Practică judiciară neunitară. Competența materială a instanțelor judecătorești în soluționarea acțiunilor având ca obiect contestarea deciziilor de instituire a măsurilor asigurătorii în materie fiscală
Non-unitary judicial practice. Material jurisdiction of the courts in resolving actions for the purpose of challenging decisions to institute precautionary measures in tax matters

Summary/Abstract: This article proposes to discuss the question of the law regarding the determination of the competent court to deal with actions based on the provisions of art. 213 al. 13 Tax Procedure Code regarding the challenge of the insurances ordered by the tax authorities. The different settlement of this problem in judicial practice resulted from divergences in the interpretation of the normative framework relating to the qualification which the courts gave to the legal nature of the dispute.

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