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Translation from Romanian

To,

The President of the National Agency of Fiscal Administration

July 03, 2019

Dear Mrs. President, Mirela Călugăreanu

I, the undersigned, Nicolae Olaneanu, with the mail address at Intrarea Vârtejului nr. 3G,

Voluntari City, Ilfov County, e-mail address: olaneanu@gmail.com, phone 0721.369.369, as a reaction

to the current status of seizure, control of justice and of the institutions of the Romanian State by

groups of interests, I have set up the website www.coruptie-functionaripublici-ofiteri-farmec-

consiliulconcurentei.ro/wp/, named “About the corruption in Romania, which ruins businesses and

lives”, which contains evidences, in electronic format, representing Evidence No. 1.

In the situation in which former and current public officers, who hold management and

execution positions within the National Agency of Fiscal Administration, accept, coordinate, protect

and ensure the maintenance of Fiscal Frauds amounting tens and hundreds of millions of EUR,

regarding the illegal reimbursement practice of excise duties, corresponding to the excised products,

respectively they have paid excise duties to the national budget, willingly ignoring the findings and

remedy measures of the Audit Court, the most significant being the ones regarding the illegal

reimbursement of excise duties to Farmec SA, followed by the protection and maintenance of these

fiscal fraud practices since 2007 until now, I formulate the following:

PETITION

Until now, according to the evidences presented in the petition and the attached intimation,

the departments of ANAF have ignored orders and binding measures ordered by the Audit Court, and

also certain orders of the President of ANAF on February 14, 2018, they have covered up and

protected the frauds with illegal reimbursements of excise duties and the acceptance of the

registration on deductible expenses of certain suspect fictive services, which can be related to the

illegal reimbursements of excise duties, all these having as consequence the prejudicing of the

national budget and of the patrimony of the company Farmec SA.

Moreover, The General Department of Integrity of ANAF, notified by the undersigned for

several times, has kept opened, for a period of more than three years, the internal control regarding

the violations performed by the public officers of ANAF, and in this context of excessive duration, the

fiscal frauds were continued, and ANAF has issued decisions of excise reimbursement, without for the

economic agents to present the documents foreseen by Law, regarding the effective consumption of

the excised product, no measures were taken regarding the calculation of the prejudices as effect of

the violation of the Law within the departments of ANAF, regarding the acceptance of the illegal

reimbursements of excise duties, the prejudices were not recovered, the Public Prosecutor’s Office

was not notified. The Integrity Department of ANAF made no legal checks for the removal of the

systemic frauds, the recovery of the prejudices and the termination of the prescriptions, following

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the attached previous petitions / intimations.

Also, based on the mentioned reasons and evidences, attached to the Intimation, I request,

within the institution of the President of ANAF, to be requested from the ANAF departments,

documentary evidences regarding the fiscal frauds mentioned in the petition and Intimation, and

subsequently, to order to the specialty departments of the National Agency of Fiscal Administration

precise measures of the President of ANAF, binding but not limitative, with the simultaneous

establishing of deadlines for their fulfillment:

1. To request to the General Customs Department the centralized information and

documents which represented the basis of the operations with excised products, for which the

companies paid excise duties and, subsequently, these were reimbursed through decisions issued

by ANAF, for the purpose to verify and to establish that these companies did not present the

documents foreseen by law regarding the proof of the effective consumption of the excised product,

and to order measures regarding the calculation of the prejudice caused to the national budget, its

recovery and the notification of the criminal investigation bodies, regarding the possible acts of

criminal nature;

1.1. With respect to the acquisitions or excisable alcohol for which, within the period 2007-

2019, the company Farmec SA, with the office in Cluj, Sole Registration Number 199150, had

formulated applications of reimbursement of excise duties and there were issued decisions by ANAF,

with the consequence of the reimbursement of important amounts due to the national budget, in the

conditions in which, repeatedly, the company requested and ANAF issued decisions of

reimbursement of excise duties, without for Farmec SA to present to the fiscal officers the legal

documents foreseen by art. 34 point 22 in the Fiscal Code, according to which “For the reimbursement

of the excise duties, the users shall submit to the territorial fiscal authority, the excise exemption application,

accompanied by: a) the proof of the quantity used for the purpose for which the exemption is granted,

consisting of a centralizing situation of the effectively used quantities and related documents”, and the

alcohol purchased in regime of excise reimbursement was refined and had a concentration of 96.6%

(a type of alcohol used for the production of alcoholic beverages: vodka, gin, whiskey, liqueur),

considering the evidences that the denaturant was not registered in the inventory of Farmec SA, and

this company simultaneously purchased large quantities of isopropyl alcohol, in non-excisable

regime, from the suppliers BRENNTAG ROMÂNIA, Druckfarben România PL Cluj, to be requested:

(1) The reimbursement applications formulated by Farmec SA, within the period 2007-2019,

and also the documents presented and attached by the company regarding the effective

consumption in manufacturing of the excised alcohol.

(2) The control protocols regarding the effective consumption in manufacturing, which

preceded every decision of excise reimbursement.

