Dreptul contribuabilului de a fi ascultat, parte a dreptului la apărare
The taxpayer’s right to be heard, part of the right to defense

Summary/Abstract: ”The principles provide an element of flexibility in the application of law; they help to prevail spirit of the law to the letter, its common sense on technology, justice of mere legality by allowing to penetrate beyond positive law to aspirations deeper order our legal”. The need of a legal analysis about the principles of taxation and general principles of tax administration is evident, especially in a state where the Fiscal Code and the Fiscal Procedure Code have been amended frequently and the legislator, the tax bodies, and even the taxpayer experience is still not sufficiently long. In this article we will try to make an analysis of one of the fundamental principles of tax procedures, the right to be heard, part of the right to defense, from the provisions of Chapter II of the New Tax Procedure Code entitled ,,General principles of conduct in the administration of tax claims’, including a view about how these provisions are applied in administrative and judicial practice.

• Details
• Contents