Unele dileme nerezolvate ale probațiunii în dreptul fiscal
Some unresolved probation dilemmas in tax law

Summary/Abstract: The article examines a number of concrete cases in which the issue of proof (evidence) of the actual provision of services arises, which is constantly requested by tax authorities. The solutions offered are based on principles and rules derived from legal theory and common (civil) law, which the authors consider fully applicable to tax law. The conclusions are drawn from an analysis of protocol costs, indirect costs allocated within the group, accommodation abroad and own investments.

• Details
• Contents