SUSPENDAREA EXECUTĂRII ACTULUI ADMINISTRATIV-FISCAL
THE SUSPENSION OF THE EXECUTION OF THE ADMINISTRATIVE-FISCAL ACT
Author(s): Octavia Maria CilibiuSubject(s): Law on Economics, Fiscal Politics / Budgeting, Administrative Law
Published by: EDITURA ,,ACADEMICA BRÂNCUȘI”
Keywords: administrative-fiscal act; judicial suspension; administrative suspension; well-justified case; imminent damage;
Summary/Abstract: The administrative-fiscal act can be suspended at the request of the taxpayer, either before notifying the court with the annulment of the administrative-fiscal act, or with the action of annulment of the administrativefiscal act, the court may suspend the execution of the act if a bail is submitted. In the case of appeals against fiscal administrative acts establishing tax claims, including during the settlement of the action in administrative litigation, enforcement is suspended or not started for the disputed tax obligations if the debtor submits a letter of guarantee / insurance policy to the competent tax authority. Warranty.
Journal: ANALELE UNIVERSITĂȚII ,,CONSTANTIN BRÂNCUȘI” DIN TÂRGU JIU - SERIA ȘTIINȚE JURIDICE
- Issue Year: 2020
- Issue No: 3
- Page Range: 41-52
- Page Count: 12
- Language: English, Romanian