ORGANIZED CRIMINAL GROUP IN THE CONTEXT OF TAX EVASION. THEORETICAL AND PRACTICAL ASPECTS

Abstract

The fact that following some controls carried out by the fiscal bodies, the crime of tax evasion was apprehended at some commercial companies on financial circuits whose object is different periods of time, those companies being constantly identified in collaboration with certain economic firms on the first criminal level and occasionally with other economic companies in the second financial circuit, does not constitute a sufficient reason to impose the reunification of the cases as long as, on the one hand, none of the situations provided for by article 43 Criminal Procedure Code (C.P.C.), and on the other hand, the resolution of the case is delayed by the ordered meeting. Regarding the crime of constituting an organized criminal group, in the case deduced for analysis, no typical elements could be proven that could objectively invoke that there was such an association between the investigated persons, a fact that led to the delay in the solution criminal investigations. When several people carry out an activity for an insignificant period, without continuity, its "members" do not have determined roles and there is no coordination of actions, an accusation in this sense cannot be proven.