Unele aspecte privitoare la bunurile sechestrate

In this article the author presents the offense of tax evasion referred to in art.
9 of. 1 g) of Law no. 241/2005. The considered criminal matters aimed at
replacing, degradation or alienation by the debtor or by the third parties of
goods seized under the Fiscal Procedure Code and Criminal Procedure Code, if
the acts are committed in order to avoid the tax obligations. There are also
discussed some aspects of legal practice and personal views of the author.