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Court of Cassation revirement: even if due tax payment has been omitted, plea bargaining on tax offence is acceptable.

By judgment nr. 38684 dated 21 August 2018, Court of Cassation brings about a total change, admitting the plea bargaining in case of omitted deposit of certified withholding tax, VAT and undue compensation (art. 10-bis, 10-ter and 10-quater co. I of 74/2000 LD), in contradiction to few months ago differently stating judgment nr. 5448/2018 of same Court of Cassation Third Section.

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