Sesizarea penală efectuată la finalizarea inspecţiei fiscale. Efecte
With this article we propose to the readers an analysis of one of the last amendments made by the legislator to the tax procedure Code which, although it had a correct purpose, risks to generate abuses in its application, this because the legislator did not carry out its good intention to the end, in the sense that a series of effects remained unregulated for which application rules are necessary, so as to respect the principle of unitary application of the tax law provided for in art. 5 of the tax procedure Code.
More...