“Administrative procedures in the tax field and their interaction with criminal liability”
“Administrative procedures in the tax field and their interaction with criminal liability”

Summary/Abstract: The complexity of administrative procedures is particularly evident in the tax field, where final decision-making often results from the interrelated actions of tax authorities, control bodies, administrative review structures, and, in certain cases, investigative authorities. This paper analyzes the institutional and procedural dynamics of these processes, with particular emphasis on the relationship between tax administrative offences and criminal liability for acts related to tax avoidance or fiscal evasion. The study addresses the question of whether, and to what extent, the establishment of a tax administrative offence constitutes a prerequisite for the existence of a criminal offence, or whether the absence of prior administrative proceedings affects the constituent elements of criminal liability. In this context, the paper examines the relationship between the autonomy of criminal law and the factual reliance on administrative findings. Through an analytical approach, the paper examines the role of administrative control, appeal procedures, tax auditing, and fiscal verification in constructing the factual basis that may serve as grounds for criminal prosecution. Particular attention is devoted to legal adjustments in alignment with European Union directives, as well as to the digitalization of numerous tax services, interinstitutional data access, the need for procedural coherence, a clear delineation of competences, and the safeguarding of the procedural rights of the taxpayer. In conclusion, the paper proposes recommendations aimed at strengthening coordination between administrative and criminal procedures, in order to enhance the effectiveness and transparency of the tax and criminal justice systems.

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