EXPERTIZA – MIJLOC DE PROBĂ ÎN PROCEDURA FISCALĂ (Expertise – An Evidence Means in Fiscal Procedure)

14 Pages Posted: 4 Jan 2014 Last revised: 2 Jul 2016

See all articles by Octavia Maria Cilibiu

Octavia Maria Cilibiu

University Constantin Brancusi of Targu-Jiu

Date Written: October 31, 2011

Abstract

Romanian Abstract: Conform dispoziţiilor art. 55, alin 1 din Codul de procedură fiscală, organul fiscal are dreptul să apeleze la serviciile unui expert pentru întocmirea unei expertize ori de câte ori consideră necesar.

Expertiza se administrează în procedura fiscală a soluţionării contestaţiei fiscale, procedură necontencioasă, precum şi în cazul verificării situaţiei fiscale personale de către organele fiscale pentru a determina starea de fapt fiscală reală.

În procedura fiscală, expertiza poate fi definită ca fiind un mijloc de probă ce constă în analizarea de către un expert a situaţiei fiscale a contribuabilului în vederea stabilirii stării de fapt fiscale şi întocmirea unui raport de expertiză fiscală.

English Abstract: According to the stipulations of art. 55, paragraph 1 of the Fiscal Procedure Code, the fiscal organ has the right to call the services of an expert for accomplishing an expertise whenever it considers it is necessary.

The expertise is administrated in the fiscal procedure of solving the fiscal contestation, a non-contentious procedure, and also in case of checking the personal fiscal situation by the fiscal organs in order to determine the real fiscal state of fact.

In fiscal procedure, the expertise may be defined as an evidence means consisting of an expert analysing the fiscal situation of the tax payer in order to establish the fiscal state of fact and to accomplish a report of fiscal expertise.

Note: Downloadable document is in Romanian and English.

Keywords: mijloc de probă, expertiza, procedura fiscală, contribuabil, organ fiscal, evidence means, expertise, fiscal procedure, tax payer, fiscal organ

JEL Classification: K40

Suggested Citation

Cilibiu, Octavia Maria, EXPERTIZA – MIJLOC DE PROBĂ ÎN PROCEDURA FISCALĂ (Expertise – An Evidence Means in Fiscal Procedure) (October 31, 2011). Annals of the Constantin Brancusi University - Juridical Sciences Series, No. 3, 2011. Available at SSRN: https://ssrn.com/abstract=2298115

Octavia Maria Cilibiu (Contact Author)

University Constantin Brancusi of Targu-Jiu ( email )

Eroilor Street No.30
Targu Jiu, Gorj
Romania

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