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Cooperarea administrativă în domeniul fiscal
Administrative Cooperation in Fiscal Matters

Author(s): Cristina Onet
Subject(s): Law, Constitution, Jurisprudence
Published by: Universul Juridic
Keywords: administrative cooperation; exchange of information; the fight against tax evasion.

Summary/Abstract: The issue of administrative cooperation that can be done in the fiscal area is one highly topical and also one highly important. It is the reflection of the preoccupation of European states regarding the correct realisation of goods, income and activities taxing. The free movement of commodities, workforce and capitals in particular in the European space can create numerous and great difficulties to tax bodies in their efforts to tax them. As a result, at European level it was adopted the 2011/16/EU Directive which establishes unprecedented administrative cooperation between tax authorities of the EU state members. As a consequence of the adoption of this European directive, at the national law level it was adopted Law no. 162/2012 which has grown into an integral part of the Fiscal Procedure Code by inserting in its content Title VII called Administrative cooperation in tax matters. The standard way of realizing administrative cooperation in the fiscal area is the exchange of relevant information in terms of the correct assessment of the actual fiscal condition of any Romanian or foreign taxpayers, resident or non-resident who supposedly owes sums of money to any of the public budgets, which are part of the national public budget system. This can be achieved through sharing information on demand that may occur between the competent authority of another state member and the competent authority of Romania, at the request of the former. Information requested may already exist, but can also be obtained from administrative surveys specially conducted to collect the information required.

  • Issue Year: 2015
  • Issue No: 01
  • Page Range: 190-201
  • Page Count: 12