The judicial expertise is made by a judicial expert placed in the State Register of Judicial Experts. The judicial expertise is made on the basis of the act disposing of the judicial expertise, issued in accordance with the provisions of the procedural law.

Judicial – economic expertise is a means of proof, finding, confirmation, evaluation, clarification or proof, on the basis of specialized scientific research, the objective truth regarding a certain fact, circumstance, problem, situation, cause or litigation of economic-financial nature.

Purpose: Research and analysis of economic and financial relations for the parties in a dispute. Expertise of operations on goods and services (economic flows), distribution (formation and circulation of income), financial and of capital. Investigating the acts and facts that may result from the imposed contributions regarding the legality and conformity of the fiscal declarations, the correctness and accuracy of the fulfillment of the fiscal obligations. Checking how to achieve revenue, reduce costs and reduce arrears.

Judicial expertise report – is prepared after the expertise, the expert can present research and conclusions.
The expert report is valid if the cumulative conditions can be met:

• the laboratory, where the judicial expertise was made, is authorized and the authorization act is valid;
• the research was made for the specialty of judicial expertise for which the laboratory is authorized;
• the expertise was made with approved methods and procedures;
• the expertise was made by using standardized appliances, if the expertise performs technical means or other equipment;
• the expertise was performed by a judicial expert included in the Register of States of Judicial Experts or by a person recognized as a judicial expert in the respective process by the authorizing officer of the expertise;
• knowingly presenting false conclusions in the expert report attracts criminal liability under the law.