Dreptul contribuabilului la apărare prin reprezentare. Etapa controlului fiscal // Taxpayer's right to defence through representation. Fiscal control procedures
The article describes the taxpayer's right to benefit from the assistance of a lawyer during the fiscal control procedures. The study will focus on the taxpayer's right to benefit of legal assistance, seen as a component of the right to defence. We aim to identify the sources of this right...
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Format: | Article |
Language: | English |
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Editura Universității „Alexandru Ioan Cuza” din Iași
2024-04-01
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Series: | Analele Ştiinţifice ale Universităţii "Al.I. Cuza" din Iaşi. Ştiinţe Juridice |
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Online Access: | http://pub.law.uaic.ro/ro/volume-publicate/2024/anale-uaic.-ssj-tomul-lxx-nr.-i/drept-public/irina-galan-dreptul-contribuabilului-la-aprare-2 |