Scurte observaţii critice asupra unui proiect de modificare a Legii nr. 241/2005 pentru prevenirea şi combaterea evaziunii fiscale
Brief critical observations on a modification project of Law no. 241/2005 for the prevention and combating of tax evasion

Summary/Abstract: A recent discussion on a draft law amending the Law no. 241/2005 on the prevention and combating of tax evasion has attracted our attention and we considered it necessary to consult the official websites of the chambers of the legislature in order to observe the stage in which the draft law is in its course. We can notice that the project has not been noticed by criminal law specialists, from the examinations carried out until this moment, analyzes or comments on it, except for short press articles. We have observed, on 19th december 2018, that the Chamber of Deputies adopted the final form for the promulgation of the law, which was filed on 20th december 2018 at the General Secretariat for the exercise of the right to refer to its constitutionality. On 21th december there has been sent a unconstitutionality control request by some deputies. On a first analysis, the Law contains some solutions that are in our opinion contrary to the provisions of the Criminal Code and the Code of Criminal Procedure and which contravenes the principle of the separation of powers in the state, the independence of the judges, and the equality of the citizens before the law. Also, a number of criticisms can be made about the weak legislative technique used by inserting some terms and expressions that move away from the field of criminal law. We will, in short, try to criticise those provisions that we believe will not go beyond the recent promoted constitutional control.

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