Law 241/2005 · Fiscal Procedure Code
Facing a tax evasion charge? The numbers decide the case.
The Legal BBA team at Buchhaltung & Bilanz Audit combines forensic accounting with legal advice. We test the loss calculation, rebuild the records and base the defence on documents, from the first ANAF audit through to court.
days to challenge a tax assessment decision
years' imprisonment for evasion (art. 9)
years' minimum training for our specialists
authorised accounting experts
Services
Where we step into a tax case
Every evasion case starts with a calculation. If that calculation is wrong, the whole charge weakens. We work on figures, documents and deadlines.
Support during a tax audit
We prepare the documents, attend the closing meeting and draft your response to the draft audit report.
ANAFChallenging the tax assessment
Administrative appeal within 45 days, then an action before the administrative court.
CPF art. 270Party-appointed accounting expert
An expert you nominate to work alongside the one appointed by the prosecutor or court, on questions we draft.
Criminal fileRecalculating the loss
We check the tax base, deductible expenses, VAT and the interest and penalties charged to the company.
ForensicRebuilding accounting records
We rebuild missing or incomplete ledgers from bank statements, invoices and filed returns.
AccountingLoss repayment strategy
We establish the real amount due and the right moment to qualify for the reduction under art. 10.
L. 241 art. 10Preventive tax review
We find the risks before an audit: inactive suppliers, invoices without substance, VAT refund claims.
PreventionProcedure
From audit to verdict
Tax audit
ANAF reviews the period and the records.
We prepare the file and responses.Report and assessment
Additional tax liabilities are set.
We appeal within 45 days.Criminal referral
The tax authority refers the case to prosecutors.
We assess risk and strategy.Investigation
An accounting expert report is usually ordered.
Party expert and our own questions.Trial
The court weighs evidence and the loss.
We support the expert findings.I received a tax assessment. How long do I have to appeal?
The appeal must be filed within 45 days of receiving the decision (art. 270, Fiscal Procedure Code). Missing the deadline usually means it is dismissed without a review on the merits.
Is every tax shortfall tax evasion?
No. Evasion requires intent to avoid paying. An interpretation or calculation error is a tax matter, not a criminal one. The distinction is proven through documents and expert analysis.
What does a party-appointed expert add?
They take part in the expert examination and can raise objections or give a separate opinion. Without one, the official expert's conclusions usually go unchallenged on the technical side.
Should I repay the alleged loss?
Full repayment under art. 10 of Law 241/2005 can significantly reduce the sentence. Before paying, we check that the amount claimed is actually correct.
Am I personally liable for company debts?
A director can be ordered to pay in the criminal case or through an ANAF joint-liability decision. See atragerearaspunderii.ro for details.
Contact
Talk to us in confidence
- Firm
- Buchhaltung & Bilanz Audit
CUI 35926102 · J40/5123/2016 - Address
- Splaiul Unirii nr. 16, et. 1, ap. 108, 030139 București
- Phone
- 0744.328.886
- bilanzaudit@gmail.com
- wa.me/40744328886