Dreptul contribuabilului la apărare prin reprezentare. Etapa controlului fiscal // Taxpayer's right to defence through representation. Fiscal control procedures

Abstract

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, both on a national level and by reference to European and international law, as well as the legal force of these instruments. In addition, the research wants to answer the question regarding the effectiveness of the exercise of this right in the stage prior to the trial phase, starting from the fiscal control phase, by referring to the set of provision and the existing practice in the matter. The purpose of this study is to promote the need for the existence of a more effective collaboration between the taxpayer and the fiscal authorities, in order to avoid further litigation, generating costs for both parties involved.

Keywords

• taxpayer's rights
• right to defence
• assistance of a lawyer
• fiscal control procedures