(3) The decisions of ANAF for the reimbursement of the excise duties

(4) Centralizer with the reimbursement applications of Farmec SA within the period 2007-

2019, drafted in compliance with the original documents, protocols and excise reimbursement

decisions.

1.2. From the perspective of the premise that the same public officers of ANAF have created

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the practice of excise reimbursement to several economic agents, without for them to present

evidences, represented by the documents foreseen by law, regarding the effective consumption of

the alcohol purchased in regime of excise payment exemption, to be requested:

(1) centralizer with documents regarding the economic agents which, within the period 2007-

2019, benefited from ANAF decisions of excise reimbursement, the value of the reimbursements of

excise duties regarding the excised products, the excise reimbursement applications which contain

also the mention of the documents regarding the effective consumption of the product and the fiscal

inspection protocols drafted with the occasion of each excise reimbursement decision.

(2) the verification (at least through survey) and the comparison of the documents presented

in the centralizer with the excise reimbursement applications, fiscal inspection protocols, excise

reimbursement decisions and the reality of the documents foreseen by law on the effective

consumption in manufacturing of the excised products, respectively the fiscal documents and not

only consumption bills, not enough to prove the reality of the real consumption.

1.3. It must be acknowledged that the numerous excise reimbursements were performed in

the conditions of violation of law and it must be ordered the commencement of a fiscal inspection for

the calculation of the value of the prejudices and the reality and legality of the fiscal records, based

on the documents presented at the company Farmec Sa and other economic agents, related to which

it shall be established that they benefited from excise reimbursements, without presenting the

documents foreseen by law regarding the real consumption, for the purpose to elude the orders

regulating and enabling the exemption regime from the payment of excise duties.

1.4. The General Department of Administration of the Big Taxpayers must present the fiscal

inspection thematic, in progress at Farmec SA Cluj Napoca, the stage of the fiscal inspection, if the

fiscal inspectors are not from Cluj, and the fiscal control protocol on June 21, 2017

1.5. The following documents must be requested for verifications from the General

Department of Integrity:

- The internal control report completed in 2018, the measures ordered to the control

departments and

- It must be acknowledged that the Integrity Department of ANAF did not fulfill the order,

the disposition of the President of ANAF issued with the occasion of the petition on February 14,

2018, it did not request for verification the applications of Farmec for excise reimbursement, the

fiscal inspection protocols and the (illegal) decisions of excise reimbursement, a situation which

represents a violation of the law, art. 45 of law 188/1999 (2) The Public officer is obliged to observe

the directions received from his/her hierarchic superiors, regarding the obligation to fulfill the order of

the hierarchic superior and, on the other hand, the Integrity department ordered no measures to the

ANAF departments, resulting from the acknowledgement of law violation, the calculation of the

prejudice, the recovery of the prejudices, the termination of fraud and the performance of the

verifications from the intimations of the undersigned (attached to this petition).

1.6. It must be acknowledged that the General Department against Fiscal Fraud:

- did not fulfill the orders sent through the address No. A-DAF 22496 / August 01, 2017 of

the General Department against Fraud to the Regional Department against Fiscal Fraud 7 Sibiu, to the

attention of Mr. Dan Pusderca

- the manner in which the Regional Department against Fiscal Fraud 7 Sibiu failed to fulfill

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the verifications of the petition Olaneanu Nicolae on September 14, 2017 to DGAF, registered under

No. 915705.

1.7. To verify at the general Customs Department – if it settled the petition on October 20,

2017, registered under No. 28979

1.8. To be acknowledged that the Legal Department of ANAF, which, within that period, was

coordinated by Mrs. Raluca Dragan, willingly, at the police and in the court, did not legally defend

ANAF, having the capacity of injured party in the file and failed to request in the criminal file

3164/P/2012 the completion of the file with the disappeared evidences and the joining with the

criminal file No. 12283/3/2016 of criminal investigation of the Public Prosecutor’s Office attached to

Bucharest Court, even if it was warned through the intimation registered on May 19, 2016 under No.

913378 (appendix 1.10), that thousands of documents have disappeared from the file – evidences in

the file, and that the entire file of criminal investigation has 53 volumes, and only two volumes are at

the court, and the decision made is unfounded as a result of an incomplete file and evidence.

1.9. To request from the General Department of Integrity the Internal Control report from

2018, and also the measures ordered by the General Department of Integrity related to the excise

reimbursements, corresponding to the products for which the companies paid excise duties.

2. The requests of the undersigned that, within the institution of the ANAF President office, to

be ordered precise measures, binding but non-limitative, to be sent to the ANAF departments

through Guiding Notes, regarding fiscal frauds, which are proved with the evidences attached to

the Intimation and from the documentary evidences mentioned in this petition to be requested by

the President.

