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Alexandru Munteanu: Principiul interpretării dubiilor în favoarea contribuabilului: unele aspecte naţionale şi internaţionale
În conformitate cu art. 11 alin. (1) din Codul Fiscal, toate dubiile, apărute la aplicarea legislaţiei fiscale, urmează a fi interpretate în favoarea contribuabilului. Astfel, în Republica Moldova este legiferat principiul „in dubio contra fiscum”, menit să protejeze contribuabilul de eventualele îndoieli sau ambiguităţi ale normelor fiscale. În continuare, vom aborda unele aspecte de ordin naţional şi internaţional ale acestui principiu. Certitudinea impunerii – un principiu fundamental, pe care trebuie să se bazeze impozitele şi taxele – presupune necesitatea existenţe...
Monitorul fiscal FISC.md Nr.10 2012
Instituții:
PwC Moldova
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The date of publishing:
30 May /2013 18:16
Domeniu:
Administrare fiscală | Drepturile şi obligaţiile contribuabilului
Tags:
Monitorul fiscal FISC.md | TVA | convenția europeana | CtEDO
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