The finding of fact report drawn up pursuant to article 172 (9) of the Code of criminal procedure and the observance of the right to a fair trial in the case of tax evasion offenses
The finding of fact report drawn up pursuant to article 172 (9) of the Code of criminal procedure and the observance of the right to a fair trial in the case of tax evasion offenses

Summary/Abstract: In this article, the provisions of Article 172 (9), (10) and (12) of the Code of Criminal Procedure are analyzed, which governs the evidentiary process of finding of facts, in particular from the perspective of the investigation of tax evasion offenses. The finding of facts can be made during the criminal investigation by specialists who work, as a rule, under the judicial authorities. Given that these specialists work under the direct leadership, supervision and control of prosecutors, this circumstance may raise some suspicions about their impartiality. At the same time, unlike the expert report, the administrating the evidence of the finding of facts does not involve a contradictory procedure and is usually performed by the specialist appointed by the judicial body, without the possibility of participation of independent specialists appointed on the recommendation of the parties. However, in many cases where tax evasion offenses are investigated, the prosecuting authorities order a finding report. However, the finding report is a means of proof, and in case of contesting the conclusions of the finding report, the provisions of Article 172 (12) of the Code of Criminal Procedure leaves it to the discretion of the judicial body to decide if it admits the appeal and orders the conducting of an expert report.Under these conditions, I have carried out an analysis of the implications of the provisions of Article 172 of the Code of Criminal Procedure on the finding of fact on the right to a fair trial, in accordance with Article 6 (1) of the European Convention on Human Rights and Fundamental Freedoms as regards the contradictory nature of the proceedings in the criminal trial.

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