SOLUŢIONAREA CONTESTAŢIILOR FORMULATE ÎMPOTRIVA ACTELOR ADMINISTRATIVE FISCALE
SOLVING THE APPEALS AGAINST FISCAL ADMINISTRATIVE PAPERS

Summary/Abstract: Starting with the 1stof January 2004, the Code of Fiscal Procedure came into force by the governmental order nr. 92/2003. The Code adjusts the rights and obligations of the parts deriving from the financial juridical reports concerning tax management owed to the state and local budget as stipulated in the Fiscal Code. The Code reglementations are applicable to customs rights management as well as to the management of the debts resulted from contributions, fines and other sums that represent incomes for the general agreed budget, according to the law. Chapter IX contains the regulations related to the solving of the contestation formulated against fiscal administrative actions, as with beginning of applying these order reglementations, the government order nr.13/2001 concerning the solving of the contestations against the measures disposed by control or imposing actions settled by the organs of the Public Finances Ministry.

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