Declaraţia fiscală. Regim juridic
Fiscal statement. Legal regime

Summary/Abstract: As legal act, fiscal statement is unitary regulated by the provision of the Fiscal Procedure Code, while applicative circumstances have nonetheless as special legal regime the provisions of substantial normative acts instituting taxes, contributions and the regulations containing the corresponding forms. The fiscal Procedure Code consecrates fiscal statement as the main instrument of establishing a fiscal obligation, by assigning it to the taxation decision, on the condition that there is an ulterior check or a decision establishing the taxation basis, as the case may be, and by conferring to it the legal effects of debt titles, placing it immediately after the taxation decision.

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