„Prejudiciul” – problema centrală a cauzelor de evaziune fiscală
„Damage” – the central issue in tax evasion cases

Summary/Abstract: The article analyses the notions of "damage" and "claims of the civil party" in relation to the specifics of tax evasion cases, based on the jurisprudence of the Constitutional Court and the High Court of Cassation and Justice. The concept of "damage" is a central issue in tax evasion cases because the legislator has linked important consequences to it in Law 241/2005 on preventing and combating tax evasion: it is the element that differentiates between the typical version of the offence covered by paragraph 2 of Article 2 of the Law on the Prevention of and Fight against Tax Evasion and the offence covered by paragraph 2 of Article 2 of the Law on the Prevention of and Fight against Tax Evasion. (1) of Art. 9 and the two aggravated variants regulated in para. (2) and in para. (The provisions of Article 10, which govern the grounds for terminating the criminal proceedings, reducing the penalty and imposing a fine, are triggered by its payment.

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