Regimul probelor în procedura fiscală
Evidence in Tax Procedure

Summary/Abstract: This paper aims to analyze from a theoretical point of view the regime of evidence in the tax procedure, in the first part, and, in the second part, to analyze the practical case of proving the traceability of goods and services across the trading chain, also reviewing the relevant case law of the Romanian Courts, of the Court of Justice of the European Union, as well as the practice of tax authorities in the matter.

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