Suspendarea actului administrativ fiscal – evoluție legislativă și jurisprudențială. Paguba iminentă
The suspension of the fiscal administrative act – legislative and jurisprudential evolution.
The imminent damage
Subject(s): Court case
Published by: Editura Solomon
Keywords: fiscal administrative act; jurisprudential evolution; imminent damage;
Summary/Abstract: This article aims to analyze the legislative and jurisprudential evolution of the institution of the fiscal administrative act suspension and, more precisely, the second condition for its application, namely the imminent damage, both in terms of national practice and in relation to the recent evolution of European law.
- Issue Year: 2019
- Issue No: 4
- Page Range: 294-299
- Page Count: 6
- Language: Romanian