Criminal law

In the area of Criminal Law, the efforts of the Costaș, Negru & Asociații lawyers’ civil partnership are focused on the assistance of clients, both natural and legal persons in the criminal files related to the economic field and especially to the fiscal field. Therefore, we ensure the management of the criminal files in all the procedural phases (criminal prosecution, trial in the merits and remedies, appeals to execution and related litigations generated by the execution of the final judgments in criminal matters), for all the accusations directed against our clients.

From our recent activity we can mention, in the ambiance of the principle ne bis in idem and with the valorization of the CJUE jurisprudence in the Fransson affair or the ECHR jurisprudence in the affairs of Lucky Dev v. Sweden or Lungu and others v. Romania, obtaining payment solutions in the criminal process, as a result of the abolition of the fiscal administrative act that was the basis of the criminal case (Satu Mare Court, Oradea Court of Appeal). In our current practice we have succeeded in defending, in the criminal courts, the solutions for classification in disputes in which, at the end of the fiscal inspections, criminal notices for alleged tax evasion offenses have been formulated. Equally, we focus on the rapid management of those criminal cases on which the resolution of tax disputes depends, trying to contribute with all our resources to a better understanding of the tax issues by the criminal prosecution bodies and the criminal courts.

In time, we have also provided assistance to clients accused, in larger criminal cases, of committing money laundering offenses, favoring the offender, abuse of the service, criminal offenses, computer crimes, drug trafficking.

The experience gained by our lawyers has allowed us to successfully assist clients – civil servants in the procedures aimed at committing their criminal liability for various service offenses, in particular as a result of applying, presumably erroneously, the legal provisions of a fiscal nature (for example , regarding the calculation of the tax on means of transport).

In recent years, Costaș, Negru & Asociaţii lawyers’ civil partnership has provided legal assistance and has represented clients and in the procedures related to the criminal proceedings, especially in the litigation (fiscal or civil) regarding the execution of the definitive criminal decisions that have the recovery of damages. For example, we managed to limit the forced execution that targeted both the patrimony of the client, as well as the patrimony of the client’s business or the patrimony of the client’s collaborators (according to the Civil Procedure Code, to 1/3 of the net annual income of the person convicted and obliged to recover the damages) and to we abolish the insurance measures applied abusively in this area.