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Gheorghe 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. 1. Prezentare generală Un exemplu elocvent, din punctul meu de vedere, al interpretării corecte ...
Monitorul fiscal FISC.md Nr.9 2012
Instituții:
Serviciul Fiscal de Stat
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The date of publishing:
23 May /2013 12:57
Domeniu:
Administrare fiscală | Drepturile şi obligaţiile contribuabilului
Tags:
probaţiune
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