2.1. To be ordered to the General Department of Administration of the Big Taxpayers, to order

precise measures regarding the observance of the legal norms, the necessary biding measures, for

the establishing of a real fiscal situation, in the conditions in which the performance of an

inspection, formal fiscal controls and the delay of the performance of the fiscal inspection

contributed to the intervention of the prescription for certain fiscal frauds performed by Farmec SA,

with the involvement of certain public officers who failed to fulfill their responsibilities according to

the law:

(1) DGAMC formally performs the final inspection at Farmec SA, which was begun in

November 2018, for the cover up of the frauds through the drafting of a so-called control document,

probably similar to the one on December 15, 2014 and which was cancelled by the courts and the

protocol concluded on June 21, 2017, based on formal verifications, in the context in which it was

approved the suspension of the fiscal inspection for a period of 6 months, for Farmec SA to be able to

prepare the discussed information but, without for the inspectors to order measures to request from

the General Customs Department the documents within the period 2007-2019, regarding the

applications of the company and the decisions for reimbursement of excise duties, issued by ANAF,

and also the documents based on which these were performed, for comparison with the documents

foreseen by law and for the establishing of the following situations in fact:

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(i) if Farmec SA presented the documents foreseen by law, regarding the centralizer,

with invoices regarding the effective consumption of alcohol in production, corresponding to the

products containing alcohol.

(ii) the reality and legality of the registrations in the accountancy of the exit invoiced to

the clients in the country and abroad, corresponding to the invoices with products which contain

alcohol.

(iii) centralizer with the products which contain excised refined alcohol, centralizer with

the products which contain non-excisable isopropyl alcohol, the manufacturing networks and

centralizer with the invoiced issued to the clients in the country and abroad with products which

contain excised alcohol and non-excisable isopropyl alcohol versus the purchase invoices of excised

refined alcohol and non-excisable isopropyl alcohol

(iv) the reality and legality of the invoices which were annually cancelled, if these were

registered at the clients with NIRs, and, following the return, the goods were reintroduced, based on

NIRs, in the stock from the inventory of Farmec SA.

(v) the reality of the invoices for products containing alcohol, with a value higher than

15,000,000 EUR, which were annually registered on non-deductible expenses.

(vi) the reality and legality of the incompliances at the returns 390 VIES and 394, which

exceeded 20,000,000 EUR (invoices with products which contain alcohol), and, subsequently, they

were ”adjusted” following rectifying returns and ANAF accepted them without establishing the real

reasons unjustified at incompliances and, subsequently, the unjustified reasons which contributed to

the ”adjustment” of the incompliances.

For instance, even if the situation of the incompliances underlines differences between

Farmec SA and Metro Cash&Carry Romania of more than 9,600,000 RON without VAT, differences

between Farmec SA and Carrefour Romania of more than 9,600,000 RON without VAT, differences

between Farmec SA and Romania Hypermarche (CORA) of more than 3,300,000 RON without VAT

marked with ”+” and more than 1,700,000 RON without VAT marked with ”-”, differences between

Farmec SA and DM Drogherie of more than 1,700,000 RON without VAT, differences between

Farmec, the clients and the suppliers from Great Britain of more than 1,328,000 RON without VAT,

differences between Farmec, the clients and the suppliers from Germany of more than 444,000 RON

without VAT, only for the period 2007-2011, the fiscal inspectors performed superficial crossed

inspections because they requested from the economic agents only:

“copies of the sheets of the accounts where economic operations were registered”, without requesting copies of the invoices issued by Farmec and registered at clients, NIRs, buying and selling records, analytical account sheets 401 and 144, analytical balances per suppliers and clients, synthetic balances, CMRs, CMR centralizer, with the mentioning of the own or rented mean of transport, the name of the driver or of the delegate, their PIN and also road transport agreements.

(vii) The reality of the suspect fictive services, paid through transfers of large amounts of

money to the clients in the country, from European countries and countries with Offshore fiscal

regime, which contributed to the artificial reduction of the taxable income.

In the situation in which the findings and orders of the Audit Court were ignored, both at the fiscal inspection in 2014, at the second unexpected control at Farmec, and also at the fiscal inspection in progress, it was created only the idea of a fiscal control because:

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- there were not requested the necessary accounting documents and

- no verifications were performed regarding the reality of the fiscal operations and records with respect to the deliveries to the clients which finished goods contain alcohol,

- no verifications were performed

o if the invoices issued by Farmec, cancelled, (which represent between 10% and 15% from the total of the invoices issued by Farmec), are registered at the clients and

o if the products are registered as reintroduced in the stock from the inventory of Farmec.

- no crossed verifications were performed with respect to the invoices issued by Farmec, which were not cashed, but were closed in the accountancy on non-deductible expenses, invoices issued by Farmec and not cashed, amounting more than 15,000,000 EUR.

- no verifications were performed regarding the reality of certain fictive services of more than 80,000,000 RON without VAT, money transfers to legal and natural persona, lawyers, clients in the country and from banking accounts with Offshore fiscal regime which annually reduced the taxable profit.

(2) The fiscal inspection is performed by inspectors with domicile in Cluj, with the failure to

observe the remedy measure imposed by the Audit Court through the Report in 2013 (page 157):

“ANV, according to the fiscal procedure code, could have requested the delegation of competences for

the fiscal inspection to be performed by the fiscal inspection activity from another customs structure,

in order to remove any suspicion regarding the independence of the persons performing this mission”.

