The immediate impact on fiscal evidence and the determination of criminal liability is shaped by how judicial tax expertise is ordered and conducted in criminal cases. Under Article 172 of the Romanian Criminal Procedure Code, an expert examination is ordered by the prosecuting authority through a reasoned ordinance or by the criminal court through a reasoned ruling, which establishes the facts to be examined, the objectives, and the completion deadline.
Appointment of the Expert and Guarantees of Independence
The judicial authority may appoint one or more judicial tax experts when the complexity of the case requires multidisciplinary expertise. The parties may request the participation of recommended experts to ensure respect for procedural rights.
Immediately after appointment, the judicial tax expert must verify:
- the absence of incompatibilities or conflicts of interest;
- the validity of professional status (active, not suspended);
- the existence of the necessary competence and resources;
- possession of professional liability insurance.
Any factor affecting independence must be reported to the judicial authority.
Procedural Obligations and Conduct of the Expertise
Judicial tax expertise ordered in criminal matters is mandatory; refusal is permitted only in cases provided by Article 117 of the Criminal Procedure Code or for justified reasons.
The expert must:
- comply with the established deadline (cumulative extensions may not exceed 6 months);
- attend scheduled hearings and provide clarifications;
- address the objectives of the expertise and request clarifications if they are unclear;
- submit the report to the authority that ordered the expertise.
The report becomes accessible to the parties only after submission. If incomplete, a supplement or a new expertise may be ordered.
Documentary Material and Analysis Methodology
The analysis is based on:
Facts:
- documents from the case file;
- supporting documents and evidence from the parties;
- tax inspection reports;
- prior expert reports;
- additional documents necessary to clarify the situation.
Legal framework:
- tax legislation and implementing rules;
- EU law and CJEU case law;
- relevant doctrine and jurisprudence.
The expert must verify data accuracy and completeness, highlight inconsistencies, and, if necessary, request extension of investigations.
Essential Operational Rules
- On-site investigations require written notification to the parties 5–7 days in advance, under penalty of nullity.
- If explanations from the parties are necessary, they must be formally summoned.
- The expert must critically assess tax inspection findings and formulate an independent professional opinion.
- A working file must be prepared for each expertise, containing procedural documents, correspondence, working notes, and fee justification.
Formulating the Opinion and Drafting Conclusions
Conclusions must:
- fully and rigorously address the objectives;
- be factually and legally substantiated;
- avoid legal assessments beyond fiscal competence;
- be clear and unambiguous.
The expert may also highlight other relevant tax aspects identified during the analysis if they contribute to clarifying the case.
Compliance with CCF standards and ethical professional principles ensures the credibility of fiscal evidence, protects the expert, and supports sound judicial decisions.