The offense of using non-genuine documents in front of the customs authority. The necessity of criminalizing an extended application of the intellectual theory of forgery

Abstract

This study analyses the offense provided in article 272 of the 2006 Customs Code (Law no. 86/2006), with particular attention to the legal implications of the fraudulent use of a document. The paper explores the boundaries of the concept of “forged documents” and its relevance within the context of customs regulations, proposing a reassessment of the current legislative framework and a new interpretation of the application of the intellectual theory of forgery.

The study also aims to deepen the analysis from the perspective of legal doctrine as well as case-law, highlighting potential gaps in the current legislation and offering suggestions for its improvement.