Tax evasion defense
Between an accounting irregularity and the offense of tax evasion lies an element the prosecution must prove: intent. That is where the defense is built.
Scope of practice
- Offenses under Law no. 241/2005 on preventing and combating tax evasion — including recording fictitious expenses, concealing the taxable source, evading payment of fiscal obligations;
- Connected cases: forgery, embezzlement, money laundering derived from tax evasion;
- Dealings with the tax authorities in parallel with the criminal case — inspections, assessment decisions, referrals by ANAF.
Error or intent — the line between a penalty and a criminal case
Tax evasion is an intentional offense. An incorrect accounting classification, a different reading of tax legislation or a case of negligence do not, in themselves, amount to bad faith. The defense starts from the documents: the accounts, expert reports, correspondence with the authorities — and demonstrates, where applicable, that the facts do not satisfy the subjective element of the offense.
The alleged damage is a separate chapter: the method of calculation is frequently open to challenge, and covering it may, under the conditions of the law, carry significant consequences for criminal liability.
Why timing matters
Many tax evasion cases begin with a tax audit. Legal assistance at that stage — before any criminal referral — can decisively shape what follows. See also money laundering, frequently charged in the same case.
The content of this page is for information purposes only and does not constitute legal advice. For your specific situation, please arrange a consultation.