The Contest and Suspension of the Administrative Tax Provisions. The Notification of the Prosecuting Authorities and Consequences Regarding the Ongoing Procedures

The Contest and Suspension of the Administrative Tax Provisions. The Notification of the Prosecuting Authorities and Consequences Regarding the Ongoing Procedures

Number 12, December 2020  »  Taxation

Lawyer Raluca Cristina Andrei
Bucharest

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.
Classification JEL: K34, K41 | Pages: 37-47

Statistics: abstract views 91 | PDF downloads 99 | PDF views 43
   



This website uses cookies to analyze the traffic and to improve the browsing experience. The cookies of third party companies / services placed on this site (Google Analytics, Facebook, Twitter, Disqus) are included here. By continuing to use this website, you agree to the storage of all cookies on your device.