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

Raluca Cristina Andrei
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Raluca Cristina Andrei: Bucharest

CECCAR Business Review, 2021, vol. 1, issue 12, 37-47

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.

Keywords: pre-complaint procedure; administrative contest; resolution; administrative litigation; suspension of the execution of the administrative tax provision (search for similar items in EconPapers)
JEL-codes: K34 K41 (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:ahd:journl:v:1:y:2021:i:12:p:37-47

DOI: 10.37945/cbr.2020.12.05

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