Ciprian Paun – speaker at the debate: “The Passion of Sisyphus: probation in tax law”

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Ciprian Păun, Partner and Co-head of NNDKP’s Cluj-Napoca office, participated as a speaker in the debate “The Passion of Sisyphus: probation in tax law”, organized by the legal platform Juridice.ro on 30 March 2022.

During the discussions, Ciprian touched on the following points:

  • the mechanisms regarding the burden of proof in tax inspections have changed with the entry into force of the Tax Procedure Code;
  • the tax authority has no possibility to disregard the means of proof proposed by the taxpayer, except through the procedure related to forgery or by exercising the right to assess or requalify the operations provided by Articles 6 and 14 of the Tax Procedure Code;
  • however, these mechanisms require a system for recalibrating the evidence so that the tax authority can prove the factual element argued by the tax inspection team.

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