THE JUDICIAL EXPERTISE IN TAX EVASION CASES

Abstract

Judicial expertise was analyzed in tax evasion cases investigated by the Romanian judiciary. It was discovered that some members of the judiciary don’t know that there is a difference between judicial accounting expertise and judicial fiscal expertise, so the difference was shown. Judicial accounting expertise can be done only by a judicial accounting expert who is a chartered accountant, member of CECCAR. Judicial fiscal expertise can be done only by a judicial fiscal expert who is a tax consultant, member of CCF. Mistakes were made when setting the objectives for the judicial expertise, so it was explained the way objectives should be set. The objectives should be set in a way in which the judicial expert doesn’t have to exceed the mandate or competence or substitute the judiciary. When calculating taxes, some judicial experts considered only some transactions, calculated penalties also and determined prejudices. The judicial expert should consider only documents, the overall activity of each taxpayer, comply to the Tax Code and calculate penalties only if they are asked for. Only the court can determine whether the taxes calculated by the judicial expert can be considered prejudice. A thorough analyse of the judicial expertise is necessary and the focus should be more the substantive issues. The members of the judiciary judicial experts should attend courses on judicial expertise to avoid situations in which mistakes are made

Keywords

• tax evasion
• taxation
• judicial accounting expertise
• judicial fiscal expertise