Valid ' investigation based on reports also did not attach
is legitimate based on the inductive assessment reports of the Financial Police in a criminal investigation for tax evasion, although not attached. But more. The accounting advice of the Attorney in a criminal trial against the taxpayer can be used for the purposes of the investigation.
These are the last landing jurisprudence of the Supreme Court, by two recent judgments (the number 24333 on December 1 and the number 25211 of 14 December 2010), have increased the validity of the criminal trial in the tax law.
And, according to the two colleges of legitimacy, in none of these cases violated the prohibition of testimonial evidence in litigation tax imposed by the legislature or the right to defend the taxpayer
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