valeur probante des informations fiscales exogènes en Colombie
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valeur probante des informations fiscales exogènes en Colombie

valeur probante des informations fiscales exogènes en Colombie


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About the Book

La preuve est l'outil qui permet à l'administration fiscale de clarifier les faits litigieux, en parvenant à une conviction sur la réalité elle-même qui lui permet de statuer en toute justice, ce qui est le résultat d'une analyse critique, approfondie, judicieuse et exempte de vices, qui lui permet de croire que la solution du conflit coïncide avec la vérité des faits. Ainsi, l'information exogène est un élément de preuve et, à ce titre, elle est soumise au principe de publicité et de contradiction. En fonction de l'évolution des faits du processus de discussion fiscale, ces éléments de preuve peuvent, dans certains cas, constituer un apport direct à la décision rendue par la juridiction à l'encontre du contribuable, étant donné que la levée de la présomption de véracité des déclarations fiscales, en harmonie avec l'application du jugement d'appréciation des preuves fournies par le contribuable, transforme les informations exogènes en preuves concluantes de l'inexactitude fiscale. De plus, lorsque la relation entre le fait indicateur et le fait signalé est si étroite, elle permet d'être certain de la violation de la loi.


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Product Details
  • ISBN-13: 9786206463252
  • Publisher: KS Omniscriptum Publishing
  • Binding: Paperback
  • Language: French
  • Returnable: N
  • Weight: 141 gr
  • ISBN-10: 6206463257
  • Publisher Date: 18 Sep 2023
  • Height: 229 mm
  • No of Pages: 52
  • Spine Width: 3 mm
  • Width: 152 mm


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