8. Aspecte privind deductibilitatea fiscală a cheltuielilor efectuate de un avocat în cadrul activității independente desfășurate
8. Aspects concerning the fiscal deductibility of expenses made by a lawyer in the independent activity carried out

Summary/Abstract: The lack of stability of the fiscal legislation in our country has caused over time difficulties in consolidating some jurisprudential solutions that will facilitate the interpretation and application of the norms of fiscal and fiscal procedural law. The necessary conditions for the fiscal deductibility of the expenses incurred by a lawyer, within the independent activity carried out, in order to establish the income tax due were analyzed in a case that was pending before Iași Court of Appeal in the procedural stage of the appeal. We will detail the essential aspects of the case herein below on the limitation term of the right to establish fiscal claims according to art. 91 of GO no. 92/2003 regarding the Fiscal Procedure Code, but also the interpretation and application of the provisions of Art. 48 para. 4 and Art. 80 and following of the Fiscal Code of 2004 (Law no. 571/2003), as well as the applicability of Art. 6 of the European Convention on Human Rights to the dispute brought before the court.

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