THE ANNULMENT OF THE ACTS ISSUED BY THE AGENCY FOR PAYMENTS AND INTERVENTION IN AGRICULTURE (APIA) IN RELATION TO THE PROCEDURE OF ESTABLISHING TAX DEBTS FOR THE NATIONAL TRANSITIONAL AIDS GRANTED TO FARMERS Cover Image

THE ANNULMENT OF THE ACTS ISSUED BY THE AGENCY FOR PAYMENTS AND INTERVENTION IN AGRICULTURE (APIA) IN RELATION TO THE PROCEDURE OF ESTABLISHING TAX DEBTS FOR THE NATIONAL TRANSITIONAL AIDS GRANTED TO FARMERS
THE ANNULMENT OF THE ACTS ISSUED BY THE AGENCY FOR PAYMENTS AND INTERVENTION IN AGRICULTURE (APIA) IN RELATION TO THE PROCEDURE OF ESTABLISHING TAX DEBTS FOR THE NATIONAL TRANSITIONAL AIDS GRANTED TO FARMERS

Author(s): Emilian Bulea, Mihai Grigore
Subject(s): Law, Constitution, Jurisprudence, Commercial Law, Administrative Law
Published by: Editura Bibliotheca
Keywords: fiscal administrative act; decoupled national transitional production aid; debt claim; minutes; annulment;

Summary/Abstract: The administrative acts issued by the Paying and Intervention Agency for Agriculture (APIA) 1 aimed at finding irregularities and establishing budgetary debts in the case of European and/or national funds granted to farmers are often challenged at the administrative litigation court and not often, the magistrate is the face of rigid, bulky, redundant and inadequate regulations sometimes rendered inadequate to provide the necessary legal support for the development of the legal syllogism that generates intimate conviction, and ultimately the solution in the present case. The high specificity and technicity of the concepts used in many areas of agriculture and the funds allocated from national and European budgets to support farmers often involve adjustments to European rules and regulations, especially as irregularities and deviations, with an impact on the national budget reverberate on the EU budget. The present study aims to address a small part of the problems in administrative litigation regarding debt securities issued by APIA, when it finds that there are irregularities regarding the access and use of national funds, starting from general elements applicable in all cases, with some customizing on concrete situations, identifying the correctness or inaccuracy of some points of view and solutions, surprising part of the attributions of APIA in this field.

  • Issue Year: 2019
  • Issue No: SI
  • Page Range: 97 - 109
  • Page Count: 13
  • Language: English
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