HCCJ. Method for assessing an accounting expertise

The High Court of Cassation and Justice ruled that, pursuant to art. 201 para. (1) Civil Procedure Code (Art. 330 para. 1 NCPC), the accounting expertise conducted shall contain a specialist’s opinion on the accounting documents analysed, but can not serve exclusively to the formation of court conviction, given that we cannot consider this as referring to a hierarchy of evidence in civil proceedings and, in addition, the court is required to submit its assessment both in conjunction with other evidence in the case in addition to taking into account the legal provisions which apply to the issues risen in court. In this case, the High Court held that the court’s substantive conclusions based only on the accounting expertise conducted, without regard to the other evidence given concerning the material in question. As such, the defendants raised objections regarding the expert report and incident legal provisions concerned, indicating that the verified documents did not meet the statutory requirements to qualify for entitlement to deduct value added tax so that the High Court admitted the judgement under appeal and dismissed the previous decision on the matter. (Decision no. 2601 of June 3, 2014 rendered the appeal of administrative and fiscal section of the High Court of Cassation and Justice for the annulment of a decision to toll)

:: The Source: JURIDICE.ro

Dan Alexandru NEGRU

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