O privire asupra noilor reglementări privind competența de soluționare a contestațiilor îndreptate împotriva titlurilor de creanță fiscală și a actelor administrative fiscale
A Look at the New Regulations Regarding the Competence to Resolve Appeals Directed Against Tax Receivable Title and Fiscal Administrative Acts

Summary/Abstract: The present study discusses recent legal provisions regarding the competence of administrative-fiscal bodies in resolving appeals directed against tax (and budgetary) receivables and administrative-fiscal documents. It is about the administrative phase of the Romanian tax and administrative litigation. The context of this analysis starts from the reality that the fiscal legislation regulates a general litigation through the provisions of the Fiscal Procedure Code applicable in the process of contesting any administrative-fiscal act, but also a fiscal litigation applicable only to certain administrative-fiscal decisions that can be adopted exclusively in the procedure for the administration of excise debts. This special (or specialized) litigation is regulated in the provisions of the Fiscal Code. Starting from this reality, we analyzed the transfer of competence in resolving these appeals from the fiscal body (usually NAFA, but also other public authorities with fiscal body attributions, as well as local fiscal bodies), to specialized structures within the Ministry of Finance. Therefore, in the content of this study, we tried to observe whether there is a distancing (imperatively necessary for an objective resolution of these appeals) of the public authority that pronounces, from the public authority that is a part of the legal relations that arise on this occasion. The conclusions of this study are not at all satisfactory, because the legislator continues to create conditions of “cooperation” between these public authorities, justified by an increase in the quality of the act of resolving appeals directed against administrative-fiscal acts, losing sight of the fact that the main criterion for evaluating the quality of this act is objectivity.

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