Procesul-verbal de sesizare al organului penal și noțiunea de „suspiciune rezonabilă” în contextul efectuării unei inspecții fiscale
The Minutes of Notification of the Criminal Body and the Notion of “Reasonable Suspicion” in the Context of Carrying Out a Tax Audit

Summary/Abstract: The present article brings into the reader’s attention the status of the minutes of referral addressed to the criminal body by the tax inspectors following a tax inspection but also to define the reasonable suspicion that would allow the tax inspector to address such minutes to the criminal body in case he appreciates that the aspects verified during the tax inspection can lead to a criminal offence, according to fiscal regulations, criminal regulation and according to the interpretation given by the Constitutional Court of Romania as regards the minutes of referral. We have advanced, de lege ferenda, the possibility to challenge such minutes in front of the national courts.

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