Obligația de emitere bonului fiscal în cazul avansului pentru un bun viitor
The obligation to issue the tax receipt in case of advance for a future good

Summary/Abstract: For more than two decades, in Romania, the civil fines applied by the tax authorities became a fatality for the merchants, especially because of the tendency shown by the arriving officers to take any action beyond the border of the civil penalty, even if there is no glimpse, through an interpretation in the spirit of the law, of the constituents for finding such an illicit act. This article aims to show a case, among others, where the need of a more profound analysis, prior to applying a civil fine, is demanded, and that the interdisciplinary knowledge should become on objective for the arriving officers.

• Details
• Contents