Contestarea măsurilor asigurătorii în cazul infracțiunilor de evaziune fiscală. Situații în care penalul și civilul se completează reciproc
Challenging precautionary measures in tax evasion offences. Situations where criminal and civil law complement each other .
Author(s): Ioan Mircea David, Lelia Ioana Dima (Grigore)Subject(s): Law, Constitution, Jurisprudence
Published by: Editura Solomon
Keywords: precautionary measures; contesting precautionary measures; tax evasion;
Summary/Abstract: Precautionary measures in criminal proceedings benefit from a summary regulation, which is why the judicial practice has repeatedly demonstrated that the criminal procedural provisions must be supplemented by the civil procedural ones, to reach a legal solution. The way in which the provisions on precautionary measures are applied leads to the antamation of long-term legal mechanisms that may cause additional damage. The analysis we have carried out starts with a situation we have faced in recent judicial practice and is an example of a proposal for a legislative amendment on remedies against solutions establishing precautionary measures in criminal proceedings.
Journal: Tax Magazine
- Issue Year: 2024
- Issue No: 2
- Page Range: 122-125
- Page Count: 4
- Language: Romanian
- Content File-PDF