Tax expertise · party-appointed

When the decisive evidence is a figure, it must be defended technically.

Party-appointed and out-of-court tax expertise: the analysis, rebuttal and technical defence of tax calculations in a dispute or a criminal case — by a forensic tax expert listed in the records of the Ministry of Justice.

Discuss an expert reportParty-appointed expertise
The starting point

An expert report is not rebutted with legal arguments. It is rebutted with an expert report.

In tax cases and economic criminal files, an expert report ordered by the judicial body often weighs decisively. The problem is that an unfavourable expert report cannot be overturned by advocacy alone: it needs a response on the same technical ground, made by someone who knows the methodology, the data and the limits of such work.

This is where party-appointed expertise comes in — that is, out-of-court expertise and/or the party-appointed expert’s judicial expertise. The typical mechanism is as follows: alongside the expert appointed by the judicial body, the interested party has the right to request — at its own expense and with the court's approval — the participation of its own expert, as the party's adviser. The two do not exclude each other: the party's adviser works alongside the appointed expert, formulates observations and questions and may prepare a separate report.

As a forensic tax expert listed in the records of the Ministry of Justice, I can act in this capacity as the party's adviser, or critically analyse, separately, an expert report already filed — identifying errors of method or premise and formulating the specialist opinion that exposes them. The party adviser's opinion does not carry the same evidential weight as the appointed expert's report, but it can be the reference that leads the court to request clarifications, a supplement, or even a redoing of the official report — exactly the lever that matters.

Expertise is always carried out strictly in the capacity of expert, distinct from any role as attorney. The two capacities cannot be combined in the same case — the expert's independence is incompatible with representing a party. Legal and tax training is not added on top of the role of expert in that file, but supports it: it translates into an expert report built with a full understanding of the point of law it clarifies.

Florin Hrițuliac, forensic tax expert
Florin Hrițuliac
What I offer

Party-appointed and out-of-court expertise.

These are the services I can provide at your request, as a party in a dispute or outside any judicial proceedings. Are you an attorney looking for a party-appointed expert for a case? There is a page dedicated to collaboration with law firms.

Party adviser expert

Participation in a court-ordered expert examination alongside the appointed expert, with the court's approval, to represent the party's interest technically and formulate observations on the report.

Critical analysis of an expert report

Examination of an existing expert report — methodology, premises, calculations, sources — and identification of the vulnerable points that can be challenged.

Specialist tax opinion

A written, well-founded technical opinion on a tax matter in dispute, usable in support of the party's position.

Out-of-court tax expertise

A fast report, prepared at your request, filed as a document and frequently accepted by courts as evidence — the efficient alternative to a long and costly court-ordered expert report.

A necessary distinction

The appointed expert and the party-appointed expert.

There are two different roles for a forensic tax expert, and the distinction between them is important and a matter of principle.

Forensic tax expertise is carried out exclusively through appointment by the court or by the criminal investigation body, by means of a court ruling or an order. It is the prerogative of the judicial body: the expert is appointed, not chosen by a party, and the report is submitted to the body that ordered it.

The court-ordered expert reports I carry out — including in transfer pricing — are not part of the commercial offering presented here. This is a function exercised at the disposal of justice, under conditions of independence, with annual authorisation and professional insurance.

Appointed expert

Named by the court / prosecution. The prerogative of the judicial body.

Party-appointed expert

Requested by a party. The public offering on this page.

Registration

List of forensic tax experts · Ministry of Justice records

Why this matters to you. The fact that the same person is listed as a forensic tax expert and can be appointed by courts and prosecutors — including in complex expert work, such as transfer pricing — is a guarantee of the technical level at which the party-appointed expertise you request is also carried out. Knowing from the inside how a court-ordered report is built is exactly what makes it possible to rebut it effectively.

A fast alternative

Out-of-court expertise: the evidence that does not wait years.

A court-ordered expert report is thorough, but it has a cost: it takes time — sometimes years — and involves a cumbersome procedure. In practice, courts and audit bodies frequently accept, as an alternative, an out-of-court expert report filed by the party, precisely to avoid prolonging the proceedings.

Out-of-court tax expertise is the report I prepare at your request, outside a court order. Filed before the evidence-taking stage, if it is relevant, conclusive and useful to the case, it is received by the court like any document of the party — frequently as the beginning of written proof. Corroborated with the other evidence, it can contribute decisively to the resolution of the case, and can sometimes make a long and costly court-ordered report unnecessary.

The advantages are concrete: it is fast, flexible, tailored to the situation, and its objectives are set directly, without the procedural deadlines of a court-ordered report. For a tax matter that must be clarified urgently — in a negotiation, during an audit or at the start of litigation — it is often the most efficient instrument.

