Autor: Mircea PETRESCU
Publicat în: Revista Pro Lege nr. 4/2014
Disponibil online: aici.
Rezumat: Problematica cheltuielilor judiciare este corect și complet reglementată prin dispozițiile legale în vigoare: art. 272-276 C.p.p. și art. 8 din O.G. nr. 1/2000 privind organizarea activității și funcționarea instituțiilor de medicină legală. Totodată, referitor la problema de drept în discuție, prevederile la care ne-am referit anterior trebuie coroborate cu cele din cuprinsul art. 172, 173 și 175 C.p.p.
Cuvinte-cheie: expertiză financiar-contabilă.
Titlul lucrării în engleză: Discount of the financial-accounting expertise
Abstract: The B Prosecutor’s Office requested the elaboration of a point of view “in the meaning that the payment of the accounting expertise have to be born from the budget of the Public Ministry in the situation of the criminal files having as object offences of economic nature, which are under the surveillance of the prosecutors and not under its own investigation. We mention that there have been situations in which the accounting expertise were ordered by the police bodies and not by the prosecutor, declining subsequently the payment of the expert’s fee to the circumstance that there were insufficient funds to cover it”. The opinion of B Prosecutor’s Office is in the sense that “in the situation in which the execution of the accounting expertise was ordered by the police body, its payment must be born by the police body that ordered the expertise, the fact that the file of the case is under the surveillance of the prosecutor being irrelevant”.
Keywords: financial-accounting expertise.
