Contestarea și suspendarea actelor administrative fiscale. Sesizarea organelor de urmărire penală și consecințe cu privire la procedurile în curs
Numărul 12, decembrie 2020 » Fiscalitate
Rezumat: 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.
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.
Termeni-cheie:
procedura plângerii prealabile; contestație administrativă; soluționare; contencios administrativ; suspendarea executării actului administrativ fiscal
Clasificare JEL: K34, K41 | Pagini: 37-47
Statistică:
vizualizări rezumat 151 |
descărcări PDF 243 |
vizualizări PDF 53
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