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 refug...