Soluționarea conflictelor fiscale. Practici administrative și jurisprudență. Soluții emise în soluționarea contestațiilor formulate împotriva actelor administrative fiscale/altor acte administrative
Resolution of tax disputes: administrative practices and jurisprudence. Solutions issued in the resolution of contestations filed against tax administrative acts/other administrative acts

Summary/Abstract: The article analyzes the solutions that can be issued within the administrative procedure for resolving tax disputes, under Law no. 207/2015 regarding the Fiscal Procedure Code, concerning tax administrative acts. The study primarily focuses on the annulment of the tax administrative act as a sanction for violations of rules related to competence, form, or procedure, as well as the impact of authority and res judicata, in correlation with national and European jurisprudence. Other ways of concluding the administrative procedure are also highlighted, such as establishing lack of competence, the contestation becoming moot, removal of the case from the docket, withdrawal of the contestation, and divestment. In the second part, the paper examines the institution of reexamination of the decision resolving the contestation, as an exceptional mechanism for administrative correction of a final solution, in the context of new interpretations of the tax norm or of the jurisprudence of the Court of Justice of the European Union and the High Court of Cassation and Justice. The analysis is supported by practical examples and statistical data from the activity of the General Directorate for Resolving Contestations, highlighting the essential role of the administrative contestation procedure in ensuring the legality of tax administrative acts, the security of legal relationships, and the protection of taxpayers’ rights.

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