Insecuritatea juridică perfectă: verificarea documentară
The Perfect Legal Uncertainty: Documentary Check

Summary/Abstract: In the past two years, Romanian authorities heralded a reform of the tax audit mechanisms and pledged to do so in order to obtain European Union financing for the reform of the national tax administration. The present article looks into the special mechanism of documentary checks that have recently took the place of regular tax audits. As the new documentary check mechanism poses many theoretical and practical challenges, the author studies where the current rules and administrative practices are compatible with the principles of legal certainty and legitimate expectations.

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