Tax evasion lawyer in Bucharest
Have you received a criminal complaint after an ANAF audit or been summoned by the prosecutor in a tax evasion case?Accounting records, the explanations given to inspectors and your first statement before the investigating authorities can directly shape how the file is built.
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What situation are you in right now?
Pick the situation that best describes your stage. The defense starts from there.
You have been summoned by the police or the prosecutor in a tax evasion case
Before you appear, you need to know in what capacity you are being questioned, what conduct is investigated and which documents support the accusation. The statement you give now stays in the file for the whole trial.
There has been an ANAF or anti-fraud inspection
The tax inspection report and the anti-fraud minutes are usually the acts that trigger the criminal complaint. The way the explanations were given to inspectors shapes the file.
Searches or document seizures have taken place
I check the legal basis of the search, what was actually seized and how the acts were recorded, because those documents become the prosecution's main evidence.
A tax damage figure has been calculated
The amount of the damage influences the legal classification, the sentencing range and any precautionary measures. The calculation can be challenged through objections and expert reports.
Accounts or assets have been frozen
Precautionary measures can be challenged, and their extent can be reviewed against the damage retained in the file.
What I review immediately in a tax evasion file
- The tax inspection report and the criminal complaint, to identify exactly what conduct is alleged.
- Whether the operations invoked fall under Law 241/2005 or amount to a difference in tax interpretation.
- The reality of the contested operations: documents, deliveries, payments and financial flows.
- How the damage was calculated and whether an accounting or tax expert report is useful.
- The actual decision-making duties and the documents signed, to establish who answers and for what.
- The precautionary measures ordered and the grounds for challenging them.
What you should send me for the first assessment
Tell me what happened and at what stage the file is.
If you have them, send me:
- the tax inspection report;
- the criminal complaint or the order you received;
- the summons;
- the tax assessment decision;
- the relevant accounting documents.
What tax evasion is and when a tax problem becomes criminal
Tax evasion means avoiding tax obligations through the conduct exhaustively listed in Law 241/2005. A tax problem becomes criminal only where the conduct matches one of those forms and there is an intention to evade.
An audit that establishes additional amounts due is not automatically an offense. That is why the first step in a financial crime file is to separate the tax obligation from the criminal accusation.
What conduct can amount to tax evasion
Income or operations not recorded in the accounts
Failing to record, in whole or in part, commercial operations carried out or income earned is one of the most frequently alleged forms.
Expenses and operations considered fictitious
Recording expenses not based on real operations, or fictitious operations, requires proof that the supply or service never existed.
Documents and accounting records contested by the investigators
Altering, destroying or hiding accounting documents, as well as keeping double records, are separately criminalized.
Concealing the taxable asset or source
This form requires conduct that disguises the taxable asset or source, not the mere failure to pay a declared obligation.
The difference between tax evasion, a tax error and a tax dispute
A tax error occurs where an operation is recorded incorrectly or an obligation is miscalculated, without any intention to evade. The consequences remain, in principle, fiscal.
A tax dispute occurs where the taxpayer and the tax authority interpret a tax rule differently. These disputes are settled through administrative appeals and administrative litigation.
Tax evasion requires one of the forms of conduct set out in the law, committed with the intention of avoiding tax obligations. This distinction is often the core of the defense.
How the damage is established in a tax evasion file
The ANAF report and the damage calculation
The starting point is the tax authority's calculation. I check which operations were taken into account, what period is covered and whether ancillary amounts were wrongly included.
The accounting expert report
In files with large volumes of documents, a judicial accounting expert report can significantly change the amount retained. I submit expert objectives and objections to the report.
How the damage can be challenged
The damage can be challenged with supporting documents, through expert evidence and through requests for evidence, both during the investigation and at trial.
What effect paying the damage can have in a tax evasion file
Law 241/2005 provides specific consequences depending on when the damage is covered and on its amount, ranging from grounds for non-punishment to reduced sentencing limits.
The concrete effect must be analysed on your file, against the legal classification retained and the procedural stage. A payment made without prior analysis can be interpreted unfavourably.
Freezing accounts, real estate and other assets in tax evasion files
Precautionary measures are frequent in these files, to secure recovery of the damage. They can target bank accounts, real estate, vehicles or company shares.
I check whether the measure was ordered lawfully, whether the value of the frozen assets is proportionate to the damage retained, and I file a challenge where there are grounds.
What happens after a criminal tax evasion file is opened
The criminal investigation
Accounting documents are collected, searches or document seizures are ordered, and directors, accountants and business partners are questioned.
Expert evidence and the taking of evidence
Most files involve an accounting expert report. This is the moment when the defense can decisively influence the damage figure and the legal classification.
Indictment or closing the file
At the end, the prosecutor may close the file, waive prosecution or send the case to trial. Each outcome is prepared through requests and submissions filed in time.
How I build the defense in a tax evasion file
- I start from the documents, not from the conclusions of the tax report, and reconstruct the real flow of operations.
- I separate the tax obligation from the criminal offense and argue the civil or fiscal nature of the dispute where appropriate.
- I challenge the damage calculation through objections and expert evidence.
- I contest disproportionate precautionary measures.
- I prepare you for questioning and assist you at every hearing.
Where the file also involves allegations of business deception, the defense must be built as a whole, because the evidence largely overlaps.
Frequently asked questions
Does any debt to the tax authority mean tax evasion?
No. Law 241/2005 lists the conduct that amounts to an offense. An unpaid tax debt or a difference resulting from a different interpretation of tax law is not automatically tax evasion.Is the company director automatically liable?
No. Criminal liability is personal and is assessed against actual duties, decisions taken and documents signed. Being a director does not in itself mean guilt.What happens if the invoices are considered fictitious?
The investigators must prove that the operation never took place. The defense is built on evidence of delivery, performance, payment and use of the goods or services.Who establishes the damage?
The starting point is the tax authority's calculation, but the criminal damage is established by the judicial bodies, usually through an accounting expert report that can be challenged.Can the company accounts be frozen?
Yes, through precautionary measures ordered to secure recovery of the damage. They can be challenged, and their extent reviewed against the amount retained in the file.Does paying the damage close the criminal file?
Not automatically. The law provides different effects depending on the moment of payment and the amount, from grounds for non-punishment to reduced sentences. The analysis must be done before paying.Can the company itself be criminally liable?
Yes. A legal entity can be criminally liable alongside the individuals involved, with specific penalties including fines and measures affecting its activity.How long can a tax evasion file take?
It depends on the complexity of the operations, the number of persons investigated and the expert reports ordered. Files with large document volumes can take years, so the defense must be built from the start.
Contact | Free initial assessment
Tell me in a few sentences what happened and I will tell you concretely what the next steps are. The first assessment discussion is free.
Official resources
- Law 241/2005 - conduct constituting tax evasion offenses. (Legislation)
- Criminal Procedure Code - art. 249 and following on precautionary measures. (Legislation)