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“The presumption of guilt” in the investigation of tax evasion crimes

Ramona Mihaela Coman ()
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Ramona Mihaela Coman: “Petru Maior” University of Targu Mures, Mures Bar

Juridical Tribune (Tribuna Juridica), 2018, vol. 8, issue 1, 31-38

Abstract: Although it is one of the fundamental principles of the criminal process, whose observance is required at all stages of the trial, and therefore in the criminal prosecution stage as well, the principle of the presumption of innocence is often "forgotten" or transformed into the "presumption of guilt" when a tax evasion crime is under investigation. The major interest in investigating these offenses is the recovery of the damage, which is why there is a need to find solvable persons who are involved in these activities. Due to the fact that most of the times it is difficult to prove their involvement, in practice one can notice a tendency to prosecute such persons for the simple fact of having purchased products or services from dummy companies. The article presents examples of judicial practice and seeks to argue the mistaken view of criminal investigation bodies in the light of European directives as well as ECJ jurisprudence.

Keywords: presumption of innocence; tax evasion; European directives; ECJ case law. (search for similar items in EconPapers)
JEL-codes: K14 (search for similar items in EconPapers)
Date: 2018
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Handle: RePEc:asr:journl:v:8:y:2018:i:1:p:31-38