Considerations regarding the incidence of Decision no. 581/2019 of the Constitutional Court on precautionary measures in criminal proceedings
Considerations regarding the incidence of Decision no. 581/2019 of the Constitutional Court on precautionary measures in criminal proceedings

Summary/Abstract: The paper analyzes a topic of interest, based on the confluence between the fiscal administrative procedure and criminal procedure, regarding the possibility of maintaining the precautionary measures ordered by the tax authorities during the criminal process, following the intervention of the Decision of the Constitutional Court no. 581/2009, by which the provisions of art. 213 para. (8) of the Fiscal Procedure Code were declared unconstitutional.The subject-matter is dealt with in the light of the effects of that decision on precautionary measures ordered before its publication, both in the event that the tax authorities have not notified the competent judicial authorities of the findings made during the tax inspection and which may constitute elements of an offense, as well as in the situation where such a notification took place.Also, there is analyzed the issue of the effects of the Decision of the Constitutional Court no. 581/2009 during the term of 45 days in which the legal provisions declared unconstitutional are suspended, as well as from the perspective of the fact that, until now, the legislator has not intervened to bring the unconstitutional provisions in line with the Romanian Constitution.

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