DESPRE NATURA JURIDICĂ A VENITURILOR FONDULUI PENTRU MEDIU. PRIVIRE CRITICĂ ASUPRA DECIZIEI NR. 9 DIN 6 APRILIE 2020 A ÎNALTEI CURȚI DE CASAȚIE ȘI JUSTIȚIE – COMPLETUL PENTRU DEZLEGAREA UNOR CHESTIUNI DE DREPT

The present paper aims to bring to your attention the Decision No 9 of 6 April 2020 of the High
Court of Cassation and Justice – Panel for the settlement of some matters of law that took into
account the legal nature of the revenues collected at the Environmental Fund in order to determine
whether the acts of theft in any way from the establishment of these fiscal burdens may fall under the
provisions of the Law No 241/2005 for preventing and combating tax evasion. The mentioned
decision established that the revenues of the Environment Fund that give rise to tax receivables are
not fiscal receivables that may fall under the law to prevent and combat tax evasion, which can be
considered wrong. The study presents all the legal arguments for which the interpretation given by
the High Court of Cassation and Justice is wrong and, at the same time, harmful, considering the
possible legal effects that this decision may have on all tax regulations in Romania.