What must be said honestly about its force. An out-of-court report has the legal value of a private document, not that of the court-appointed expert's report. The judicial body is not obliged to adopt it and assesses it freely, within the body of evidence. In criminal matters, case law holds that the actual means of evidence is the appointed expert's report, the out-of-court opinion having a more orientative role. Precisely for this reason, the technical quality of the work is decisive: a rigorous out-of-court report, hard to ignore, is something altogether different from a superficial one.

Where it is decisive

The situations in which party-appointed expertise changes the outcome.

Tax litigation with an unfavourable report

The court has ordered an expert report whose conclusions are unfavourable to you. A party analysis can expose the errors of method and ground a request for counter-expertise or a supplement.

Criminal tax-evasion file

The prosecution rests on an expert report establishing a loss. The technical reconstruction of the calculation is frequently the ground on which the charge itself is dismantled.

Contested amount of the loss

The sum held to be the tax loss is often overstated through wrong premises. A party-appointed report can prove the real amount.

Transfer pricing in dispute

Transfer-pricing adjustments involve complex technical analysis. A party specialist opinion can challenge the method and the selection of comparables used.

Frequently asked questions

What you should know about party-appointed expertise.

Is an out-of-court expert report really accepted by the court as evidence?

Yes, frequently — but with an important nuance. Filed as a document of the party before the taking of evidence, if it is relevant and useful, the court generally receives it as the beginning of written proof, and corroborated with other evidence it can contribute decisively to the outcome. In many cases, a solid out-of-court report makes a long court-ordered one unnecessary.

The limit, said honestly: it has the value of a private document, not the force of the court-appointed expert's report. The judicial body assesses it freely and is not obliged to adopt it, and in criminal matters it has mainly an orientative role. This is why the technical quality of the work is everything — a rigorous report is hard to ignore.

What is the difference between the court-appointed expert and the party-appointed expert?

The appointed forensic tax expert is named by the court or the criminal investigation body, by a ruling or an order, to clarify a technical circumstance of the case. They work at the disposal of the judicial body, under conditions of independence.

The party-appointed expert (the party's adviser expert) is requested by one of the parties to represent its interest technically — either by participating in the court-ordered expertise with the court's approval, or by critically analysing an existing report. The latter is the activity I can provide at your request.

Can I hire you as the forensic tax expert in my case?

Not in the sense of judicial appointment. The forensic tax expert who carries out the expertise ordered in the case is appointed exclusively by the court or the criminal investigation body, not chosen and paid by a party — this is a guarantee of impartiality provided by law.

What I can do at your request is act as a party-appointed expert: analyse the report in the file, formulate a specialist opinion and, with the court's approval, participate as the party's adviser expert.

What, concretely, is a party-appointed expert report used for?

A party report or opinion offers the court an alternative technical reading of the same problem. It can highlight the errors of method, the wrong premises or the incomplete data of the report in the file, and can ground a request to supplement the expertise or to carry out a new one.

In practice, it turns a purely legal challenge into a technically supported one — far harder for the court to ignore.

Does the party-appointed expert work separately or alongside the court-appointed expert?

As a rule, alongside. The interested party may request that, in addition to the expert appointed by the court or the criminal investigation body, its own expert participate as the party's adviser, at its own expense and with the judicial body's approval. The two do not exclude each other — the party's adviser takes part in the work, formulates questions and observations and may prepare a separate report.

There is also the option of later intervention: the critical analysis of a report already filed, to ground a request for clarifications, a supplement or a redoing. Which option is appropriate depends on the procedural stage of the case.

Do you also carry out transfer-pricing expertise?

In transfer pricing I can act as a party-appointed expert — analysing and challenging the method, the selection of comparables and the adjustments in an expert report or a tax assessment. Court-ordered transfer-pricing expertise itself, however, is a function exercised only through appointment by the judicial body and requires access to specialist databases.

The distinction is one of principle: the technical competence in the field exists and is put to use in party-appointed expertise; judicial appointment remains the prerogative of the court or the prosecution.

Can you be both my attorney and the expert in the same case?

No — and it is an essential rule. The capacity of expert requires independence and impartiality, incompatible with representing a party. In the same case I cannot combine the role of attorney with that of expert; moreover, being a party's attorney would make me incompatible to be the expert in that file. Expertise is carried out exclusively in the capacity of expert.

What this means in practice: in a given file I act in a single, clearly established role from the outset. If I represent you as attorney, the party-appointed expertise is carried out by another expert; if I act as expert, I cannot also be your defender in that case. Legal training does not change this limit — it only raises the technical level of the expert work itself.

Contact

Do you have an unfavourable expert report or a contestable loss?

A first conversation establishes whether a party-appointed report or a specialist opinion can change the technical position in your case — and how it fits into the defence strategy.

E-mailrolegal@pm.me
Phone+40 799 597 410
AvailabilityInternational · video or in person
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