Art. 10 of Law no. 241/2005 for the prevention and combating of tax evasion. Consequences of failing to prepare the forensic expert report

Abstract

Article 10 of Law no. 241/2005 has undergone a series of amendments over time, the most recent being introduced by Law no. 126/2024. This legislative act also introduced a procedural rule: pursuant to article 10(2), it is mandatory that the prejudice attributed to the defendant be established by means of a forensic expert report. In this context, the question arises: what are the consequences of failing to draft such an expert report? Can this omission affect the lawfulness of the indictment? This very issue has been referred to the High Court of Cassation and Justice – Panel for Preliminary Ruling on Questions of Law in Criminal Matters, and it is precisely this question that constitutes the subject of the present analysis.