PERFORMANCE OF INTERCEPTIONS IN THE FIELD OF FISCAL CRIMES RESEARCH
Journal Title: Legea și viața - Year 2018, Vol 1, Issue 5
Abstract
In order to document the illicit activity of persons suspected of committing tax evasion, criminal investigating bodies may, in accordance with the provisions of the Criminal Procedure Code of Romania (Title Iv, Chapter Iv of the General Part), use special surveillance or research methods (special investigative measures , according to Section 5, Chapter III, Title Iv CPP RM). These methods occupy an important place in investigating and proving the tax evasion, since, often, in the event of such acts, the determination of the circumstances of its committing, the factual situation of the forms of parti- cipation in the commission can not be achieved only by administering to classic, usual means.
Authors and Affiliations
Florin Ilie LICĂ
Keywords
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