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

Author

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  • 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.

Suggested Citation

  • Raluca Cristina ANDREI, 2021. "The Contest and Suspension of the Administrative Tax Provisions. The Notification of the Prosecuting Authorities and Consequences Regarding the Ongoing Procedures," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(12), pages 37-47, December .
    • Handle: RePEc:ahd:journl:v:1:y:2021:i:12:p:37-47
    DOI: 10.37945/cbr.2020.12.05
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    More about this item

    Keywords

    pre-complaint procedure; administrative contest; resolution; administrative litigation; suspension of the execution of the administrative tax provision;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
    • K41 - Law and Economics - - Legal Procedure, the Legal System, and Illegal Behavior - - - Litigation Process

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