Final Annulment of the Contraventional Fine and Confiscation of 3.65 kg of Gold Jewellery

On 22 July 2026, the Timiș Tribunal delivered a final judgment annulling a contravention report drawn up in 2024 by the National Agency for Fiscal Administration, through the Regional Anti-Fraud Directorate 5 Deva.

Under the contested report, our client, a professional active in the retail trade of watches and jewellery, was sanctioned with both a contraventional fine and the confiscation of a total quantity of 3.65 kg of gold jewellery.

The tax authority alleged that our client had failed to keep strict records of these goods under Government Emergency Ordinance no. 190/2000 on the regime of precious metals and precious stones in Romania.

Although the Timișoara District Court dismissed the contravention complaint at first instance, the team formed by Maximilian-Andrei Druță, PhD, attorney-at-law, Dan-Adrian Cărămidariu, PhD, attorney-at-law and attorney-at-law Dorian Faur demonstrated on appeal that the sanctions were unfounded and unlawful.

The Timiș Tribunal allowed the appeal and fully changed the first-instance judgment, ordering the annulment of the contravention report and removing both the fine and the confiscation measure. The tax authority was also ordered to pay court costs.

The final judgment restores our client's legal position and confirms the need for effective judicial review of contraventional measures with particularly severe patrimonial consequences.