Respingerea ca inadmisibilă a acțiunii împotriva declarațiilor de impunere reprezintă o încălcare a dreptului la un proces echitabil?
Does the dismissal as inadmissible of the action against tax returns amount to a breach of the right to a fair trial?

Summary/Abstract: This analysis starts from the possibility for legal entities carrying out activities in the oil and natural gas sectors to challenge the tax returns concerning the specific turnover tax (ICAS), in the absence of tax audits conducted by ANAF, and examines whether the dismissal as inadmissible of the tax appeal and, subsequently, of the administrative litigation action seeking the annulment of the tax returns constitutes a breach of the right to a fair trial.

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