22. Autoritatea de lucru judecat provizorie şi caracterul cert al cheltuielilor deductibile din punct de vedere fiscal
22. Provisional res judicata and the certainty of tax-deductible expenses

Summary/Abstract: The analysed judgment brings into question the effects of provisional res judicata on the certain character of liabilities and their subsequent tax treatment. From the author’s perspective, the fragmentation of a court judgment’s effects between the procedural and substantive levels ignores the jurisdictional function of the state and the principles of accrual accounting, establishing an „absolute certainty” requirement that adds to the provisions of the Tax Code.

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