Proba imposibilă? Cum se demonstrează patrimoniul inițial și cheltuielile în verificarea situației fiscale personale
An impossible task? How to prove initial assets and expenditure when verifying one’s personal tax position

Summary/Abstract: The article examines evidentiary issues in the context of personal tax audits, with particular emphasis on proving the taxpayer’s opening net worth, the sources of funds, and the expenses incurred during the audited period, against the backdrop of the recent increase in the number of such procedures and the introduction of a 70% tax rate on income from unidentified sources. The authors examine the legal framework governing the initiation of personal tax audits, the evidentiary standard applied by the tax authorities and courts to sources of wealth claimed by taxpayers (loans, gifts, cash savings, or virtual assets), the indirect methods used to determine income and the legal limits of estimation, as well as relevant recent case law. The article concludes that, although personal tax audits serve a legitimate purpose in combating tax evasion, the evidentiary standard imposed on taxpayers in practice remains, in certain respects, disproportionately stringent, raising concerns regarding fairness and proportionality.

• Details
• Contents