Scurte considerații despre alte înscrisuri – Croquis sur les façades du droit fiscal
Short Considerations on Other Documents – Croquis sur les Façades du Droit Fiscal

Summary/Abstract: The study addresses, from examples of judicial practice, a sequence from the broader issue of evidence in tax matters. Two elements are thus analyzed. On the one hand, the content of the obligation to present documents, with emphasis on the terminology used by the tax norm and the accounting norm. On the other hand, in relation to elements of national and European jurisprudence, the study also analyzes the moment in which this obligation is fulfilled and the sanction deriving from late completing.

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