Rolul expertului-parte este, în principal, de a asigura o întocmire cât mai corectă a raportului de expertiză judiciară de către expertul desemnat de instanță.
Pentru neachitare impozitelor se datorează dobânzi de 0,02% pe zi, plus penalități de întârziere de 0,01% pe zi sau penalități de nedeclarare de 0,08% pe zi.
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