The Decision of the Romanian Constitutional Court no. 102/17.02.2021 is set to completely change the approach towards tax evasion cases, stating that criminal prosecution bodies must from now on give appropriate consideration to final decisions rendered by fiscal courts that establish the existence or non-existence of a prejudice brought to the consolidated State budget.
In many cases, criminal prosecution bodies are notified regarding a possible tax evasion offence, following fiscal audits carried out by the National Agency for Fiscal Administration. The latter issues administrative and fiscal documents that may be challenged separately, before fiscal courts.
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