The Investigation Methodology in Tax Evasion Offenses. Amendments Brought by the New Code of Criminal Procedure

AuthorManea, A.C.
PositionLaw Department, Transilvania University of Brasov
Pages107-116
Bulletin of the Transilvania University of Braşov
Series VII: Social Sciences • Law • Vol. 7 (56) No. 1 - 2014
THE INVESTIGATION METHODOLOGY IN
TAX EVASION OFFENSES. AMENDMENTS
BROUGHT BY THE NEW CODE OF
CRIMINAL PROCEDURE
Adrian Ctin. MANEA1
Abstract: The issue of tax evasion is now a constant concern of all
countries in the world, being regulated differently in relation to the financial
and economic implications, the way in which they were committed, the
principles underlying the fiscal policy of the authorities or of the
investigative methodology. In terms of investigating crimes of evasion, it must
be said that the method is specific to the investigation of financial and
economic crimes in general, with some specific issues related to the elements
of the tax evasion offense. Changing the criminal procedural law in February
2014 also brought changes in the running of t he criminal investigation, in the
prosecution, namely in the trial phase, changes which were felt in the case of
tax evasion offenses.
Key words: tax evasion, prosecution, expertise, undercover investigators.
1 Law Department, Transilvania University of Braşov.
1. Introduction
Given the fact that the offenses
of tax evasion are placed in the field
of criminal business activities, in
conjunction with the quality of passive
subject of the state and with the fact
that the damage created by illegal
avoidance of paying tax obligations
is reflected in the general consolidated
budget, the criminal investigation of
tax evasion must be made taking
into account certain peculiarities in
the process of prosecution and trial.
In order to discover and prove the
elements of the tax evasion offense, in
the three procedural steps: identifying the
offense, most often in the fiscal con trol
procedures, prosecution by the criminal
investigators and the criminal proceedings
by the court of law, most often backed
by the civil case for the recovery
of the damage, the most appropriate
tools must be identified in order to overset
the maneuvers used by the offender
and determine the extent of the
damage caused to the state b udget,
for avoidance actions are often at
the boundary between licit and illicit,
against a background of uncertainties
and ambiguities in the legislative.
Tax evasion offenses are generally
crimes of danger, as noted above,
and in light of the financial consequences,
they fall into the category of crimes
against property through t he damage
they bring to the general consolidated

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