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
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