Principiul incertitudinii sau despre valenţele verificării documentare realizate de antifrauda fiscală
The uncertainty principle or the value of documentary checks carried out by anti fraud authorities

Summary/Abstract: Although there is no legal text allowing the anti fraud authorities to issue tax assessments, currently, under the pretext of "documentary verification", anti fraud inspectors issue tax assessments, which are enforceable and decisive for the taxpayer. This overlapping of powers raises a number of questions relating to the differences between forms of tax control, the material competence of the investigating body, the procedural guarantees conferred on the taxpayer, the transformation or distortion of certain control procedures and the guarantee of the right of defense.

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