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  • Gheorghe Cojocari: "Cine şi ce? Sau despre sarcina probaţiunii"

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Panorama

iconGheorghe Cojocari: "Cine şi ce? Sau despre sarcina probaţiunii"

Articolul 11 din Codul Fiscal al Republicii Moldova prevede că toate dubiile, apărute la aplicarea legislaţiei fiscale, se vor interpreta în favoarea contribuabilului. Întrucît apariţia situaţiilur dubioase este întotdeauna legată de calitatea, existenţa sau inexistenţa dovezilor, acest articol încearcă să ofere un rezumat succint al practicii din spaţiul european în ce priveşte proba (dovada), evidenţiind unele practici tipice aferente sarcinii probaţiunii.

Gheorghe Cojocari

Gheorghe Cojocari

Monitorul fiscal FISC.md Nr.9 2012

Institutions:

Serviciul Fiscal de Stat

„Acest articol aparține exclusiv P.P. „Monitorul fiscal FISC.md” și este protejat de Legea privind drepturile de autor.
Orice preluare a conținutului se face doar cu indicarea SURSEI și cu LINK ACTIV către pagina articolului”.

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The date of publishing:

23 May /2013 10:57

Catalogul tematic

Administrare fiscală | Drepturile şi obligaţiile contribuabilului

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