The performance of a technical and scientific finding during the criminal prosecution stage, in cases whose object is the offense of tax avoidance. The obligation of capacity to carry out an accounting expertise during the criminal prosecution stage, i

DREPT PENAL ŞI PROCESUAL PENAL

Abstract

According to Article 172 para. (1) of the Code of Criminal Procedure, the performance of an expert report is ordered when for finding, clarifying or assessing the certain facts or circumstances which are relevant for finding the truth in the case, the opinion of an expert 
is also necessary. 
According to Article 172 para. (9) of the Code of Criminal Procedure, when there is a danger of disappearance of certain evidentiary means or of change of certain facts or the urgent clarification of certain facts or circumstances of the case is needed, the criminal prosecution body may decide by an order to carry out findings. 
In the content of Article 172 para. (9) of the Code of Criminal Procedure, the legislator regulated several assumptions, in which the criminal prosecution body may order the performance of a technical and scientific finding: a danger of disappearance of certain evidentiary means, the change of certain facts, the need for the urgent clarification of certain facts or circumstances of the case.