(3) To order for the General Department of Administration of the Big Taxpayers to fulfill the

following binding measures:

(a) To perform the checking activity mentioned in the petition on February 14, 2018, from

Appendix 1.1, addressed to the ANAF President, registered under No. 633, related to which the ANAF

President ordered to be requested from the General Customs Department all documents presented

with the occasion of each reimbursement decision and to be compared with the documents foreseen

by law, regarding the proof of the effective consumption of the excised product.

(b) To fulfill the fiscal verification activity mentioned in the intimation of the undersigned,

on September 14, 2017, to DGAMC, registered under No. 915705 in Appendix 1.2.

(c) The manufacturing recipes must be requested from Farmec SA, for all products which

contain (1) excised alcohol, and also the manufacturing recipes for all products for which the (2) non-

excisable isopropyl alcohol was used, in relation to the findings of the Audit Court, according to

which: “DRAOV Cluj (regional structure) admits that the verifications regarding the reality of the

consumption of ethylic alcohol and the type of ethylic alcohol, denatured or non-denatured, cannot

be established through the failure to present the manufacturing recipe by the company, the company

invoking the trade secret, as it also results from the investigation performed by the Financial

Authority. Also, in the control document drafted by DRAOV Cluj on July 14, 2012, following the

performance of the unexpected control at the company, it is shown that at the reimbursement of the

excise duties, it was verified the compliance between the ordered quantity, the taken-over one, used

in the manufacturing process of cosmetic products, and also the correct manner for the establishing

of the excise to be reimbursed. In these conditions, the external public auditors established that the

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reimbursement (of the excise) was done in the conditions requested and imposed by SC Farmec SA

and not based on the analysis of the justifying documents, in order for the reimbursement decision

to be made in an adequate manner…”.

(d) To perform real cross examinations based on the complete fiscal documents which

contribute, in an effective manner, to the comparative verifications regarding the reality and legality

of the accounting records of the invoices with finished goods which contain alcohol (excised product),

invoices which, subsequently, were cancelled or were registered on non-deductible expenses in order

to create the idea of the use of alcohol in the manufacturing process, following the fraud of the

excise, amounting 1000 EUR per hectoliter.

(e) the value of the prejudices resulting from the failure to observe the Law with respect to

the presentation of the documents foreseen by law, regarding the real consumption in the

manufacturing process, from fictive records and from the registrations in the accountancy of fictive

services which reduced the taxable profit.

(4) To order and to perform verifications with respect to the companies which transfer the

amounts of money to accounts in the country and abroad (with Offshore fiscal regime) in exchange of

suspect fictive services, violating also the Directive 1624 of the European Council, and to request:

- a centralizer with the large companies which registered in the accountancy such

transactions on non-deductible expenses, artificially reducing the taxable profit.

- the ordering of o measure of fiscal inspection and legal sanctions resulting from the

acknowledgement and establishing of possible and significant fiscal frauds.

(5) As a conclusion, following the verification of all documents necessary for the establishing

of the fiscal situation in fact, to establish the value of the resulted prejudices, in the situation in which

the General Department of the Big Taxpayers, within the fiscal inspections, failed to calculate the

value of the prejudices because the company Farmec SA and other companies benefited from the

reimbursement of the excise duties without presenting the documents foreseen by law, at art. 34

point 22 in the Fiscal Code on the real consumption of the excised products.

2.2. Measures regarding the General Department against Fiscal Fraud and the Regional

Department against Fiscal Fraud – section 6 Sibiu

2.2.1. To acknowledge that it was not fulfilled by DGAD section 7 Sibiu the order of the ANAF

president, issued with the occasion of the petition registered under No. 633/February 14, 2018,

through which it was ordered: ”for analysis and legal measures, with the adequate analysis of all

notified aspects” and for the verification by DGI, based on documents, if the customs officers within

ANAF have reimbursed the excise duties to Farmec SA based on the documents foreseen by law and

if they made verifications, to request from the General Customs Department copies of the file of each

reimbursement application to Farmec SA, in the period 2004-2008, respectively:

(1) the excise reimbursement applications and the related documents regarding the effective alcohol consumption, according to point 22 paragraph 34 of the Methodological Norms of Fiscal Code Enforcement

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(2) the fiscal inspection protocols for the reimbursement of the excise duties

(3) excise reimbursement decisions, corresponding to the products for which excise duties were paid.

2.2.2. to acknowledge that the Department against Fiscal Fraud – Section 7 Sibiu, willingly failed

to fulfill the binding but not limitative order issued by the central structure of the General

Department against Fiscal Fraud, through Address No. A.DAF 22496 / August 01, 2017, unfulfilled,

with the violation of art. 45 paragraphs (1) and (2) of Law 188 / June 08, 1999: ”during the

preparation process of the action, you must consider the following objectives….1. main objectives ….

the analysis of the legality and reality of the documents based on which the decisions for exemption

from the payment of the excise duties were made; …. the usage manner of the ethylic alcohol,

denatured or non-denatured, in the manufacturing process of the cosmetic products, considering the

production reports, the consumption bills and other documents based on which the exit from the

inventory was performed…. 2. Secondary objectives: the verification of the operations resulting from

intra-community acquisitions and intra-community deliveries of goods / services and also the

verification of the justifying documents….”.

