The present paper aims to analyse the effects that the criminal precautionary seizure may have on the assets of the debtor who is in insolvency or bankruptcy procedure and to highlight the special, derogatory nature of the insolvency legislation’ provisions as compared to those of the criminal law regarding the recovery of the debtor’s assets.

By entering into force of the Law no. 227/2015 regarding the Fiscal Procedure Code, a number of changes were made regarding the fiscal regime of the precautionary measures.The most important changes aim the provisional character of the precautionary measures and the explicit regulation of the exceptional character in which this kind of measures may be ordered. There are also important changes regarding the procedure to be followed...