The Director of Public Prosecutions v Nicolae Dulea/Prunesso Europe Limited

Date

29 January 2024

Venue 

Dublin Circuit Court

Judge

Judge Elva Duffy

Summary

Previously on 17 January 2024 at Dublin Circuit Court, Nicolae Dulea of 103 Cruise Park Drive, Tyrrelstown, Dublin 15, pleaded guilty to the following offence:

•  Possession of excisable products to wit, 40,000 cigarettes, in respect of which excise duty was for the time being payable with intent to defraud the State of such duty contrary to section 119(1) of the Finance Act, 2001.

On this same day, 17 January 2024, Mr Nicolae Dulea, being a director of Prunesso Europe Limited, 103 Cruise Park Drive, Tyrrelstown, Dublin 15, also pleaded guilty to:

• Keeping for sale or delivery specified tobacco products, to wit, 60,600 cigarettes and 4.5 kg of fine cut tobacco for the rolling of cigarettes, otherwise than in a pack or packs to which a tax stamp, by means of which Tobacco Products Tax at the appropriate rate has been levied or paid in respect of such tobacco products, is affixed to each such pack in the prescribed manner, contrary to section 78(3) of the Finance Act 2005, as amended.

Outcome

Judge Duffy imposed a headline sentence of two years five months imprisonment for each offence mitigated to eighteen months imprisonment for each offence, to run concurrently.