Financial Guard (Romania)

The Financial Guard (Romanian: Garda Financiară) was the control agency, subordinated to the National Agency for Fiscal Administration (ANAF), having a mandate to control the financial, economic and customs domains to prevent and sanction the tax evasion and tax-related fraud according to the legislation in effect. The institution was headed by a civil servant, having the mandate of the Chief Commissioner, being appointed by the Minister of Public Finance.[1]

Financial Guard
Garda Financiară
Coat of Arms of the Financial Guard
Agency overview
Formed1991
DissolvedNovember 2013
Jurisdictional structure
National agency
(Operations jurisdiction)		Romania
Operations jurisdictionRomania
Legal jurisdictionAs per operations jurisdiction
Operational structure
HeadquartersBucharest
Agency executive
  • Adrian Cucu, Comisar general
Parent agencyMinistry of Economy and Finance
Website
www.gardafinanciara.ro

The Financial Guard could identify acts and deeds that had the effect of evasion and tax fraud, identifying their fiscal implications and having, under the Tax Code Procedure, taking the precautionary measures - imposing the seizure - whenever there is a danger that the debtor will evade from prosecution, hide or waste the property.[2] Also, the Financial Guards Commissioners may carry out, in the course of the operative and unannounced check, the monitoring and verification necessary to prevent, detect and combat tax evasion.[2]

Since January 2010, the Financial Guard has acquired new powers, principally to conclude control acts to establish the tax situation and to establish the circumstances in the commission of criminal-law acts in the financial-fiscal field.[2]

The Financial Guard has the following structure:[1]

  • The General Commissariat;
  • County Sections and the Bucharest City Hall.

At the end of 2009, the Financial Guard reported a contribution of over 2,240 million lei (over 530 million euro) to the state budget, the recovery of the funds reported by the economic agents regarding the unpaid obligations at the legal deadlines.[3]

History

By GEO no. 74/2013, the Financial Guard was abolished and the "General Anti-Fraud Directorate" (DGAF) was established.[4]

See also

References
  1. Prezentare Archived 2012-04-13 at the Wayback Machine, gardafinanciara.ro, accesat la 19 ianuarie 2010
  2. Garda Financiara are competente noi, 13 Ianuarie 2010, wall-stret.ro, accesat la 7 septembrie 2010
  3. Garda Financiara isi prezinta bilantul pe 2009, 19 Ianuarie 2010, wall-stret.ro, accesat la 19 ianuarie 2010
  4. http://legestart.ro/ce-atributii-va-avea-directia-generala-antifrauda-fiscala-noua-structura-din-cadrul-anaf-ului-prevederile-oug-nr-742013/


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