Infracțiunea de împiedicare a efectuării verificărilor financiare, fiscale sau vamale și dreptul persoanei juridice la respectarea sediului
The crime of obstructing financial, tax, or customs inspections and the legal entity's right to the inviolability of its premises

Summary/Abstract: The present article examines the interplay between the criminal offense of obstructing tax inspections, as provided by Article 5 of Law No. 241/2005, and the right of legal entities to the protection of their business premises. Situated at the intersection of criminal law, tax law, and constitutional law, the discussion has gained particular relevance following the recent judgment of the European Court of Human Rights in the case of Italgomme Pneumatici S.R.L. v. Italy (2025), which emphasized the need for effective legal safeguards when state authorities restrict fundamental rights for the purpose of conducting tax inspections. The Court ruled that national legislation, which did not provide sufficient procedural safeguards and granted excessive discretionary power to authorities, failed to meet the „quality of law” requirement under Article 8 of the European Convention on Human Rights.The article also explores the implications of attenuating the principle of legality, particularly in the context of offenses related to tax evasion, where the pressure to protect national tax bases may result in overly broad criminal provisions. The discussion draws on the interpretation of the principle nullum crimen, nulla poena sine lege, highlighting the tension between the need for effective application of tax enforcement measures and adherence to the rule of law. In light of recent European jurisprudence, the article argues for legislative reform to ensure proportionality and legal certainty in tax inspection procedures, safeguarding the rights of legal entities while supporting legitimate state objectives.

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