AMBROZIE was instructed by a producer of alcoholic beverages to establish how excise stamps had been used, destroyed and lost at one of its production plants, and to assist the company in its dealings with the Romanian Customs Authority.
Excise stamps are a tax control instrument. Each one is ordered, received, stored, applied on the bottling line, destroyed or reported lost, and each movement has to be documented. Where the records and the physical count diverge, the authority will want to know why. The gap can carry tax and sanction consequences.
The work ran on two tracks. The first was fact-finding at the plant: following the stamps from receipt to the bottling line, testing stock records against reconciliations and destruction reports, and interviewing the staff who handled them day to day. The second was the company's engagement with the customs authority: what was explained, when, and on what documentary basis.
The mandate was led by Alexandru Ambrozie and Ana Stoenescu.