Efectele anulării actelor administrative cu caracter normativ în domeniul fiscal
The effects of the annulment of the administrative acts with normative character in the fiscal field

Summary/Abstract: Without prejudice to the constitutional principle of separation of powers, for a better achievement of the national objectives and interests, certain administrative bodies have been empowered to adopt specific acts with high imperativeness imposing generally binding rules applied erga omnes, addressed and applicable to an undetermined number of persons, acts generally named administrative acts with normative nature. As a counterbalance, to prevent the occurrence of abuses, based on the mechanism of mutual control between the powers of the state, the judicial power was granted the ability to censor the administrative acts with normative nature which are in breach of the legal dispositions by means of a judicial procedure specific for the court’s ruling on administrative and fiscal matters. Subsequently, after the relevant court of law establishes the illegality of the administrative act with normative nature, given the erga omnes effect of the court decision ruling on the annulment of the administrative act with normative nature, it will further generate specific effects that will be analysed in this article related to a case encountered in practice where it was ruled on the annulment of an administrative act with normative nature whereby certain fiscal obligations have been implemented.

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