Documentul justificativ: era pe când nu s-a zărit, azi îl vedem şi nu e. Regimul documentelor justificative în dreptul contabil şi în dreptul fiscal

prof. univ. dr. Radu BUFAN

ABSTRACT

In the mind of most accounting and fiscal professionals, the concept of justifying document has acquired an unwarranted superiority aura in the "world" of documents, reason for which the controlling bodies continue to abuse the claim of the absence of this "particular" type of documents.

This notwithstanding the absence from the new Fiscal Code of the provisions of article 21 para. 4 letter f) of the 2003 Fiscal Code, the true refuge of the fiscal authorities as the legal motivation when no other serious arguments were available.

This is why the justifying document must be laid in its proper place, as evidence in the fiscal law.

At the beginning of this paper, we analyze the true meaning of the justifying document in the accounting law and we hope that, based on arguments, we manage to demystify, at least in...