REMEDIUL ÎMPOTRIVA UNUI FINAL FATIDIC SUBIT: SUSPENDAREA ACTULUI ADMINISTRATIV-FISCAL
A REMEDY AGAINST A SUDDEN FATIDICAL END: THE SUSPENSION OF THE ADMINISTRATIVE-FISCAL ACT

Summary/Abstract: For safeguarding the rights of the Romanian tax debtor, the use of the procedural means provided by the positive law, mainly the provisions of art. 14 and art. 15 of the Romanian law n. 554/2004, is crucial. In essence, the suspension of the ad-ministrative-fiscal acts signifies the legal operation of temporarily suspending their effects. Therefore, knowing its particularities is especially important for the tax debtor. This paper addresses the following question: When the suspension of the execution of the administrative-fiscal act has already been ruled by the court, on the basis of the provisions of art. 14 of the law 554/2004, could an application for suspension of the execution of the judicial act be demanded on the basis of the provision of art. 15? From the tax debtor perspective, the objective of this demand would aim at extending the suspensive effect of enforcement beyond the moment on with the court had ruled on the merits of the dispute. In our opinion, there is no imperative impediment. Furthermore, a new bail should not be required from the tax debtor.

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