2.2.3. To request to the Regional Department against Fiscal Fraud – Section 7 Sibiu to make the

verifications mentioned in the intimation / petition of the undersigned on July b26, 2017, registered

under no. 54693, in appendix 1.6), which was closed after five days by the Regional Department

against Fiscal Fraud – Section 7 Sibiu, in an unjustified manner, and in petition No. 24825 on August

29, 2017 in appendix 1.7.

2.2.4. To order the dismissal from the position of deputy manager within the General

Department against Fiscal Fraud – Section 7 of PUSDERCA Laurenţiu, following the closing after five

days of the intimation of the undersigned, on July 14, 2017, in appendix 1.8 and of the reasons

mentioned in the Intimation and in the attached evidences, as it is presented by Note no. A DAF 7658

/ March 13, 2018, drafted at the General Department against Fiscal Fraud regarding the stage of the

actions performed at the level of the General Department against Fiscal Fraud, for the settlement of

the petitions formulated by Nicolae Olaneanu. In the note, on page 6/15, it is mentioned as follows:

„Petition FN/September 14, 2017, formulated by Mr. Cristian Nicolae Olaneanu, registered

at the office of the Vice-president of ANAF under no. A_VAF 856/ September 14, 2017 and at DGAF

under No. A_DAF 26434/ September 14, 2017 and No. A_DAF 26546/ September 15, 2017, through

which it is requested the performance of an unexpected control at the company Farmec SA. It was

sent, through decision, to CPP”.

„The address No. A_RFC 1462/August 22, 2017, issued by the General Department of Fiscal

Inspection Coordination (DGCIF) within ANAF, registered at DGAF under No. A_DAF 24384 / August

23, 2017, through which it is sent, in copy, the petition formulated by Mr. Nicolae Cristinel Olaneanu,

registered at ANAF under sole petition number 914406 / July 21, 2017, sent by the General

department od customs with address No. 20419/1/SCEM/CM/July 28, 2017, in order to analyze and

order according to the competences, with the observation that it was forwarded, in copy, also to the

structures within ANAF (DGAMC and DGV) to which reference is made in its content. The petition was

sent, based on decision, to CCP and DARSP. We would like to mention that, through the Closing Report

No. A_DAF 24812/August 29, 2017, CPP closed the previously mentioned petition”.

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2.3. To acknowledge the lack of impartiality of the officers within the General Department of

Integrity of ANAF and to order measures regarding the activity of the General Department of

Integrity of ANAF officers, considering the fact that, in repeated / constant manner, this directive,

willingly omitted:

(1) to fulfill the order of the ANAF president: ”for analysis and legal measures, with the

adequate analysis of all notified aspects”, issued with the occasion of the petition of the undersigned,

on February 14, 2018, registered under No. 633 in appendix 1.1, respectively to request from the

General Customs Department copies of the file of each reimbursement application of the excise

duties to Farmec SA, with the office in Cluj, within the period 2007-2018

(2) To perform the verifications and legal measures resulting from the violation of the law

by the public officers of ANAFas a result of:

- The petition of the undersigned, on January 04, 2018, in appendix 1.4, regarding the

continuation of the fraud of the national budget and of the company Farmec SA in Cluj, for over 10

years until now, by the officers of the company, in complicity with the public officers from the customs

structure and protected by groups of interests which desired the continuation of the fraud and the

failure to recover the prejudice and the intervention of the prescription.

- Intimation of the undersigned to DGI, Mirela Fitarau and Ştefănescu Marian, on

December 12, 2017, sent by e-mail, according to the excerpt from appendix 1.3, unsettled, without

verifications.

- the Intimation of the undersigned to DGI, on August 23, 2016

The persons within the General Department of Integrity achieved the result, for a period

of more than three years from the date of the first intimation, until now, they were able to keep the

intimations of the undersigned pending, and they performed formal controls, regarding the failure to

observe the law, and they did not order to the competent authorities of control to perform the

necessary verifications, to request documents, to fulfill the remedy measures of the Audit Court

based on the findings of this institution, regarding law violation, the stopping of the fraud and the

calculation of the prejudices resulted from law violation.

(3) to order to the Administration Department of the Big Taxpayers to perform the

verifications from the intimation of the undersigned to DGAMC on September 14, 2017, registered

under No. 915705 in appendix 1.2.

(4) to order to the competent ANAF departments the measures of verification, control and

calculation of the resulted prejudices, especially to the General Administration Department of the Big

Taxpayers for crossed verifications, the request of the documents and the calculation of the prejudice

values resulting from the failure to observe the law, regarding the reimbursement of the excise duties

within the period 2007-2018.

(5) To notify the Public Prosecutor’s Office regarding the frauds, the value of the

prejudices and the failure to observe the law by the public officers who participated in the

maintenance of the frauds, at the intervention of the prescription of the recovery of certain

prejudices and at the failure to recover the prejudices.

2.4. Measures to the General Customs Department

To perform the verifications from the petition of the undersigned on October 20, 2017,

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registered under No. 28979 to the General Customs Department, in appendix 1.9.

