Aspecte privind instituirea măsurilor asiguratorii în cazul infracțiunilor de evaziune fiscală
Aspects Regarding the Institution of Precautionary Measures in Tax Evasion Crimes

Summary/Abstract: The paper aims to analyze the establishment of precautionary measures in the case of tax evasion crimes. In the first part of this article, we address some introductory aspects related to the procedural measures, later focusing on the precautionary measures regulated by the criminal procedural law. Although the rule is that the freezing of some assets during the criminal process follows the rules established by the Code of Criminal Procedure, there are several provisions included in special laws that aim the initiation of precautionary measures. Such a special provision is included in the text of art. 11 of Law no. 241/2005, which establishes the obligation to dispose of precautionary measures in case of committing a tax evasion crime. Although the legal text passed the constitutionality test, finding that the mandatory establishment of the measures does not affect the constitutional provisions, the text still generates controversies in terms of its application. Thus, the present study aims to clarify the procedural moment in which the provisions of art. 11 of Law no. 241/2005 are applicable, referring also to the fact that in practice the national courts have pronounced different solutions.

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