Principiul neutralității fiscale, onus probandi incumbit ei qui dicit/actor incumbit probandi și dreptul organului fiscal de apreciere. Scurte considerații din perspectiva jurisprudenței europene și legislației fiscale naționale
The principle of fiscal neutrality, onus probandi incumbit ei qui dicit/actor incumbit probandi and the right of appreciation of the tax authority. Brief considerations in respect of the EU law jurisprudence and the national tax law

Summary/Abstract: Being one of the basic principles of tax law, the principle of fiscal neutrality has been translated into the national law a bit different from the EU tax law, but with potential major consequences in practice. Considering these differences, there is a real interest in the way the tax authority alters the tax registration made by the taxpayer, especially in respect of the deductibility of certain expenses. In this respect, the evidentiary regime underlying the tax authority’s right of appreciation is of particular importance, especially in the requalification of certain transactions.

• Details
• Contents