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NICULEASA LAW FIRM persuades the Bucharest Tribunal to refer to the Court of Justice of the European Union on several issues concerning the relationship between criminal and tax proceedings

Date: 06/13/2018


The relationship between criminal and tax proceedings, has generated discussions and debates both theoretically, through specialized articles, and from a practical perspective, before the courts of law.

As a matter of fact, for NICULEASA LAW FIRM this issue has been and continues to be a constant preoccupation as neither the Code of Criminal Procedure nor the Code of Fiscal Procedure corroborates the two procedures when it comes to criminal qualifications based on tax qualifications.

NICULEASA LAW FIRM, through a team of lawyers formed by Andreea Gheorghişan, Bogdan Mărculeţ and Mădălin Niculeasa, in a case pending before the Bucharest Tribunal, filed an application, received by the court, regarding the referral of the Court of Justice of the European Union to clarify some aspects that relate to the aforementioned relationship.

The referral request admitted by the Bucharest Tribunal concerns, inter alia, both the corroboration of the criminal damage with the fiscal one and the legal consequences of the tax inspection carried out subsequently or in parallel with the criminal procedure, as well as the limits of the principle of ne bis in idem in the application of a double system of penalties (fiscal and criminal).

Beyond the issue itself of referring to the Court of Justice of the European Union, for us it is obvious and gratifying, at the same time, that the courts are aware of the fact that the relationship between the two procedures mentioned above is likely to create atypical situations and difficult to decipher from a legal perspective.

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