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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Bibliographic Details
Main Author: Irina Galan
Format: Article
Language:English
Published: Editura Universității „Alexandru Ioan Cuza” din Iași 2024-04-01
Series:Analele Ştiinţifice ale Universităţii "Al.I. Cuza" din Iaşi. Ştiinţe Juridice
Subjects:
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