HCCJ. Document not shown during tax audit. Quality of supporting document

The High Court of Cassation and Justice decided that, as long as it has not been proven that a document has been contested / canceled in any way, its quality of supporting document can not be removed, even if during a tax audit the document was not submitted to the control bodies. In this case, between the applicant company and an individual was signed a lease on a BMW vehicle for a period of 3 years. Under this agreement, tax auditors retained taxable rental income, even if it was not included in the records of the company. From the content of the judicial report given in this case, representing an accounting expertise, undisputed by the defendant, results that the addendum whereby parties decided to terminate the lease three days after signing it was handed over to the expert. The High Court held that, due to the addendum, the lease terminated, no income being produced, so that the amount deducted by the tax authorities as the income from the car rental was not required to be recorded in the accounts and can not be considered as an additional income subject to tax. (Decision no. 672 of 13 February 2014 rendered in appeal by The Administrative Division of The High Court of Cassation and Justice, covering annulment of decision of taxation)

:: The Source: JURIDICE.ro

Anda Laura TĂNASE

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