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The process of fighting against tax evasion has been and continues to be of particular importance for the Romanian legislator, due to the negative effects which this widespread phenomenon generates on the economic and social life, affecting the long-term development of a country faced with a fragile economy, still in transition. Despite the legislative developments of the last years, the normative framework in force continues to generate certain controversies, due to the different application and interpretation of the law, one of them being the modality to settle the civil action in the criminal trial, in case of tax evasion offences. Starting from the mentioned premise situation, the author of this study tries to provide an answer to one of the problems noticed in the process of interpretation and application of the law, related to the possibility of granting ancillary tax claims in the criminal trial. In this context, having regard to the legal framework in force, the author expresses his opinion on the impossibility to provide this kind of claims in the criminal trial, however expressing the opinion that the contrary solution, beneficial for the purpose pursued by the legislator, could form the object of legislative intervention, thereby providing a solid foundation for the solutions binding the author of the offence to pay the ancillary tax claims, even in a modality atypical to the tort civil liability, which serves as a model in the criminal trial. -
In this article, the authors examine the modality of conducting the procedure of replacement of the measure of preventive detention with the preventive measure of judicial control on bail, respectively if, according to the regulations of the Criminal Procedure Code, at the same time with the admission in principle the judge examines inclusively the grounds of such application or, on the contrary, it requires an initial examination strictly in terms of fulfilment of the formal conditions, finalised with the admission in principle and with fixing the quantum of the bail, and only in the second stage the examination of the application on its merits in terms of its rightfulness. Likewise, there are analyzed the legal remedies against the interlocutory judgment of admission in principle, respectively of the interlocutory judgment whereby the judge rules on the merits of the case. Finally, the authors present the contradictory solutions at the level of different courts of appeal and of the High Court of Cassation and Justice, analyzing inclusively the report drawn up by the supreme court, the Panel for the settlement of some points of law in criminal matters. Likewise, they formulate a series of de lege ferenda proposals, which aim to eliminate the contradictions between the different articles of the Criminal Procedure Code in this matter.
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In the current architecture of the Criminal Procedure Code, the regulation of the special methods of surveillance or investigation is based, from the perspective of the legislative technique, on a unified, foreseeable and predictable approach, eliminating the arbitrary. The special methods of surveillance or investigation are meant to contribute, by their results materialized in proofs, to proving in a direct manner the offences committed by the suspects or/and the defendants. The specificity and concrete particularities of the circumstances of some of the corruption offences, the offences assimilated to the corruption offences, as well as those of drug trafficking, trafficking in weapons, human trafficking, acts of terrorism, cybercrime, expressly enumerated within Article 139 (2) of the Criminal Procedure Code suppose that the probative includes, in a significant proportion, proofs obtained by way of special methods of surveillance or investigation.
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In this study there are analyzed, in particular: – The influence of the European Court of Human Rights on the international movement of foreign judgments; – The enforcement of foreign judgments according to the new Romanian Civil Procedure Code; – The enforcement of judgments pronounced in a Member State of the European Union.
