Following the decision of the Constitutional Court no. 708/2021 the Law no. 214/2023, has provided the criteria for determining the amount of a day‑fine.In the content of the article, the criteria established by the legislator are analyzed, on the one hand, in the case of legal persons that have the obligation to prepare annual financial statements or, as the case may be, in annual accounting reports (total income and total assets...

The analysis reveals some controversial elements regarding the purpose of the preventive measures applicable to legal persons, as well as the particularities of the procedure in this matter with reference to the conditions, bail, appeal and duration of the measures.