A SAMPLE OF MENTALITY IN TAX RETRAINING
A SAMPLE OF MENTALITY IN TAX RETRAINING

Author(s): Septimiu Ioan Puţ
Subject(s): Law, Constitution, Jurisprudence, Public Finances
Published by: Editura Universităţii »Alexandru Ioan Cuza« din Iaşi
Keywords: profit tax; tax requalification; prescription; dividends'
Summary/Abstract: he requalification of the transactions or operations covered by the fiscal inspection must be done with the careful observation of the positive tax and non-tax legislation. Exceeding the common or special normative limits places the fiscal requalification and the administrative act generated by it in the annulable area of “anti- abuse”. At the same time, the fiscal body must pay more attention to the fiscal fact from which it starts and to which the whole mechanism of recalibration of fiscal obligations returns, but also to the relationship between the subjective element and its transposition in an objective plan. The solution of reconsidering the fiscal reality must be motivated and substantiated in order to ensure a subsequent judicial control.

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