Ciprian Paun – speaker at debate „The Passion of Sisyphus: probation in tax law” (2nd part)
Ciprian Paun, Partner and Co-Head of NNDKP Cluj-Napoca office, was a speaker at the second part of the debate „The Passion of Sisyphus: probation in tax law” that took place on 6 June 2022.
During the event, Ciprian shared his view on the fiscal authority obligation to propose evidence in order to requalify certain operations and to establish additional obligations for the taxpayer. Thus, articles 6 and 7 of the Fiscal Procedure Code, corroborated with article 11 of the Fiscal Code establish, for the fiscal authority, an obligation of diligence in the administration of evidence in the civil courts and an obligation to invalidate the reality of the operations and the good faith conduct of the taxpayer. During the fiscal inspection, the inspection team has not only rights, but also evidentiary obligations.
The debate can be watched here (available only for Juridice.ro subscribers).