2.5. The measures to the General Legal Department resulting from the failure to observe the

law by this department

The Legal Department of ANAF, coordinated in that period by Mrs. Raluca Drăgan,

contributed to the favoring of an illegal solution of the Public Prosecutor’s Office and the court

because it did not request to the court, in file No. 3164/P/2012 to request from the Public

Prosecutor’s Office the entire criminal investigation file consisting of 53 volumes following the

intimations of the undersigned, No. 913378 / May 19, 2016 and No. 48597 / September 16, 2016 to

the Legal Department and accepted for the court to order a solution based on the criminal

investigation file consisting only of 2 volumes.

For a “calm” climate with respect to the frauds with the reimbursement of the excise

duties, Mrs. Drăgan Raluca now holds the capacity of Deputy Manager at the General Department of

Integrity of ANAF.

3. The presentation of the reasons of the requests from the Petition, for the institution

of the ANAF President to request the documentary evidences regarding the systemic fiscal

frauds.

1) It continues to exist the proven premise of the disregarding of the order of the ANAF

president, regarding the request of the documentary evidences, in the context in which

- The General Department of Integrity of the ANAF officers and

- The Regional Department against Fiscal Fraud section 7 Sibiu

willingly failed to fulfill the order of the ANAF President, Mirela Călugăreanu “for analysis and

legal measures, with the adequate analysis of all notified aspects”, which was ordered on February

14, 2018, with the occasion of the petition of the undersigned to the ANAF president, in appendix 1.1,

registered under No. 633 and which approved the request of the undersigned to be requested from

the General Customs Department by the two above-mentioned departments (1) the reimbursement

applications of excise duties and related documents regarding the effective consumption of alcohol,

according to point 22 paragraph 34 in the Methodological Norms of enforcement of the Fiscal Code;

(2) fiscal inspection protocols for the reimbursement of the excise duties; (3) reimbursement

decisions of the excise duties, corresponding to the products for which excise duties were paid and it

must be assessed if the reimbursement applications, reimbursement decisions of excise duties to

Farmec SA were performed based on the provisions of the law, regarding the effective consumption

of alcohol with the occasion of the request / obtaining of each decisions for excise duties

reimbursement within the period 2007-2019, considering the fact that evidence No 2 presents the

fact that the reimbursement of excise duties were performed illegally, without the documents

foreseen by law.

2) The Audit Court acknowledged the violation of the law by the customs officers together

with officers from the share company regarding the reimbursement of the excise duties to Farmec

SA, corresponding to the acquisitions of excised alcohol, without for the officers from Farmec to

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present the documents foreseen by law, regarding the effective consumption in the manufacturing

process of the excised alcohol, and also the manufacturing recipes for the alcohol containing

products and accepted the conditions imposed by farmec SA.

3) The systemic frauds were protected with an obvious “care” by the persons from the ANAF

departments, in order to protect and to maintain the fiscal frauds with reimbursement of excise

duties and suspect fictive services.

Essentially, Mr. Ionuţ Mişa, in all capacities he held within the Ministry of the Public

Finances, respectively Minister, President of the National Agency of Fiscal Administration, General

Manager of the General Department of Administration of the Big Taxpayers, had coordinated the

acceptance, maintenance and continuation of the systemic fiscal frauds, and also the failure to

recover the prejudices brought to the national budget, together with persons of management and

execution from the ANAF departments, respectively the General Department of Integrity, the

General Department of Administration of the Big Taxpayers, the General Department against

Fiscal Fraud, DGA – Section 7 Sibiu, the General Legal Departments, the Fiscal Risk Department,

the Surveillance Department of Excise Duties and Customs Operations within the General

Customs Department.

4) The formal action and the lack of action of certain persons carefully appointed on

management or execution positions within the departments of the National Agency of Fiscal

Administration, have favored the frauds with excised products and, subsequently, decisions of ANAF

for the reimbursement of the excise duties without for Farmec SA / the economic agents to present

to ANAF the documents foreseen by law, regarding the effective consumption in the manufacturing

process, and this coincides with the period in which:

- Mr. Gelu Diaconu was the General Manager of the General Customs Department,

and, subsequently, he was appointed on the position of Vice-President of the NATIONAL Customs

Authority and ANAF President.

His wife, Mrs. Mihalea Diaconu is a shareholder of the company COMITY PROD EXIM SRL, which had

business relations with the company PRODVINALCO Cluj (a producer of alcoholic beverages), in the

period in which Gelu Diaconu was appointed on a public position, respectively President or Vice-

President of ANAF, in the conditions of a reasonable suspicion that this company received and used

for the manufacturing of alcoholic beverages the largest part of the quantity of alcohol purchased by

Farmec SA in a regime of excise duties exemption, but which was not denatured and used in the

manufacturing process of this company.

In the same period in which he occupied the position of manager at the customs in Romania and

Vice-president of the National Customs Authority, he built the International Hotel on the name of his

wife, Mihaela Diaconu, in partnership with Costică Dumitrescu on the company Comity Prod Exim.

