Interferența între procedura administrativ-fiscală și procedura penală. Prelungirea în timp a măsurii asigurătorii luate în cursul procedurii administrativ-fiscale și menținerea acesteia în cursul procesului penal până la un moment temporal nedetermi
The interference between the administrative-fiscal procedure and the criminal procedure. The extension in time of the insurer’s measure taken during the administrative-fiscal procedure and its maintenance during the criminal trial until an indefinite

Summary/Abstract: The insuring measures – the seizure and the attachment or requisition – are ordered and carried out, through the administrative procedure, by the competent tax authorities. These apply to the movable and / or immovable property owned by the debtor, as well as to his income, in exceptional cases, respectively when there is the danger that the debtor may steal, hide or waste his assets, significantly jeopardizing or hindering considerable the collecting. However, regarding the extension in time, the validity and termination of these insurance measures, the legal text gives rise to possible interpretations in the context in which, within these procedures, the tax authority notified the criminal prosecution authority. These aspects have led to formulation of unconstitutionality exceptions raised with the occasion of settling litigations in the role of the courts having as object the finding of the cessation of the validity of the insurance measures ordered by the fiscal bodies, as well as the restitution of the amounts of unavailable money.

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