The Stay of the Settlement of a Tax Challenge as a Result of a Criminal Referral Being Made by the Tax Inspection Bodies. Article 277 (1) (a) C. proc. tax, From the Perspective of the Current Case-Law of the Courts Cover Image
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Suspendarea soluționării contestației în ipoteza formulării unei sesizări penale de către organele de control fiscal. Articolul 277 alin. (1) lit. a) C. proc. fisc., din perspectiva jurisprudenței actuale a instanțelor
The Stay of the Settlement of a Tax Challenge as a Result of a Criminal Referral Being Made by the Tax Inspection Bodies. Article 277 (1) (a) C. proc. tax, From the Perspective of the Current Case-Law of the Courts

Author(s): Alina Mihaela Gherman
Subject(s): Court case
Published by: Editura Hamangiu S.R.L.
Keywords: Fiscal Procedure Code; tax authorities;

Summary/Abstract: This article represents a highlighted analysis of the essential conditions imposed by art. 277 parag. 1 letter a) of Fiscal Procedure Code to administratively suspend the dispute settlement procedure disposed by tax authorities. It also contains references about relevant case-law regarding the abusive fiscal practice used in implementing art. 277 paragraph 1 letter a) of Fiscal Procedure Code.

  • Issue Year: I/2018
  • Issue No: 5
  • Page Range: 24-38
  • Page Count: 15
  • Language: Romanian