Legal opinion to the High Court of Cassation and Justice on the notion of 'damage' in the case of precautionary measures taken to compensate for damage resulting from tax evasion
By the request addressed to the High Court of Cassation and Justice, on 18 May 2022, the holder of the complaint – Târgu Mureș Court of Appeal – Criminal Section and for cases with minors and family – the panel of judges hearing the appeal against the decision of the preliminary chamber judge of the Mureș Tribunal – requested the supreme court to pronounce a decision on the interpretation and application of the provisions of Art. 249 para. (5) C.pr.pen. by reference to the provisions of article 10 of Law no. 245/2005 for preventing and combating tax evasion, as amended.
On July 1, 2022, on behalf of the Department of Public Law and the Department of Criminal Law within the Faculty of Law of the University of Bucharest, lawyers Prof. Simona Gherghina, PhD, Prof. Marilena Ene, PhD, and Associate Professor Andra-Roxana Trandafir, PhD sent a legal opinion by which they showed, in essence, that the precautionary measures that can be taken in a criminal case, having as object one of the offences referred to in Articles 61, 8 or 9 of the Law on Tax Evasion, on the assets of the suspect or defendant and/or of the person civilly liable, may take into account both the coverage of the main tax liabilities due and the related accessories (interest and penalties).