Aspects Concerning the Evidences in Tax Proceedings in Light of the New Tax Procedure Code (Aspecte Privind Mijloacele De Probă În Procedura Fiscală În Lumina Noului Cod De Procedură Fiscală)

Annals of the Constantin Brancusi University, Juridical Sciences Series, No 4/2015

12 Pages Posted: 2 Jul 2016

See all articles by Giorgiana Cimpu

Giorgiana Cimpu

University Constantin Brancusi of Targu-Jiu

Date Written: December 30, 2015

Abstract

English Abstract: Manage evidences that can be administered in tax procedure and to which we refer are still requesting information, requesting expertises, using of documents and conducting on-site findings.

Romanian Abstract: Mijoacele de probă ce pot fi administrate în procedura fiscală şi la care ne vom referi în continuare sunt solicitarea informaţiilor, solicitarea de expertize, folosirea înscrisurilor şi efectuarea de constatări la faţa locului.

Note: Downloadable document is in Romanian and English.

Keywords: mijloace de probă, procedură fiscală, solicitarea informaţiilor, contribuabil, expertiză fiscală, organ fiscal, folosirea înscrisurilor, constatarea la faţa locului, evidences, Tax Procedure Code, requesting information, taxpayer, tax expertise, tax body, using documents, onsite finding

JEL Classification: K34

Suggested Citation

Cimpu, Giorgiana, Aspects Concerning the Evidences in Tax Proceedings in Light of the New Tax Procedure Code (Aspecte Privind Mijloacele De Probă În Procedura Fiscală În Lumina Noului Cod De Procedură Fiscală) (December 30, 2015). Annals of the Constantin Brancusi University, Juridical Sciences Series, No 4/2015. Available at SSRN: https://ssrn.com/abstract=2802725

Giorgiana Cimpu (Contact Author)

University Constantin Brancusi of Targu-Jiu

Eroilor Street No.30
Targu Jiu, Gorj
Romania

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