Prescripția acțiunii civile în procesul penal, în cauzele de evaziune fiscală
Prescription of the Civil Action in the Criminal Trial, in Cases of Tax Evasion

Summary/Abstract: In this article, the author analyzes a number of matters linked the statute of limitation of the civil action (or, more likely, the fiscal action) in a criminal trial, in cases regarding accusations of tax evasion and fraud. Following the interpretation provided by the Romanian High Court of Cassation and Justice by its Decision no. 67/2022, a significant number of criminal cases concerning tax evasion and tax fraud charges are for about to be closed due to the intervention of prescription of the criminal action. The author concludes that the Romanian legal system is not prepared to deal with significant perspective changes, particularly when it comes to criminal courts. In this respect, a few suggestions for short term and longer term improvements in criminal procedure are put forward, including the need to write separate rules for the trying of tax evasion and tax fraud cases.

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