Poate fi contestată fiscal declarația de impunere?
Can We Challenge the Tax Declaration?
Author(s): Cosmin Flavius CostaşSubject(s): Environmental and Energy policy, Law on Economics, Fiscal Politics / Budgeting
Published by: Editura Hamangiu S.R.L.
Keywords: windfall tax; tax declaration; contribution; Energetic Transition Fund; tax challenge; common and characteristic elements of any tax or contribution;
Summary/Abstract: The recent regulation of the Romanian windfall tax in the energy field has also raised procedural questions. Throughout this article, the author investigates whether the tax declaration used for the contribution to the Energetic Transition Fund can be challenged according to the Romanian Tax Procedure Code. Particular attention is paid to the common and characteristic elements of any tax or contribution.
Journal: Cluj Tax Forum
- Issue Year: 2023
- Issue No: 3
- Page Range: 237-243
- Page Count: 7
- Language: Romanian
- Content File-PDF