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Disposal of measures - a debatable practice in the context of anti-fraud controls?

Disposal of measures - a debatable practice in the context of anti-fraud controls?

Opinion material by Emanuel Bondalici, Managing Associate, Reff & Asociatii | Deloitte Legal

The subject of the thematic controls having as object the fiscal treatment applied to the gift vouchers, started by the General Directorate for Fiscal Antifraud (DGAF), is still topical. Beyond the aspects related to the fiscal regime applicable to the granting of such benefits, there is also a legal problem related to the legality of the provisions of measures contained in the minutes issued following anti-fraud controls, doubled by the possible prudential approach that a company should have in the face of such measures.

For more information, please see the Romanian version of the article, here.

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REFF & ASOCIATII