Tax evasion in Bucharest: what a business criminal lawyer CAN and CANNOT do
If you are facing an escalating ANAF audit, receive a summons (as witness or suspect) or a search takes place at your premises in Bucharest, the stakes are to handle the first days in a procedurally correct manner and with an evidence-based strategy. A business criminal lawyer organises the response in the first 24-72 hours, protects the rights at hearing, manages searches and document seizures, prepares the defence on damage and intent, and challenges disproportionate precautionary measures.
Below: how Buju, Stanciu și Asociații (BSA) works in such situations - and, just as importantly, the clear limits: of what the lawyer is not allowed to do and what is not realistic to "promise".
24-72h
the window that decides the "quality" of the evidence in the file
30%
Romania's VAT gap in 2023 (~€9.2 billion, last place in the EU) - hence the pressure on audits
art. 132
Codul de procedură fiscală (Fiscal Procedure Code) - the obligation of the tax inspection to notify the criminal investigation bodies upon finding "indications"
30–60
minutes - how long it takes to prepare the urgent case file for the lawyer
When the ANAF audit can turn into a criminal case
Under art. 132 of the Codul de procedură fiscală (Legea nr. 207/2015), the tax inspection body is obliged to notify the criminal investigation bodies when it finds indications of offences - and the minutes drawn up may serve as the notifying act. In plain terms: "indications" do not mean complete proof. From this point on, every statement and every document submitted must be treated as potential evidence in the case file.
The escalation path: from audit to criminal investigation
Interactive: the lawyer's urgent case file (the first 30-60 minutes)
If you have received a summons or the audit is escalating, prepare - ideally in a single folder - the following. Tick what you already have:
The package that allows a quick assessment of the criminal risk
- The document received: the summons / order / minutes - scanned in full, with dates and deadlines
- The ANAF documents: inspection report, minutes, findings notes, requests for information and annexes
- The exact period and the transactions under discussion (months/quarters) + list of main business partners
- Contact details: accountant/chief accountant, the person who liaised with the inspectors, auditor (if any)
- Where the data is located: email/ERP/accounting, who has access, what backup exists
- Immediate deadlines: response deadlines, hearing appearance dates, tax appeal deadlines
To be strictly avoided in the first 24 hours
"Cleaning up" servers, deleting emails or retroactively redoing documents (additional criminal risks); discussions on WhatsApp in large groups about "what should we say"; signing notes or statements without careful reading and without a lawyer. The rule: keep everything, organise it, secure access - and respond based on documents, not from memory. Schedule a triage call.
Quick test: procedurally correct or additional risk?
Situation 1: Before a possible search, IT suggests "cleaning up" old emails and folders with invoices from problematic suppliers.
Additional - and serious - risk. Deleting, hiding or altering evidence creates new criminal risks, on top of the initial accusation. The correct rule is the opposite: "freeze" everything, keep the logs and secure access.
Situation 2: During the search, the company has a single spokesperson, employees redirect questions to the responsible person + lawyer, and in parallel an internal list is kept of what is being seized.
Procedurally correct. Exactly the "hygiene rules" that reduce risk: no explanations from memory, a single communication channel, a parallel record alongside the official minutes, and legally secured operational continuity.
Situation 3: You are summoned as a witness and go alone, "since I'm just telling what I know" - filling in from memory the gaps about transactions from three years ago.
Additional risk. You can be assisted by a lawyer at the hearing, and if the answers could incriminate you there are legal protections - including the right not to self-incriminate. A hasty statement fixes a version that is hard to correct. Do not "fill in the gaps" from memory; first check in what capacity you are being summoned and about what facts.
Situation 4: A lawyer tells you: "we'll definitely get a suspended sentence, there definitely won't be a seizure - I've solved cases like this before".
Warning sign. A responsible lawyer does not promise outcomes - cannot "stop" the case, cannot guarantee there will be no seizure. The real role is to maximise legal options and reduce risks, based on the evidence. Promises of outcome are the most reliable elimination criterion.