Vasile Marica, the chief of the ANAF trade union stated in an article that the International Hotel held

by Gelu Diaconu (former ANAF president) had a value of 42 million EUR. The company named Comity

Prod Exim held by Mihaela Diaconu and the Cypriot offshore, Cartha Limited, cannot be found in the

statements of estate and interests of Gelu Ştefan Diaconu within the period in which he held the

capacity of president of the National Agency of Fiscal Administration (ANAF). The National Agency of

Integrity performed no researches regarding this aspect. The spouses Dan Rusanu are the godparents

of the family Gelu Diaconu and the lawyer Alexandru Bogdan is a common person representin both

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the interests of the offshore company KLARTECH LIMITED, a company belonging to the family Gelu

and Mihaela Diaconu, and he is also associated with one of the daughters of Dan Rusanu - Ruxandra

Ana Rusanu within the company Smart Hospitality Inc SRL. The hotel with the same name,

International from Sinaia, belongs to the companies of Rusanu family. On the other hand, Alexandru

Bogdan is also associated with Nicoleta Diaconu, the daughter of the Diaconu spouses, and they hold

together equal parts of the company Phadis Solution SRL.

- Mr. Ştefănescu Marian, Mrs. Mirela Fitarau, Georgeta Crăciun have willingly delayed

the internal control of the Integrity Department for an excessive period of 1000 days and they

intentionally avoided the performance of the verifications mentioned in the intimations of the

undersigned, they failed to order to the fiscal control department DGAMC to calculate the value of

the prejudices, they did not order remedy measures, crossed verifications for the assessment of the

reality and legality of the records and suspect fictive services, resulting from the frauds with

reimbursed excise duties.

- Neither Mr. Marius Toader, as Manager of the Integrity Department since January

2019, contributed to the stopping of the fiscal frauds through verification and establishing measures

of the illegal activities of the ANAF officers who participated or contributed to the illegal

reimbursement of significant values due by Farmec SA, he did not request to the General

Department of Administration of the Big Taxpayers and the Surveillance Department of the Excise

Duties and Customs Operations to establish the prejudice proposed through these illegal operations

and he did not notify the Public Prosecutor’s Office following the findings and proposals from the

Internal Audit Report of the General Department of Integrity.

- Mrs Raluca Drăgan, as Manager of the Legal Department was appointed on the

position of Deputy Manager at the Legal department of ANAF, considering the fact that she

participated, as legal representative – delegate of ANAF, party of the criminal file No. 3164/P/2012 of

the Public Prosecutor’s Office attached to Bucharest Court, and she failed to fulfill her duties through

applications to the Public Prosecutor’s Office or the Police to request the performance of the criminal

investigation, the presentation of the evidences which disappeared from the file even if she was

notified through addresses by the undersigned.

- Ioan Rus, Ioan Zadic, Ioan Gligor şi Şandor Marcela participated, on one hand, in the

illegal reimbursement process within the Surveillance Department of Excise Duties and Customs

Operations and, subsequently, within the General Department of Administration of the Big

Taxpayers, they were carefully appointed for the drafting of the Formal report to the Formal Fiscal

Inspection Report on December 15, 2014, which obliged Farmec SA to pay the amount of 67,505,000

RON, in an unjustified manner, and it was cancelled by the court; but they failed to perform legal

verifications regarding the fiscal frauds.

- Ghiurca Alin, as Deputy Manager, travelled to Cluj befor or for the drafting of the

Fiscal Inspection report which, subsequently, proved to be illegal but DGAMC failed to perform the

verifications mentioned in the intimations of the undersigned.

- Cuc Mariana, Minuta Angela, Raţiu Rodica şi Nicolae Ioan Horea (all having the

domicile in Cluj-Napoca), the fiscal inspectors within DGAMC - ANAF, created the idea of the

performance of a second fiscal control (which precedes the need for the performance of a general

fiscal inspection), following which it was drafted the protocol No. 31 / June 21, 2017 of the General

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Department of Administration of the Big Taxpayers, a control activity in which the previously

mentioned “Model” was followed.

- Ciuban Doru, Nicolae Campan, Laurenţiu Suciu, Mihaela Ignea, Sabo Delia, Samboan

Maria, Mureşan Margareta, Andrei Ioan Haas, Vasilica Sandu, Carmen Augusta Patru, Claudia Emilia

Gheorghe, Adrian Vlasceanu, Daniela Nită, and also other officers within the Surveillance Department

of Excise Duties and Customs Operations have reimbursed excise duties in favor of Farmec SA,

without for the officers of this company to present the documents foreseen at point 22 paragraph 34

in the Methodological Norms of Enforcement of the Fiscal Code and without verifications regarding

the reality and legality of the effective consumption in the manufacturing process of the alcohol

purchased in a regime of excise duties exemption. - Pusderca Laurenţiu, the Manager of the Department against Fraud – Section 7 Sibiu

within ANAF, failed to fulfill the orders of the central structure of the General Department against

Fraud, sent with the occasion of the submission the petition on July 31, 2017. Laurenţiu Dan Pusderca

violated art. 45 paragraph 2 of Law 188/1999.

