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

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 La...

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Main Author: Raluca Cristina ANDREI
Format: Article
Language:English
Published: The Body of Expert and Licensed Accountants of Romania 2021-01-01
Series:CECCAR Business Review
Subjects:
Online Access: https://www.ceccarbusinessreview.ro/the-contest-and-suspension-of-the-administrative-tax-provisions-the-notification-of-the-prosecuting-authorities-and-consequences-regarding-the-ongoin-a91d/download-PDF/
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spelling doaj-e956691d99224f4c8ea9e9de6c54efcd2021-01-29T11:31:26ZengThe Body of Expert and Licensed Accountants of Romania CECCAR Business Review2668-89212668-89212021-01-01112374710.37945/cbr.2020.12.0526688921The Contest and Suspension of the Administrative Tax Provisions. The Notification of the Prosecuting Authorities and Consequences Regarding the Ongoing ProceduresRaluca Cristina ANDREI0BucharestIn 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. https://www.ceccarbusinessreview.ro/the-contest-and-suspension-of-the-administrative-tax-provisions-the-notification-of-the-prosecuting-authorities-and-consequences-regarding-the-ongoin-a91d/download-PDF/ pre-complaint procedureadministrative contestresolutionadministrative litigationsuspension of the execution of the administrative tax provision
collection DOAJ
language English
format Article
sources DOAJ
author Raluca Cristina ANDREI
spellingShingle Raluca Cristina ANDREI
The Contest and Suspension of the Administrative Tax Provisions. The Notification of the Prosecuting Authorities and Consequences Regarding the Ongoing Procedures
CECCAR Business Review
pre-complaint procedure
administrative contest
resolution
administrative litigation
suspension of the execution of the administrative tax provision
author_facet Raluca Cristina ANDREI
author_sort Raluca Cristina ANDREI
title The Contest and Suspension of the Administrative Tax Provisions. The Notification of the Prosecuting Authorities and Consequences Regarding the Ongoing Procedures
title_short The Contest and Suspension of the Administrative Tax Provisions. The Notification of the Prosecuting Authorities and Consequences Regarding the Ongoing Procedures
title_full The Contest and Suspension of the Administrative Tax Provisions. The Notification of the Prosecuting Authorities and Consequences Regarding the Ongoing Procedures
title_fullStr The Contest and Suspension of the Administrative Tax Provisions. The Notification of the Prosecuting Authorities and Consequences Regarding the Ongoing Procedures
title_full_unstemmed The Contest and Suspension of the Administrative Tax Provisions. The Notification of the Prosecuting Authorities and Consequences Regarding the Ongoing Procedures
title_sort contest and suspension of the administrative tax provisions. the notification of the prosecuting authorities and consequences regarding the ongoing procedures
publisher The Body of Expert and Licensed Accountants of Romania
series CECCAR Business Review
issn 2668-8921
2668-8921
publishDate 2021-01-01
description 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.
topic pre-complaint procedure
administrative contest
resolution
administrative litigation
suspension of the execution of the administrative tax provision
url https://www.ceccarbusinessreview.ro/the-contest-and-suspension-of-the-administrative-tax-provisions-the-notification-of-the-prosecuting-authorities-and-consequences-regarding-the-ongoin-a91d/download-PDF/
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