Forța probantă a raportului de expertiză fiscală
The evidentiary strength of the fiscal expertise report

Summary/Abstract: This article aims to analyse the probative force of the tax expertise report, taking into account the relevant legal provisions and jurisprudence in the field. Regarding the expertise, we identify two directions: the first refers to the expertise requested by the tax authority at the stage prior to the trial phase and the second refers to the expertise administered by the court ex officio or upon request, in the tax litigation.In this regard, in order to establish the probative value of this means of evidence, a conceptual delimitation between fiscal expertise and accounting expertise is required, as a matter of priority. After analysing and revising these aspects, the study aims to conduct a jurisprudential examination in order to investigate the evidentiary value conferred by the fiscal expertise report,both in the non-litigious stage and in the litigious one.

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