- because he failed to observe the orders of his hierarchic superior

- Law 188/199 - Art. 45 (2) The public officer is obliged to observe the orders received

from the hierarchic superiors.

- Societatea civilă de avocaţi Biriş Goran (Lawyer’s Office), has the capacity of lawyer

of Farmec SA in file 12283/3/2016, against ANAF, but it has also fulfilled the capacity of Secretary

Minister within the Ministry of Public Finances, within the period April 2016-2019, Farmec SA had

transferred to the companies of this lawyer more than 2,300,000 RON.

- Mr. Lawyer Brehar Claudiu received from the company Farmec SĂ the amount of over

2,700,000 RON , an equivalent exceeding 600,000 EUR,

- Mrs. lawyer Ziadin Denis, also a defender in the file from Constanta received together

with her husband the amount of over 800,000 lei,

values that exceed 2,000,000 EUR, registered on deductible expenses which artificially reduce

the taxable income while the company has a team of jurists with permanent labor agreements

The fiscal officers from DGAMC did not emphasize the reality of the agreements between the

company and the lawyers and the agreements between the lawyers and officers of the share

company, the values resulting from the legal assistance agreements concluded by the company

with the lawyers and they did not compare them with the legal assistance agreements concluded

by the same lawyers with the directors / managers of the company, as natural persons, in files in

which the capacity of party, offender or suspect belongs both to the company and also to the

directors or managers of the company.

5) Willingly, the ANAF officers failed to fulfill the order of the Audit Court on page 157 in the

Report in 2013 regarding the performance of the fiscal controls at Farmec SA with officers from other

departments: „ANV, according to the fiscal procedure code, could have requested the delegation of

competences for the fiscal inspection to be performed by the fiscal inspection activity from another

customs structure, in order to remove any suspicion regarding the independence of the persons

performing this mission. However, it was established that ANV failed to act as such, empowering

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DRAOV Cluj for this action”

6) The intimations and petitions of the undersigned, attached with centralizer in appendix 1

of the Intimation, on electric and electronic support (stick), regarding the fiscal frauds, which were

transmitted to the departments of the National Agency of Fiscal Administration, had as result closing

decisions, adopted without verifications or with formal verifications, and the intimations and

applications to the Ministry of Public Finances in 2016 and 2016, attached with centralizer in

Appendix 2 of the Intimation, remained without verifications and with no answer.

7) While in Romania amounts of money are borrowed periodically and progressively, and

the debt of Romania increased with 397 million EUR, in the first three months of this year reaching

the amount of 99,8 billion EUR according to the NBR data, officers of ANAF contribute to the favoring

and maintenance of fraud practices, prejudice the national budget and the patrimony of the share

companies.

4. Please, communicate to me the ordered measures and I would like to manifest my full

availability to participate in a possible hearing sessions in order to clarify also additional

information.

Best regards,

Nicolae Olaneanu

Date: July 03, 2019

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Centralizer Appendix 1 of the Intimation

Intimations and petition to the ANAF departments without verifications, closed or with formal verifications, with the result of the favoring and maintenance of fraud, the failure to recover the prejudices and the intervention of the prescription.

Appendix 1.1. – Intimation to the ANAF president No. 633 on February 14, 2018 for the

request of the documents from the General Customs Department by the General

Department of Integrity, Manager Mr. Stefanescu Marian and by the General

Department against Fiscal Fraud – section 7 Sibiu. The President of ANAF ordered the

legal measure ” for analysis and legal measures, with the adequate analysis of all

notified aspects” but the departments failed to fulfill the order of the president.

Appendix 1.2. – the intimation of the undersigned to DGAMC on September 14, 2017, registered under No. 915705

Appendix 1.3. - the intimation of the undersigned on December 12, 2017 sent by e-mail

to the General Department of Integrity

Appendix 1.4. – the petition of the undersigned on January 14, 2018 to ANAF

Appendix 1.5. – the address of the Integrity Department No. 2689 on October 24, 2018

Appendix 1.6. – the intimation/petition of the undersigned No. 54693 on July 26, 2017 registered under No. 54693, closed after five days, in an unjustified manner

Appendix 1.7 - the petition of the undersigned to ANAF 24825 on August 29, 2017

Appendix 1.8. - the intimation of the undersigned to ANAF on July 14, 2017

Appendix 1.9. - the petition of the undersigned on October 20, 2017 registered under No. 28979 to the General Customs Department.

Appendix 1.10 – the intimation registered on May 19, 2016 under No. 913378

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Centralizer Appendix 2 of the Intimation

It contains the petitions / intimations of the undersigned to the Ministry of Public Finances, from 2016 and 2018, which were sent to the General Department of Integrity and which resulted in formal verifications

Appendix 2.1. – petition for the introduction into the case of the undersigned by the minister of finances on February 16, 2015

Appendix 2.2. – request for audience at the Minister of Finances No. 8125/February 09, 2018

Appendix 2.3. – the intimation of the undersigned to the Minister of Finances No. 8125/ February 09, 2018

Appendix 2.4. – the request of the undersigned to the minister of finances on July 04, 2018