Authority of res judicata of the criminal judgment in relation to the administrative and fiscal court. Tax evasion. VAT

CONTENCIOS ADMINISTRATIV ŞI FISCAL

Abstract

The civil court is not bound by the final judgment of acquittal or termination of the criminal proceedings in relation to the damage, but since, in this case, a conviction has been ordered for one and the same offence and a certain amount of damage has been established, which is closely linked to the existence of a specific offence of tax evasion, the civil court cannot consider a situation other than that which formed the basis for the conviction by the criminal court.