Probele în procedura fiscală. Jurisprudenţa CJUE//Evidence in tax procedure. The jurisprudence of the Court of Justice of the European Union
This article aims to highlight the evidence administered in the fiscal procedure by reference to the jurisprudence of the Court of Justice of the European Union. Considering the directions drawn by the CJEU, we propose to analyze the key aspects in the matter of evidence with reference to the stage...
Saved in:
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Editura Universității „Alexandru Ioan Cuza” din Iași
2024-12-01
|
| Series: | Analele Ştiinţifice ale Universităţii "Al.I. Cuza" din Iaşi. Ştiinţe Juridice |
| Subjects: | |
| Online Access: | https://pub.law.uaic.ro/ro/volume-publicate/2024/anale-uaic.-ssj-tomul-lxx-nr.-iii/maria-eliza-galan-evidence-in-tax-procedure |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| Summary: | This article aims to highlight the evidence administered in the fiscal procedure by reference to the jurisprudence of the Court of Justice of the European Union. Considering the directions drawn by the CJEU, we propose to analyze the key aspects in the matter of evidence with reference to the stage prior to the trial phase. The purpose of this research is represented by the importance of the perspective of the European court in this matter, taking into account the effect of the CJEU decisions in national law. |
|---|---|
| ISSN: | 1221-8464 2537-3048 |