Procedura fiscală, la „întâlnirea” cu procedura penală: analiză cu privire la cazuri și consecințe
Tax Procedure Meets Criminal Procedure: Analysis of Cases and Consequences

Summary/Abstract: The fields of tax law and criminal law often intersect, and the impact of a criminal procedure on tax matters can be significant. In this article, we will focus on the suspension of tax procedures following a criminal complaint. We will explore the hypotheses in which this suspension takes place, the benefits and challenges associated with it, as well as the connections between tax and criminal aspects. Additionally, we will examine how evidence obtained in the criminal procedure can be utilized in the tax procedure.

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