Contestarea și suspendarea actelor administrative fiscale. Sesizarea organelor de urmărire penală și consecințe cu privire la procedurile în curs
The Contest and Suspension of the Administrative Tax Provisions. The Notification of the Prosecuting Authorities and Consequences Regarding the Ongoing Procedures
Author(s): Raluca Cristina AndreiSubject(s): Economic policy, Law on Economics, Accounting - Business Administration
Published by: Corpul Experților Contabili și Contabililor Autorizați din România (CECCAR)
Keywords: pre-complaint procedure; administrative contest; resolution; administrative litigation; suspension of the execution of the administrative tax provision;
Summary/Abstract: In the present article, we aim to present aspects regarding the contest and suspension of the administrative tax provisions, the notification of the prosecuting authorities and the consequences regarding the ongoing procedures. For the purpose of challenging the administrative tax provisions, the Law No. 207/2015 regarding the Fiscal Procedure Code, with subsequent amendments and supplements, it is supplemented by the Law on administrative litigation No. 554/2004, with subsequent amendments and supplements, and by the Law No. 134/2010 regarding the Code of Civil Procedure, republished, with subsequent amendments and supplements.
Journal: CECCAR Business Review
- Issue Year: 1/2020
- Issue No: 12
- Page Range: 37-47
- Page Count: 11
- Language: English, Romanian