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Procedure of Contest the Fiscal Administrative Act

Florentin Gabriel Nanu ()
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Florentin Gabriel Nanu: The University of Bucharest

Ovidius University Annals, Economic Sciences Series, 2019, vol. XIX, issue 1, 623-627

Abstract: Appealing administrative-tax acts is a taxpayer's right. It is the administrative appeal procedure provided by the Code of Fiscal Procedure against the debt claim, as well as against other tax administrative acts. The object of the appeal may be the amounts and measures established and registered by the tax authority in the claim title or in the taxed administrative tax act. This paper is intended to support the taxpayer who considers himself / herself to be in breach of his / her rights by means of the tax administrative act drawn up by the specialized bodies and the knowledge to him of the fiscal procedure which he / she has to go through in order to contest the respective act.

Keywords: appeal; taxation; title of claim; administration; decision (search for similar items in EconPapers)
JEL-codes: G20 (search for similar items in EconPapers)
Date: 2019
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Handle: RePEc:ovi:oviste:v:xix:y:2019:i:1:p:623-627