Câteva considerente practice privind expertizele fiscale în procesele penale
A Few Practical Considerations Regarding Tax Experts’ Report in Criminal Trials

Summary/Abstract: In my capacity of legal expert in criminal cases, while representing the beneficiary of the judicial report or one of the parties, I have come across instances in which the technical expertise ordered by the law bodies has been diverted from the aim prescribed by Art. 172 of the new Code of Criminal Procedure, namely that of “finding, clarifying or evaluating actions or circumstances that bear importance for establishing the truth,” through the choice of inappropriate specialization for the case (1), and/or through the set out of objectives that are hypothetical rather than informed by actions and circumstances (2). As a consequence, the mere ordering of a report in the specialization accountancy in a case of tax evasion cannot lead to establishing the facts. That is even more so the case if the objectives of the report regard situations imagined by its beneficiary and if the appointed expert auditor is called upon to carry out simple arithmetic calculations of taxes and duties, which are later incorporated by the prosecution as unquestionable financial damages.

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