The immediate impact on companies’ fiscal and legal management is determined by Government Decision no. 2/2026 (Official Gazette no. 112/February 11, 2026), which approves the standards for performing judicial and extrajudicial tax expertise by certified tax consultants. These standards establish the professional framework for assessing the tax obligations of individuals and legal entities, including taxes, contributions, customs duties, and other revenues of the general consolidated budget or the EU budget.
Scope of application:
- Judicial tax consultants appointed by courts, criminal investigation bodies, or other jurisdictional authorities for judicial tax expertise.
- Extrajudicial tax consultants, at the request of individuals or legal entities, outside judicial procedures.
Regardless of the type of expertise, the tax consultant must demonstrate independence, professional competence, integrity, loyalty, and impartiality. Judicial tax expertise constitutes evidence aimed at establishing the truth and ensuring correct resolution of cases, based on supporting documents, accounting and tax records, and other evidentiary materials.
Characteristics of tax expertise:
- Analyzes information systems measuring, processing, and communicating tax information for an identifiable economic entity;
- Evaluates economic transactions and their impact on tax reporting;
- Verifies supporting documents and their reflection in tax declarations;
- Applies principles and criteria for classifying activities in taxable categories and calculates related tax obligations.
Professional competencies:
- General: knowledge of fiscal law (Tax Code, Fiscal Procedure Code, Customs Code, OECD acts), accounting (Accounting Law no. 82/1991 and related regulations), and civil and criminal procedural law.
- Specialized: preparation of financial-tax reports, uniform interpretation of tax legislation, analysis of correlation between norms, and application of fiscal law principles for contesting administrative tax acts or advising on consolidated budget claims.
Judicial tax expert accreditation: obtained by notifying the Chamber of Tax Consultants, registration on the official list, and obtaining a professional ID with annual validation. Resignation or exclusion is also notified to the Chamber, and the expert is responsible for completing ongoing reports only with the court’s approval.
Judicial expertise procedure: the court appoints one or three experts by session order, indicating objectives, deadlines, and provisional fees. The judicial tax expert verifies eligibility, conflicts of interest, workload, available resources, and professional liability insurance. Collaboration with other specialists is allowed, but the expert assumes full responsibility for the report’s content.
Refusal to perform expertise is permitted only for objective reasons: procedural violation, exceeding competence, insufficient material, medical reasons, or unpaid fees. Conflicts of interest arising during the process must be reported to the court.
Work stages: consultation of the case file, copying documents, summoning parties for clarifications, and scheduling work according to court deadlines. The expert may request an extension or supplementary expertise, with final fees determined by the complexity and volume of work.
In practice, compliance with CCF 2026 standards ensures report credibility, legal protection for tax consultants, and proper grounding of judicial or extrajudicial decisions regarding tax obligations.