An in-depth analysis of the mechanisms by which the recipients of the legal norm end up evading the payment of the tax obligations and, subsequently, giving an appearance of legality to the illegally obtained amounts, can only be beneficial for an ov
An overview approach of the criminal procedure, in general, and of the criminal prosecution, in particular

Summary/Abstract: The criminal trial is a complex judicial activity through which it is performed the criminal justice, formed of a complex of judicial activities carried out in an orderly and successive manner. In its entire development, the criminal trial is a complex judicial activity. In the dynamism of its development, the criminal trial is a complex of judicial activities. The regulation of the criminal trial includes the provisions of the general part of the Criminal Procedure Code, as well as the provisions of its special part. The general provisions regulate the criminal trial in all cases and they discipline the entire judicial activity. The special provisions regulate the criminal trial in each case in particular and they discipline each judicial activity in particular. The special provisions are interpreted literally and restrictively, systematically, logically and teleologically, in order to be correctly applied. The criminal trial is structured in four phases: prosecution, preliminary chamber, trial and execution. Each procedural phase is systematized in procedural steps and procedural stages. The structuring of the criminal trial in phases and the systematization of the phases in steps and stages is made according to the finality specific to the judicial activities of which a phase/step/stage is composed. The finality specific to a stage/step/phase is to ensure and facilitate the transition to the upper stage/step/phase. In addition to the division into phases/steps/stages, the structuring and systematization of the judicial activity implies the identification of some moments with procedural relevance. The criminal trial is typical when it goes through all the phases/steps/stages/moments of which it is composed and is atypical when it does not go through all these phases/steps/ stages/moments. If a finished segment or a completed subdivision has been committed illegally or has not reached its own finality, the judicial activity returns to that segment or to that subdivision. The prosecution is a phase of the criminal trial whose own finality is the preliminary investigation of the case and, through this, the assurance and facilitation of the judgment. It is systematized into steps, stages and moments with procedural relevance.The specific principles of the prosecution are non-publicity, non-contradictoriality and the predominantly written form. Non-publicity implies that the main parties and procedural subjects cannot know at any time, in a complete manner, the acts performed and the evidence administered by the investigating body. Non-contradictoriality means that the investigating body performs acts and administers evidence without putting them for discussion to the parties and to the main procedural subjects. The predominantly written form presupposes that legal relevance pertains only to the performed acts and the administered evidence which in the criminal prosecution phase are materialized in writing and that in the criminal prosecution phase the main parties and procedural subjects act, by formulating requests and memoranda, only in writing. The limits of the prosecution are examined in terms of development in time and in terms of the object. In terms of development in time, the prosecution is placed between an initial limit, marked by the act of initiating criminal prosecution against the deed, and a final limit, marked by the act of resolving the case. In terms of the object, the prosecution is limited to the deed indicated in the acts of initiation of the prosecution and of extension of the prosecution also to the person indicated in the acts of further prosecution, extension of the prosecution and setting in motion the criminal action.

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