Măsurile asigurătorii în materia evaziunii fiscale, uitate în timp și decuplate de realitate
Conservatory Measures in the Field of Tax Evasion, Time Forgotten and Detached from Reality
Author(s): Lia PricopeSubject(s): Criminal Law, Human Rights and Humanitarian Law, Fiscal Politics / Budgeting, Commercial Law
Published by: Editura Hamangiu S.R.L.
Keywords: criminal case; criminal trial; precautionary measures; prejudice; prosecutor; tax obligations; tax authorities; tax decision; right to a fair trial; right of defence;
Summary/Abstract: Criminal cases in which precautionary measures are instituted in the absence of debt securities issued by the competent tax authorities, the overlap between criminal procedures for imposing precautionary measures and the tax procedure, the lack of correlation between the two procedures, the need for effective assessment of the suspect’s or defendant’s assets prior to the precautionary measures, as well as the impossibility of maintaining the precautionary measures sine die, led us to discuss this topic.
Journal: Cluj Tax Forum
- Issue Year: IV/2021
- Issue No: 5
- Page Range: 327-334
- Page Count: 8
- Language: Romanian
- Content File-PDF