The rules regarding the conclusion of a fiscal inspection were changed with the appearance of Law no. 295/2020, which brought a series of important amendments to the Fiscal Procedure Code. Among them is the amendment of Article 131 so that, if, during the inspection, the tax authorities find the existence of indications regarding the commission of a criminal act, they will no longer draw up the tax inspection report at the end of the control procedure, but a report of notification of the criminal investigation bodies. The change is beneficial for taxpayers, but it also raises many questions.
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