Principii ale procedurii fiscale cu relevanță în materia probatoriului
Principles of fiscal procedure with relevance in the matter of legal evidence

Summary/Abstract: The “concept” of the principles of the fiscal procedure is one that is underused and still seems a rather abstract notion. Examined carefully, the principles of the tax procedure prove to be useful working tools, when we need to use a legal provision in making a request or when we construct an argument, when there is no other specific rule. Moreover, as we will show in this article, there is a significant correlation between them and the matter of evidence in the tax field.

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