Măsuri cu efect suspensiv ce pot fi dispuse în contextul dublării procedurilor în materie fiscală și penală
Measures having a suspensive effect that may be ordered in the context of duplicating proceedings in tax and criminal matters

Summary/Abstract: This article analyses two procedural measures having a suspensive effect that may be ordered in the context of cumulative tax and criminal proceedings, namely suspending the resolution of the administrative tax appeal following a criminal referral and suspending the trial in the event of initiating the criminal prosecution phase. Considering the significance of such measures to safeguard the right to a fair trial and the ne bis in idem right, the application thereof should consider the conditions ensuring their lawfulness, as reflected both under the national and the European legislation, the criteria to assess their appropriateness by reference to the circumstances of the case, and their duration, which must be kept within reasonable limits.

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