Abstract
The issues discussed in the work to which we refer (Post-inspection tax dispute [Diferendul fiscal post-inspecţie], CH Beck Publishing House, Bucharest, Romania, 2016) was treated from various angles of approach and other works by the author, but this time it is brought in stake- holders processes taking as a starting point issues derived from the exercise of the tax audit, the approach is focused on judicial practice. It pointed out that the act escapist detected as a result of the exercise of the tax audit or otherwise, assumes legal liability of the perpetrators (individual sanctions, recovery of damages, including interest/ penalties/ late payment penalties, prohibitions etc.). The author, for a better understanding of the issue, introduced before two other sections that include presentation terminology established, and an overview of the institutional framework applicable tax inspection in the current economic and financial context. Selected case jurisprudence was generated amid criticism lately manifested.
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