Contenciosul fiscal – singura opțiune eficientă de contestare a controalelor DGAMC
Administrative litigation – the only efficient solution to challenge DGAMC inspections

Summary/Abstract: The different interpretations of the application of the law to the factual situation is the most common root cause for calculating and imposing supplementary tax and accessories by tax authority. In this article we discuss a case whereby the General Directorate for large Taxpayers has refused to consider the transfer of a line of business, as well as the manner to draft of a TP file

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