Probele în dovedirea situației fiscale: administrare și interpretare cu ocazia efectuării controlului fiscal
The proofs as regards the contributive taxes: administration and interpretation of such proofs within tax inspection
Author(s): Diana LudosanSubject(s): Law, Constitution, Jurisprudence, Civil Law, Public Law, Fiscal Politics / Budgeting
Published by: Universul Juridic
Keywords: proof; tax inspection; burden of proof; jurisprudence; abuse of rights;
Summary/Abstract: The present article is the result of an empiric research from the lawyer’s perspective and also an analysis of the legislation published so far regarding the proof in the fiscal legislation. Therefore, the present article regroups and interpret different articles of the legislation applicable as regards the proof within the Romanian fiscal legislation and their applicability by the Romanian tax jurisdictions when verifications are occurred.
Journal: Revista Consultant Fiscal
- Issue Year: 2022
- Issue No: 02
- Page Range: 23-30
- Page Count: 8
- Language: Romanian
- Content File-PDF