Decizia Curții Constituționale a României nr. 581 din 1 octombrie 2019 referitoare la excepția de neconstituționalitate a dispozițiilor art. 213 alin. (8) din Legea nr. 207/2015 privind Codul de procedură fiscală
Decision no. 581 of October 1, 2019 regarding the exception of unconstitutionality of the provisions of art. 213 para. (8) of Law no. 207/2015 regarding the Fiscal Procedure Code

Summary/Abstract: The provisions of art. 213 para. (8) of the Law no. 207/2015 regarding the Fiscal Procedure Code, as amended by the Government Ordinance no. 30/2017 for amending and supplementing the Law no. 207/2015 regarding the Fiscal Procedure Code, although it establishes a time limit, up to which the insurance measures exist, that is until the date of the settlement of the case by the criminal investigation bodies or by the court, the Court establishes that this time interval cannot be qualified as a reasonable term within which the judicial bodies would be obliged to act. The Court notes that, in fact, the insurer's measures taken during the administrative-fiscal phase in the new regulation are more intrusive, as they are maintained de jure until the case is resolved. Or, as it has been shown as regards the art. 213 para. (8) of the Law no. 207/2015 regarding the Fiscal Procedure Code, in the drafting prior to the modification brought by the Government Ordinance no. 30/2017, the maintenance of the administrative-fiscal insurance measure during the criminal process for a long time, and not as a transitional measure, in order to ensure the good transition from the administrative-fiscal to the criminal procedure, basically represents an infringement of the provisions of art. 1 para. (5), art. 21 para. (3) and art. 44 of the Constitution.

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