Strategia de apărare a Ministerului Finanțelor în litigii, proceduri de solicitare/ administrare a probei cu expertiza de specialitate
Defence strategy of the Ministry of Finance in litigation, procedures for requesting/administering evidence with expert opinion
Author(s): Mary-Elsa PârvanSubject(s): Law, Constitution, Jurisprudence, Civil Law
Published by: Universul Juridic
Keywords: tax dispute; forensic tax expert; forensic accounting and/or tax expertise;
Summary/Abstract: The Ministry of Finance has adopted a new defense strategy in court for cases involving disputes arising from the resolution of challenges filed against debt titles and other fiscal administrative acts through settlement decisions issued after April 8, 2022. This strategy involves recommending the participation of its own judicial tax experts alongside court-appointed judicial experts in the proceedings of forensic accounting and/or tax expertise, whether ordered ex officio or at the request of the claimants.
Journal: Revista Consultant Fiscal
- Issue Year: 2023
- Issue No: 03
- Page Range: 28-30
- Page Count: 3
- Language: Romanian
- Content File-PDF