21. Venituri a căror sursă nu a fost identificată. Declaraţiile terţelor persoane. Forţa probantă
21. Income of unidentified source. Statements of third parties. Evidentiary power
Author(s): Maria-Eliza GalanSubject(s): Law, Constitution, Jurisprudence, Civil Law
Published by: Universul Juridic
Keywords: Third-party tax situation declarations; Unidentified income source verification; Tax factual situation proof; Probative force of third-party evidence; Tax authority verification procedure;
Summary/Abstract: This article refers to aspects regarding the declarations of third parties given in the procedure of verifying the personal tax situation, in the context of the discovery by the tax authority, in the assets of the verified individual, of income whose source could not be identified. By analysing the indicated court decision, we aim to show the probative force of the declarations of third parties in establishing the tax factual situation, as they represented the main means of evidence in the process of finding the tax truth in this case.
Journal: Revista Română de Jurisprudenţă
- Issue Year: 2026
- Issue No: 02
- Page Range: 165-171
- Page Count: 7
- Language: Romanian
- Content File-PDF
