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- W596193704 abstract "Application of tax legislation in Romania, in the sense of determining what elements may not reduce the taxable base in determining corporation tax in the case, in which supporting documents shall give particulars incomplete or does not correspond to the facts, have generated various controversies. It was revealed that, in such situations the error operators beneficiaries is objective and cannot be attributed to them. Other views were expressed in the sense that it is prohibited to issue and use of invoices, considering that you can't deduct the value added tax, nor can reduce the taxable base at corporation tax setting, where supporting documents do not contain all the information required by the laws in force. Situation where fiscal inspection fails to establish the basis for imposing the obligation of tax payment, by using reasonable estimation process based on any evidence and means of proof provided for by law, whenever it cannot determine the correct fiscal situation." @default.
- W596193704 created "2016-06-24" @default.
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- W596193704 date "2015-01-01" @default.
- W596193704 modified "2023-09-24" @default.
- W596193704 title "Application of the Tax Code in the Deductible Expenses Field in the Judicial Practice of Romania" @default.
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