Instituirea măsurii asigurătorii a sechestrului în cazul infracțiunilor reglementate de Legea nr. 241/2005 pentru prevenirea și combaterea evaziunii fiscale. Opinie privind problema de drept ce a condus la pronunțarea Deciziei HP nr. 44/2022
Establishing precautionary measures in case of criminal offences regulated by Law no. 241/2005 for the prevention and combating of tax dodging. Opinion on the question of law leading to Preliminary Decision no. 44/2022

Summary/Abstract: Having as a starting point a question addressed to the High Court of Cassation and Justice within the procedure provided by art. 475 et seq. of the Romanian Criminal Procedure Code, the paper analyses the way in which art. 249 par. 5 of the Romanian Criminal Procedure Code is applied in the field of freezing orders in case of tax dodging criminal offences, provided by Law no. 241/2005, more precisely it aims to see whether the „loss” refered to in art. 249 par. 5 of the Criminal Procedure Code includes only the effective loss (calculation base) or also the accessory duties (interests and penalties). Briefly, the paper mentiones that the freezing orders within the criminal trial can guarantee everything that can be granted when solving the civil action joint to the criminal action; there is a perfect overlap between the „loss” provided by art. 249 par. 5 of the Criminal Procedure Code and the „loss” used by art. 19 of the Criminal Procedure Code, but there is only a partial overlap with the „loss” provided by Law no. 241/2005.

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