Suspendarea executării deciziei de impunere
Suspension of enforcement of the tax decision
Author(s): Raluca PetrariuSubject(s): Law on Economics
Published by: Editura Solomon
Keywords: suspension of enforcement; tax decision; well-justified case; imminent damage; case law;
Summary/Abstract: This article concentrates on how the courts deal with requests for suspension of enforcement of the tax decision. It will also analyse the various arguments for which taxpayers have requested for suspension of enforcement of the tax decision and how the courts have approached these arguments.
Journal: Tax Magazine
- Issue Year: 2024
- Issue No: 2
- Page Range: 116-121
- Page Count: 6
- Language: Romanian
- Content File-PDF
