Natura juridică a raportului de inspecție fiscală
The legal nature of the fiscal inspection report

Summary/Abstract: The study thus entitled draws the conclusion that the fiscal inspection report, as a deed preceding the issuance of the notice of assessment, cannot form the object of an action in the fiscal and administrative contentious neither severally nor jointly with the fiscal and administrative document, as erroneously resolved, in some occasions, by the Section of Administrative and Fiscal Contentious of the High Court of Cassation and Justice.

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