Probe sau indicii cu relevanță fiscală? Discuții pe marginea unei posibile întrebări preliminare în materie fiscală
Evidence or Tax Relevant Clues? Discussions on a Possible Preliminary Question in the Tax Field

Summary/Abstract: In recent years, Romania experienced a wave of criminal complaints launched against taxpayers, particularly in VAT cases. In fact, if some criminal allegations were to be formalized by tax inspectors, they would issue tax decisions and submit a complaint to the Prosecutor’s Office at the same. A “perfect” start for two procedures, a criminal procedure and a tax procedure and for all the associated trouble, since the taxpayer could not actually challenge the results of the tax procedure in court and remained “trapped” for an indefinite period of time. A pending case before the Romanian High Court of Cassation and Justice opens the door for a preliminary ruling of the Court of Justice of the European Union, as a first step to solving a complicated issue in Romanian VAT cases.

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