The Investigation Methodology in Tax Evasion Offenses. Amendments Brought by the New Code of Criminal Procedure
The Investigation Methodology in Tax Evasion Offenses. Amendments Brought by the New Code of Criminal Procedure

Summary/Abstract: The issue of tax evasion is now a constant concern of all countries in the world, being regulated differently in relation to the financial and economic implications, the way in which they were committed, the principles underlying the fiscal policy of the authorities or of the investigative methodology. In terms of investigating crimes of evasion, it must be said that the method is specific to the investigation of financial and economic crimes in general, with some specific issues related to the elements of the tax evasion offense. Changing the criminal procedural law in February 2014 also brought changes in the running of the criminal investigation, in the prosecution, namely in the trial phase, changes which were felt in the case of tax evasion offenses.

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