Infracţiunea de împiedicare a efectuării verificărilor financiare, fiscale sau vamale şi dreptul persoanei juridice la respectarea sediului

drd. LARISA-CĂTĂLINA IONESCU*

* e-mail: larisa.ionescu@mares.ro

Avocat - Baroul Bucureşti

ABSTRACT

The present article examines the interplay between the criminal offense of obstructing tax inspections, as provided by Article 5 of Law No. 241/2005, and the right of legal entities to the protection of their business premises. Situated at the intersection of criminal law, tax law, and constitutional law, the discussion has gained particular relevance following the recent judgment of the European Court of Human Rights in the case of Italgomme Pneumatici S.R.L. v. Italy(2025), which emphasized the need for effective legal safeguards when state authorities restrict fundamental rights for the purpose of conducting tax inspections. The Court ruled that national legislation, which did not provide sufficient procedural safeguards and granted excessive...