Enforceability of the criminal judgment in relation to the tax body competent to settle the tax administrative appeal

DREPT ADMINISTRATIV ŞI FISCAL

Abstract

According to Article 277 para. (4) of the Code of Fiscal Procedure, as approved by Law no. 207/2015, the final judgment of the criminal court by which the civil action is settled, shall be enforceable for the appeal settlement bodies regarding the amounts for which the state brought a civil action in the criminal proceedings. Moreover, according to art. 10.5 of the Guidelines for applying title VIII of Law no. 207/2015 on the Fiscal Procedure Code, as approved by Order no. 3741/2015, upon settlement of the appeals, the settlement bodies shall also rule in relation to the reasoning of the resolutions to release from criminal prosecution, not to commence or end criminal prosecution, the expert assessment reports performed in the case, as well as in relation to the grounds included in the judgments delivered by the court, insofar as they have any implications for the tax issues. The significance of the legal rules referred to above is that the relevant tax bodies have the legal obligation to comply with the judgment of the criminal court in relation to the manner of settlement of the civil action, as well as the possible findings of the criminal bodies, adopted upon settlement of the criminal complaints, insofar as they have any 
implications of fiscal nature.