BUNE PRACTICI AVÂND CA FINALITATE RECUPERAREA PREJUDICIULUI PROVENIT DIN FAPTELE ECONOMICO-FINANCIARE
BEST PRACTICES AIMED AT THE RECOVERY OF ECONOMIC AND FINANCIAL LOSSES

Summary/Abstract: Economic crimes appeared, at a conceptual level, at the beginning of the 20th century, becoming a real phenomenon towards the end of the same century. Economic-financial crimes and especially tax evasion are of particular importance for criminal justice, both through the prism of social relations that form the object of protection of the laws, and through the wide spread of facts that affect these relations. All these factors lead to the need for a good knowledge of specific business mechanisms. Regardless of the nature of the act - criminal or fiscal -, the recovery of damage resulting from tax evasion constitutes an important source for the state's economic resources embodied in public revenues. Collaboration between judicial and extrajudicial institutions is absolutely necessary. Such collaboration is also regulated by art. 9 of O.U.G. no. 74/2013. At the central level, there are a number of specialized departments such as Information Technology, Fiscal Information and others where a number of extremely useful databases can be found in the criminal investigation. Regarding administrative-fiscal cooperation, Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the fiscal field was adopted, which established a system for safe cooperation between the national tax authorities of the countries of European Union. The directive establishes the rules and procedures that member states must apply in situations where they exchange information for tax purposes. On the other hand, customs cooperation, at the level of the European Union, a Convention was developed based on art. K.3 of the Treaty on the European Union, regarding the mutual assistance and cooperation between customs administrations, by reporting in particular to the points of entry and exit, for the prevention, investigation and suppression of crimes against Community norms, but also against internal legislation, in especially the cases regulated by articles 36 and 223 of the Treaty establishing the European Community. Although the investigation plan does not represent an institution expressly regulated by the Code of Criminal Procedure, it is a mandatory and indispensable element in carrying out an investigation regarding crimes in the economic and financial field, considering that they present certain particularities that make the administration difficult evidence, The application of a criminal penalty, without taking into account the products resulting from crimes that generate profit, can no longer represent an imperative today, and the fight against these harmful facts cannot be limited only to the application of criminal penalties to those who will be found guilty. For example, at the European level, considerable resources have been invested in order to identify and annihilate the financial resources available to the subjects of serious crimes, especially with the establishment of organized criminal groups, a fact that revealed the need to implement judicial instruments that can proactively combat situations like this. Thus, the traditional measures to fight against illicit income resulting from crimes are represented by special confiscation or extended confiscation, also regulated by the Criminal Code (art. 112-1121), both of which result in the recovery of assets derived from crimes, the desired result as a result of the globalization of crime organized. Thus, at the international level, the Council's Framework Decision no. 212/2005 of February 24, 2005 regarding the confiscation of products, instruments and goods related to the crime, and at the level of the community bloc, Decision 2007/845/JAI of December 6, 2007 regarding the cooperation between the debt recovery offices of the member states. The usefulness of this instrument lies in the fact that the data that can lead to the identification and confiscation of the proceeds of crime and other assets belonging to criminals must be the subject of a rapid exchange between member states. Starting from 2020, judicial cooperation in the matter of recovering the proceeds of crime at the level of the European Union takes place in a new legal framework, governed by Regulation (EU) 2018/1805 of the European Parliament and of the Council of November 14, 2018 on the mutual recognition of orders freezing and confiscation, with the aim of facilitating the cross-border recovery of criminal assets and leading to more effective freezing and confiscation of funds from illicit sources in the EU.

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