Procesele‑verbale de control încheiate de către organele fiscale – discuții referitoare la forța lor probantă și la corespondența cu procedura penală, cu referire la Decizia Curții Constituționale pronunțate la data de 29 ianuarie 2019
Inspection reports issued by tax authorities – discussions on their probative force and correspondence with the criminal procedure, with reference to the Constitutional Court of Romania Decision issued on January 29, 2019

Summary/Abstract: The control reports of the tax authorities are not administrative acts, but can have consequences both on the tax and on the criminal plan. The procedure for the issuance of such control reports does not contain sufficient guarantees regarding the observance of procedural tax rights. In this context, the Constitutional Court has recently pronounced on the unconstitutionality of the use of criminal records in the criminal proceeding of the controlling bodies by tax authorities at the request of the criminal organs.

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