctivities

and

other p

rofit-m

aking

activities

:1. T

rading

com

panies

whe

re h

e is s

ingle

asso

ciate*:.

Ñ d

enom

ination

and

registered

cap

ital (fo

r ea

ch)

....................................................................................................................................................................................

....................................................................................................................................................................................

....................................................................................................................................................................................

....................................................................................................................................................................................

2. P

articipations

(sh

ares

, sh

ares

in

the

capital)

in trading

com

panies

:Ñ n

ame

of the

trading

com

pany

and

the

value

of the

shares

or of sha

res in the

cap

ital*.......................

....................................................................................................................................................................................

....................................................................................................................................................................................

* Inclus

ive

in c

ompa

nies

in

othe

r co

untries

.


108

7. O

bjec

ts a

nd jew

elry o

f go

ld, silver, platinum

and

preciou

s ston

es, of a

value

of ov

er 1

,000

,000

lei

each

or weigh

ing, in

total, ov

er 1

00 g

rams:...........................................................................................................

8. O

ther g

oods

(be

ehives

, ov

er 2

0), elec

tronic ap

paratus of a

value

of ov

er 5

,000

,000

lei e

ach:............

....................................................................................................................................................................................

The

pres

ent de

claration

cons

titutes

a p

ublic d

ocum

ent an

d I am

res

pons

ible, ac

cording

to p

enal law

,for the

inac

curacy

or the

inco

mplete

charac

ter of the

data.

Date

Signa

ture

..........................

..........................


110

L A Won urgency procedure for the prosecutionand judgement of certain infractions of

corruption*

Art. 1. Ñ The infractions stipulated in art. 254, 255, 256and 257 of the Penal Code, if they are flagrant, areprosecuted and judged according to the provisions of art.465 and 467Ð479 of the Code of penal procedure.

Art. 2. Ñ In the cases in which the infractionsstipulated in art. 1 are not flagrant, the criminalprosecution is carried out within maximum 10 days fromthe date of the intimation of the organ of criminalprosecution. If the criminal prosecution cannot be carriedout within that period of time due to the complexity ofthe case, the chief public prosecutor of the county or ofMunicipality of Bucharest, of or the public prosecutorhierarchically higher in rank, when the criminalprosecution is carried out by a public prosecutor in theGeneral ProsecutorÕs Office, may order the motivatedextension of the criminal prosecution duration, formaximum two times, each extension not exceeding 15days.

When the criminal prosecution is carried out by theorgan of penal investigation, this is obliged to forward thefile to the public prosecutor by at least 2 days prior to theexpiry of the time period stipulated in para 1.

The judging is carried out according to art. 471Ñ479 ofthe Code of penal procedure, with the derogation andcompletions stipulated in the following paragraphs.

For producing the proofs, the instance may allow time,that may not exceed 15 days in total.

During the criminal prosecution and of judgement, thelegal aid of the chared or the accused person iscompulsory; if he did not choose a lawyer, measures shallbe taken for the designation of an ex officio counsel.

111

* Law No. 83 of July 21, 1992 was published in the Official Gazette ofRomania, Part. I, No. 173 of July 22, 1992.

SUMAR

LEGE pentru prevenirea, descoperirea ºi sancþionarea faptelor de corupþie ..................................................................... 5

CAPITOLUL IDispoziþii generale ........................................................................ 5

CAPITOLUL IIReguli speciale de comportament privind anumite categorii de persoane, în scopul prevenirii faptelor de corupþie........ 6

CAPITOLUL IIIInfracþiuni........................................................................................ 7

Secþiunea 1Categorii de infracþiuni ............................................................... 7

Secþiunea a 2-aInfracþiuni de corupþie ................................................................. 7

Secþiunea a 3-aInfracþiuni asimilate infracþiunilor de corupþie..................... 8

Secþiunea a 4-aInfracþiuni în legãturã directã cu infracþiunile de corupþie ........ 10

Secþiunea a 5-aDispoziþii comune .......................................................................... 11

CAPITOLUL IVDispoziþii procedurale................................................................... 12

Secþiunea 1Dispoziþii generale ......................................................................... 12

Secþiunea a 2-aDispoziþii speciale privind descoperirea ºi urmãrireainfracþiunilor................................................................................... 12

Secþiunea a 3-a Dispoziþii comune .......................................................................... 16

CAPITOLUL VDispoziþii finale .............................................................................. 16

113c. 8

SOMMAIRE

LOI sur la pr�vention, le d�pistage et la sanction des faitsde corruption .................................................................................. 39

CHAPITRE Ier

Dispositions g�n�rales................................................................... 39

CHAPITRE IIR�gles sp�ciales de conduite pour certaines cat�goriesde personnes tendant � pr�venir les faits de corruption .... 40