Defence strategy: based on evidence, not on stories
Legea nr. 241/2005
The four pillars of the "evidentiary" defence
Many tax evasion accusations mix accounting interpretations with criminal conclusions. Instead of "denying everything", a realistic strategy starts from: (1) the documentary chain of the transactions (order-contract-delivery-payment-recording); (2) the economic substance (who performed the service, with what resources); (3) intent (what the administrators knew and could have known at the time of the decisions); (4) damage calculation methodology (VAT, corporate income tax, ancillary charges, periods and adjustments - the calculation can be challenged).
Realistic example: in a case alleging deducted VAT on invoices from "risky" suppliers, the defence does not stop at "we did not know" - it gathers proof of delivery (CMR, delivery notes, goods receipt records, logistics route), commercial correspondence, bank payments and price justification, plus the compliance checks carried out at the time.
What the lawyer can do: search, hearings, seizure
Checks the warrant (object, address, timeframe); attends the seizure of documents and ensures they are correctly described in the official record; requests copies/imaging; notes procedural objections. During hearings, helps you avoid the pitfalls of statements. For seizure (art. 249 C. proc. pen.): analyses proportionality, files appeals and applications for restriction/substitution, documents the impact on cash-flow and proposes lawful guarantee solutions.
What the lawyer CANNOT do - and what we do NOT promise
A lawyer cannot prevent the execution of a warrant; cannot hide or alter evidence; cannot "arrange" the lifting of a seizure outside the proper procedure, and does not recommend artificial transfers of assets. Nor do we promise: "we will certainly get a suspended sentence", "we will certainly reach a deal and get you off", "there will certainly be no seizure". The plea agreement (art. 478 C. proc. pen.) is only considered after a genuine assessment of the evidence and its effects - including reputational and banking consequences.
"In economic criminal matters, what happens before a file formally exists - or in the first few days - determines the quality of the evidence the prosecution will use. That is why we treat it as a risk project: rapid intervention, an evidentiary strategy, defence against precautionary measures, and negotiation only when it is justified."
- Buju, Stanciu & Asociații - the working model in tax evasion cases
Frequently asked questions
When can an ANAF audit turn into a criminal case?
When inspectors identify indications of offences and notify the criminal investigation bodies - under art. 132 of the Codul de procedură fiscală (Tax Procedure Code), the inspection body has a duty to notify, and the official report may form the basis of that notification.
What does the lawyer do during the criminal investigation for tax evasion?
Attends hearings, files requests for evidence (documents, expert reports, hearings), challenges unlawful acts and evidence, reviews the damage calculations together with experts, and prepares the position on preventive and precautionary measures.
Can you negotiate a plea agreement in a tax evasion case?
Yes, under certain conditions and only within the procedure set out in the Codul de procedură penală (Code of Criminal Procedure) (e.g. art. 478). It only makes sense after a full assessment of the evidence, the room for negotiation on the legal classification and the damage, and the effects on reputation and banking relationships. Discuss your situation confidentially.
Is an ANAF audit underway, have you received a summons, or has there been a search at your premises?
The next useful step is a structured discussion based on documents and chronology: prepare the urgent file described above and contact Buju, Stanciu și Asociații for an action plan for the critical first few days.
Sources and references
Legea nr. 241/2005 (Law no. 241/2005) for preventing and combating tax evasion: legislatie.just.ro · Codul de procedură fiscală (Legea nr. 207/2015) (Tax Procedure Code), art. 132 - notification of the criminal investigation bodies: legislatie.just.ro · Codul de procedură penală (Code of Criminal Procedure) (home search; art. 249 - precautionary measures; art. 478 - plea agreement): legislatie.just.ro · ANAF - Guide to tax inspections: anaf.ro · European Commission - VAT Gap (report on the tax gap, Dec. 2025): taxation-customs.ec.europa.eu · Ministry of Justice - "Criminal proceedings explained for everyone": just.ro · Buju, Stanciu & Asociații (BSA): bsa.ro
Disclaimer: This article is for general informational purposes only and does not replace advice on a specific case. The exact rules depend on the procedural capacity and the documents in each case; a formal legal opinion requires a dedicated analysis.