SINTEZĂ DE JURISPRUDENȚĂ FISCALĂ NAȚIONALĂ martie – aprilie 2023
NATIONAL TAX CASE-LAW march – april 2023
Author(s): Cosmin Flavius CostaşSubject(s): Criminal Law, Law on Economics, Accounting - Business Administration
Published by: Editura Hamangiu S.R.L.
Keywords: criminal procedure; tax procedure; tax obligations; criminal trial; expertise; accountant; tax consultant; ne bis in idem principle; legal certainty principle, evidence;
Summary/Abstract: European Courts have spent good time in the last decade to debate on the relationship between tax procedure sand criminal procedures and the proper application of the legal certainty or ne bis in idem principles. Such matters are also under scrutiny at national level. In this 2020 judgement that was only presented to the parties recently, the Criminal Section of the Romanian High Court of Cassation and Justice carefully explained why the proper administration of evidence is essential in the criminal trial where accusations of tax fraud are involved. This judgement should be an important landmark particularly for criminal judges who often fail to understand the fiscal nature of payment obligations and the need to properly assess whether such fiscal obligations really exist.
Journal: Cluj Tax Forum
- Issue Year: 2023
- Issue No: 2
- Page Range: 153-159
- Page Count: 7
- Language: Romanian
- Content File-PDF