În materia infracțiunilor de evaziune fiscală, probațiunea are un rol determinant, dat fiind caracterul eminamente tehnic al faptelor investigate. O clarificare majoră în această privință a fost adusă recent prin Decision no. 430/2025, delivered by the High Court of Cassation and Justice, the Panel for the Resolution of Questions of Law, which established, in a manner binding on the courts, the interpretation of the provisions of Article 10 of Law no. 241/2005 on the prevention and combating of tax evasion.
Expert examination, not a mere technical-scientific finding
The High Court held that the failure to prepare a specialist expert report in tax evasion cases results in the irregularity of the act by which the court is seized, with the consequence of the case being returned to the prosecutor’s office. Consequently, a mere technical-scientific finding carried out during the criminal investigation phase is not sufficient to meet the legal requirements.
This distinction is essential. A technical-scientific finding represents a preliminary means of evidence, usually carried out by tax authorities or other specialised bodies; however, it cannot substitute the expert examination ordered in accordance with criminal procedural rules, with due observance of the principles of adversarial proceedings and the right to defence.
Practical impact on criminal cases
The decision of the High Court of Cassation and Justice has a significant impact on judicial practice, particularly in the preliminary chamber phase. The absence of a specialist expert report may be invoked as an irregularity of the indictment, with direct effects on the validity of the referral of the case to the court.
For persons investigated or brought to trial for tax evasion, this jurisprudential approach strengthens procedural safeguards and reaffirms the importance of complete, rigorous, and lawfully administered evidence.
Conclusion
By Decision no. 430/2025, the High Court put an end to non-uniform and abusive practices and reaffirmed the central role of specialist expert examination in establishing the existence and extent of the damage in tax evasion cases. Compliance with this requirement is not a mere formality, but an essential condition for the legality of the criminal proceedings and for ensuring a fair trial.
Attorney Daniela Clinciu