C. DREPT ADMINISTRATIV 10. Cheltuieli de judecată. Punere în întârziere a autorităţii publice
C. ADMINISTRATIVE LITIGATION 10. Legal fees. Putting in default of the public authority

Summary/Abstract: The deadline of 45 days regulated by art. 70 para (1) of the tax procedure Code sets forth the deadline for the settlement of the taxpayers’ claims, without a special deadline being regulated for the settlement of the fiscal and administrative contestation. The deadline is one of recommendation, and the law does not expressly set forth that its exceeding puts the defendant authority in the position of being put in default, provided that art. 70 para (2) of the tax procedure Code provides that in the situations in which, for the settlement of the claim, any relevant additional information is necessary for delivering the judgment, this deadline is extended by the period between the date of request and the receipt date of the requested information, and, according to art. 213 para (1) of the tax procedure Code, the examination of the contestation is made in relation to the presentations of the parties, to the legal provisions invoked by them and to the documents enclosed to the case file, within the limits of the notification.

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