Suspendarea actului administrativ fiscal – evoluție legislativă și jurisprudențială. Paguba iminentă
The suspension of the fiscal administrative act – legislative and jurisprudential evolution. The imminent damage

Summary/Abstract: This article aims to analyze the legislative and jurisprudential evolution of the institution of the fiscal administrative act suspension and, more precisely, the second condition for its application, namely the imminent damage, both in terms of national practice and in relation to the recent evolution of European law.

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