ACTELE CU CARACTER FISCAL ÎN REGLEMENTAREA NOULUI COD DE PROCEDURĂ FISCALĂ
“FISCAL DOCUMENTS IN THE REGULATION OF THE NEW CODE OF TAX PROCEDURE”

Summary/Abstract: In this article, the author examines the fiscal administrative documents, as regulated in the new Code of tax procedure, also with references to any regulations of the old Code of tax procedure. The structure and the body of the study reveal the comments on the definition of the fiscal administrative documents, on the form of the fiscal administrative document, on the registration of the fiscal administrative document, on the body of the fiscal administrative documents, on the service of the fiscal administrative document, on the absolute or relative, total or partial nullity, on the correction of clerical errors, on the debt security, and for the purpose of the above-mentioned, the doctrine developed by important names in the field of law is taken into consideration (T. Drăganu, A. Fanu-Moca, D. Petică Roman, S. Iliescu, D.D. Șaguna, D.C. Șova, S. Zilberstein, V. Ciobanu, I. Băcanu, I. Santai, A. Iorgovan). Finally, the author puts forward a few considerations regarding the legal nature of the debt securities.

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