Some aspects regarding the competence of the criminal prosecution authority of the state tax service

Abstract

Ensuring the rule of law and strengthening the legal order involves a wide range of social-economic, political, organizational, educational measures, as well as coercive measures in relation to people who do not want to comply with the legal order. Fight against the criminal phenomenon has always been and continues to be the central issue in the systems which deal with activities of this kind. In order to ensure the complete, objective and multilateral investigation of economic crimes from January 1, 2021, the State Tax Service was granted the competence to conduct criminal prosecution and special investigative activity for certain categories of offenses provided by the Criminal Code. The State Tax Service ensures the prosecution through specialized subdivisions in which the competent criminal investigation officers in the financial-fiscal field with special training in the legal-criminal field perform their activity in accordance with the provisions of the Law on the status of the prosecution officer and the Criminal Procedure Code under the leadership of prosecutors in the Prosecutor’s Office for Combating Organized Crime and Special Causes.