Relevant procedural aspects in the case of challenging documents issued by fiscal authorities
Relevant procedural aspects in the case of challenging documents issued by fiscal authorities
Author(s): George-Bogdan IonitaSubject(s): Law, Constitution, Jurisprudence, Civil Law, Court case
Published by: EDITURA ASE
Keywords: administrative appeal; Fiscal Procedure Code; particularities of a procedural nature; preliminary conditions; jurisdiction;
Summary/Abstract: The present study aims to analyse the procedural peculiarities of the"administrative appeal" institution, regulated by Law no. 207/2015 regarding the FiscalProcedure Code. In this sense, the preliminary conditions for filing the appeal, the object and the cause, who can file such an appeal, the settlement procedure and also the solutions that can be pronounced by the competent body will be observed in particular. In this sense, the observation of the current legislation in the matter, the specialised literature, and the relevant jurisprudence pronounced in the matter will be considered.
Journal: European Business Law Journal
- Issue Year: 3/2023
- Issue No: 2
- Page Range: 102-114
- Page Count: 13
- Language: English
