Modificări ale codului de procedură fiscală. Procedura medierii fiscale este o modalitate eficientă de rezolvare a conflictelor în materie fiscală?
Changes to Romanian Fiscal Procedure Code. Is the Fiscal Mediation an Efficient Modality of Conflicts Solving?
Author(s): Diana CîrmaciuSubject(s): Law on Economics, Public Finances, Fiscal Politics / Budgeting
Published by: Editura Pro Universitaria
Keywords: tax payer; fiscal authority; fiscal mediation; procedure;
Summary/Abstract: The mediation procedure with the National Agency for Fiscal Administration has been introduced since January 2019, by adopting Law no. 30/2019. The law adds this possibility in the Fiscal Procedure Code. The newly introduced procedure has no connection with the mediation activity carried out through mediators, based on Law no. 192/2006 regarding the mediation and organization of the profession of mediator.
Journal: Revista Facultății de Drept Oradea
- Issue Year: 1/2020
- Issue No: 1
- Page Range: 26-30
- Page Count: 5
- Language: Romanian