RELEVANṬA RAPORTULUI DE EXPERTIZẮ CONTABILẮ JUDICIARẮ ḮN STABILIREA OBLIGAṬIILOR GENERATE DE CLAUZE ABUZIVE
THE RELEVANCE OF THE JUDICIAL ACCOUNTING EXPERTISE REPORT IN ESTABLISHING OBLIGATIONS GENERATED BY ABUSIVE CLAUSES

Summary/Abstract: Financing, respectively obtaining bank loans for personal needs implies the fulfillment of some imperative conditions imposed by banks. The practice has proven that sometimes, the contractual milestones have been violated, generating changes for the bank’s clients. In order to clarify such situations, it is often resorted to means of evidence of the nature of a Judicial accounting expertise Report. The report of the judicial accounting expertise involves an examination of the facts related to the formal as well as the material accuracy, materialized in a personal and critical work of the judicial accounting expert, which contains the expert’s opinion on the causes and effects on the object subject to his research. In our case, in order to clarify the amounts paid and to determine the correct remaining payment obligations, the bank’s client requested the court to carry out a judicial accounting report. According to Professional Standard 35, accounting expertise is a means of proof, confirmation, evaluation, clarification or proof, based on scientific research. of specialty, of the objective truth regarding a certain fact, circumstance, problem, situation, cause or dispute.

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