Retratarea cheltuielilor societății ca venituri din alte surse ale asociaților: limitele dreptului de apreciere a situației de fapt fiscale de către inspectori
Retreating company expenses as income from other sources of the associates: limits of the right of assessment of the actual tax situation by inspectors

Summary/Abstract: In recent practice, tax inspections have increasingly broadened the scope of taxable income by reclassifying expenses deemed to serve the personal interests of shareholders as income from other sources. However, an April 2024 decision by the General Directorate for the Resolution of Appeals (DGSC) clarifies this distinction, stating that the mere absence or insufficiency of supporting documents is not enough to turn a company’s expense into taxable income for its owners.

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