CHAPITRE IIIInfractions........................................................................................ 41

Section 1re

Cat�gories dÕinfractions ................................................................ 41Section 2

Infractions de corruption............................................................. 41Section 3

Infractions assimil�es aux infractions de corruption ........... 42Section 4

Infractions en relation directe avec les infractions de corruption... 44Section 5

Dispositions communes................................................................ 46

CHAPITRE IVDispositions proc�durales ............................................................ 46

Section 1re

Dispositions g�n�rales................................................................... 46Section 2

Dispositions sp�ciales concernant le d�pistage et la poursuitedes infractions ................................................................................ 47

Section 3Dispositions communes................................................................ 50

CHAPITRE VDispositions finales........................................................................ 50

115

LEGE pentru combaterea evaziunii fiscale ............................ 17

CAPITOLUL IDispoziþii generale ......................................................................... 17

CAPITOLUL IIInfracþiuni ºi pedepse ................................................................... 19

CAPITOLUL IIIContravenþii ºi sancþiuni .............................................................. 20

CAPITOLUL IVDispoziþii finale .............................................................................. 22

LEGE privind declararea ºi controlul averii demnitarilor,magistraþilor, funcþionarilor publici ºi a unor persoane cufuncþii de conducere ..................................................................... 23

CAPITOLUL IDeclararea averii ............................................................................ 23

CAPITOLUL IIControlul averilor........................................................................... 25

CAPITOLUL IIIProceduri speciale.......................................................................... 29

CAPITOLUL IVDispoziþii finale .............................................................................. 30ANEXÃ Ñ Declaraþie....................................................................... 33

LEGE privind procedura urgentã de urmãrire ºi judecarepentru unele infracþiuni de corupþie ........................................ 36

114

CONTENTS

LAW on preventing, discovering and sanctioning of corruption acts................................................................................ 77

CHAPTER IGeneral provisions......................................................................... 77

CHAPTER IISpecial rules of conduct for certain categories of persons, for the purpose of preventing corruption acts....................... 78

CHAPTER IIIInfractions............................................................................. 79

Section 1Categories of infractions.................................................... 79

Section 2Corruption infractions ....................................................... 79

Section 3Infractions assimilated to corruption infractions ....... 80

Section 4Infractions directly connected to corruption infractions ...... 82

Section 5Common provisions............................................................ 84

CHAPTER IVProcedural provisions ........................................................ 84

Section 1General provisions .............................................................. 84

Section 2Specialprovisionsondiscoveringandpursuitof infractions...... 84

Section 3Common provisions............................................................ 88

CHAPTER VFinal provisions ................................................................... 88

117

LOI sur la lutte contre lÕÕ�vasion fiscale ................................... 51

CHAPITRE IerDispositions g�n�rales................................................................... 51

CHAPITRE IIInfractions et peines ..................................................................... 53

CHAPITRE IIIContraventions et sanctions ........................................................ 54

CHAPITRE IVDispositions finales........................................................................ 57

Loi sur la d�claration et le contr�le de la situation patrimonialedes dignitaires, des magistrats, des fonctionnaires publicset de certaines personnes � fonctions de direction............... 58

CHAPITRE IerD�claration de situation patrimoniale ...................................... 58

CHAPITRE IIContr�le des situations patrimoniales ...................................... 60

CHAPITRE IIIProc�dures sp�ciales...................................................................... 65

CHAPITRE IVDispositions finales........................................................................ 66ANNEXE Ñ D�claration ................................................................. 70

Loi sur la proc�dure dÕÕurgence de poursuite et jugementde certaines infractions de corruption ..................................... 73

116

LAW on fighting tax evasion ..................................................... 89

CHAPTER I General provisions ....................................................................... 89

CHAPTER II Infractions and penalties ............................................................ 91

CHAPTER III Contraventions and sanctions ................................................... 92

CHAPTER IV Final provisions ............................................................................ 95

LAW on declaring and control of the wealth of the dignita-ries, magistrates, civil servants and of certain persons withmanagement positions.................................................................. 96

CHAPTER I Declaration of the wealth ............................................................ 96

CHAPTER II Control of the wealth.................................................................... 98

CHAPTER III Special procedures......................................................................... 103

CHAPTER IV Final provisions.............................................................................. 104ANNEX Ð Declaration .................................................................... 107

LAW on urgency procedure for the prosecution and judge-ment of certain infractions of corruption ............................... 111

118

Editor: Regia Autonomã �Monitorul OficialÒ, BucureºtiBun de tipar: 29 martie 2001. Apãrut: 2001

Tipografia �Monitorul OficialÒ, Bucureºti, str. Izvor nr. 2Ð4, Palatul Parlamentului, sectorul 5E-mail: [email protected], Internet: www.monitoruloficial.ro

Documents

persons, for the purpose of preventing corruption acts