THE TAX AUDIT – PROCEDURAL ASPECTS AND CONSEQUENCES
THE TAX AUDIT – PROCEDURAL ASPECTS AND CONSEQUENCES

Summary/Abstract: Tax audit involves framing into insufficiently structured laws and this may affect the relationship between rights and obligations of the parties involved in this process. In this document, we follow the analysis of the regulatory framework governing this scope, completion procedures and consequences of tax audits, focusing on some insufficiently structured laws, which may affect the relationship between rights and obligations of the parties involved: taxpayers and tax authorities. Clearly, the two participants have antagonistic positions towards the goals they pursue and, from thisperspective; the proper conduct of relations requires compliance with good faith and exercise their rights. Central axis of this exposure is represented by the provisions of Title VII - The Tax Audit of the Fiscal Procedure Code, although the tax audit settlement, on some occasions more or less specific, is also found in other articles of that referential normative and other normative acts, which we’ll refer, even if only tangentially, in the following chapters.

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