Decizia de impunere – act de individualizare a obligației fiscale, titlu de creanță
Taxation decision – a document of individualisation of the fiscal obligation, debenture

Summary/Abstract: Together with the tax statement, the taxation decision is the main legal document for establishing and individualising of the fiscal obligation. It is a fiscal administrative document, to which the special law assigns the valences of a debenture, however particularizing it by issuer, object which it concerns, content, form and enforceable legal power. These aspects will be the object of analysis in this study, having as finality the configuration of the legal regime of this legal fiscal instrument.

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