Discuţii privind admisibilitatea acțiunii în anularea actului administrativ-fiscal
Discussions on the Admisibility of the Request for the Annulment of the Tax Administrative Decision

Summary/Abstract: In this study, the author proposed to investigate some controversial aspects related to the action for annulment of the administrative-fiscal act, aiming in particular: the admissibility of this action without contesting the decision to reject the tax complaint; the requirements for motivating such an action; the limits within the fiscal body has the obligation to solve the tax complaint; the moment from which the term for notifying the court with the annulment of the administrative-fiscal act begins to run; and the sanction applicable in case of exceeding this term.

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