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Tax decisions issued by the General Directorate of Fiscal Anti-Fraud - the new roller coaster that could fall on taxpayers

Tax decisions issued by the General Directorate of Fiscal Anti-Fraud - the new roller coaster that could fall on taxpayers

Author: Alex Slujitoru, Director, Bancila, Deacon and Associates

The specific changes made during the last year and a half on some provisions of the Fiscal Procedure Code and related normative acts have led to the situation in which an authority without attributions of administration, control and establishment of fiscal receivables - General Directorate Antifraud Fiscal (DGAF) issues taxation decisions, similar to those issued by ANAF at the end of fiscal inspections.

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

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BANCILA, DIACONU SI ASOCIATII SPRL