New Specific Techniques of Investigation for the Economic Offences

• Author: Delia Magherescu
• Profession: Lawyer, Gorj Bar Association, Romania
• Pages: 177-193

New Specific Techniques of Investigation for

the Economic Offences

Ph.D. Delia MAGHERESCU

1

Abstract

The current paper focuses on the specific techniques of investigation for the eco-

nomic offences as well as on the scientific results which have a s a fin ality realizing the

penal trial purpose, namely of finding truth and pun ishing perpetrators, guilty of com-

mitting offences in the economic field. In achieving the results of research, the classica l

methods of gathering evidence, specific for the forensic sci ence, as the main ones are

used, but, at the same time, it is in sisted on the other innovative metho ds and techniques

of comparative research as well as the analysis and synthesis in order to harmonize as

much as possible all of the legal instruments the legislator provides the practitioners with

on carrying out the purpose they were implemented for. As the main economic offences

the tax evasion, money laundering, counterfeiting, trafficking in t reasures, basically the

underground economy will be analyzed. In carrying on the current research, certain pro-

posal of de lege ferenda will be enunciated in purpose to improve the legal frame into

force in this field.

Keywords: specific tech niques, forensic methods, economic offences, means of

evidence

JEL Classification: K13; K14

1. Introduction

The area of activity for the economic offences is one of the widespread and

complex one and, at the same time, in a continuous change. This so-called ”crim-

inal progress” concerns more and more the judicial bodies confronted with de-

veloped cases, as the practice shows us.

First of all, I would like to state the economic field has a particular feature

due to the fact that in this activity area impressive amount of money are obtained,

the underground economy being as lucrative as it exceeds the imaginary limits,

for example. Nevertheless, the attraction for this field is one of the most powerful

and makes from the interested people real promoter of the organized crime cul-

ture. Secondly, the legislator is also, most of the time, obsolete of such an ava-

lanche of modalities of defrauding legislation into force on combating and pre-

venting as much as possible such kind of offences. This is, among other causes,

1

Delia Magherescu – Lawyer, Gorj Bar Association, Romania, delia_magherescu@yahoo.com

Diversity and Interdisciplinarity in Business Law 178

the reason for which the legislation in this field is amended frequently in order

for the judicial authorities to be one step before the perpetrators.

This desideratum is realized most of the time, but there are cases in which

the officials, invested with the legality, are obsolete of these forms of criminality,

most of these having aggravated forms, as of organized ones.

It is well-known the fact that, Romania is faced with a precarious economic

situation, featured by longevity and counteracting this kind of economic offences

is a real challenge for the authorities. For this reason, the authorities have made

efforts in order to create the favourable legal frame of fighting economic crimi-

nality. Among these legislative measures, adopting and implementing the new

Code of penal law and the penal procedure Code, fiscal Code and fiscal procedure

Code are relevant. The transposition of the legislation adopted at the European

level in the home legislation has also as a consequence the improvement of the

legal frame in the matter.

Thus, in carrying out the current paper, I started from the general frame of

the research topic, featured by the economic offences as well as by the modalities

of their investigation, using scientific techniques of ”new generation”, provided

to forensic specialists, who help the judicial bodies invested with a case to find

the truth and pronounce the appropriate legal and justified decision.

2

The research methodology of the current topic is based on the qualitative

one of characterizing attitudes, behaviours and professional experiences in the

matter of investigation scientific techniques of the economic offences. In this

area, certain of the most frequent types of economic offences, such as tax evasion,

money laundering, counterfeiting, trafficking in treasures have been chosen.

The vulnerable points of this kind of offences have been identified, in ac-

cordance with both social and economic development as well as with the eco-

nomic policies promoted by the government authorities, but, at the same time, the

issue of forensic investigation from the point of view of the new specific tech-

niques of investigation of the economic offences have been approached, provid-

ing the gathered results in the matter. These results are based on the primary re-

search through the ”first hand” observation I obtained in the end of conducting

research on this topic as well as from both theoretical and practical experience, I

have got during the entire research activity.

Doctrine has had a relevant contribution in couching opinions and formu-

lating theories regarding the research of the economic offences I took into con-

sideration in carrying out the current paper.

2

See Delia Magherescu, Modificarea învinuirii în prima instanță (Aspecte comparative), Wolters

Kluwer Publishing House, Bucharest, 2016, p. 78.