Unele considerații privind interpretarea noțiunii de „pagubă” din cuprinsul art. 249 alin. (5) din Codul de procedură penală în cauze având ca obiect săvârșirea infracțiunii de evaziune fiscală
A few reflections regarding the interpretation of the notion "damage" contained in the art. 249 para. (5) of the Criminal Procedure Code, as regrads the tax evasion cases

Summary/Abstract: The purpose of establishing precautionary measures in cases with the crime of tax evasion, according to art. 249 para. (1) and (5) of the Code of Criminal Procedure, is to guarantee that, at the end of the criminal process, the civil party will recover both the amounts representing the main fiscal obligation due (taxes, fees and other contributions due to the general consolidated budget), as well as and those representing the ancillary fiscal obligations due (interest, penalties and, as the case may be, late fees), under the terms of the Fiscal Procedure Code.

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