Lipsa formulării contestației ca excepție relativă în contenciosul fiscal și posibilitatea invocării unor motive noi în fața instanței, raportat la cele susținute prin contestație – se aplică în materie fiscală art. 8 alin. (1) teza finală din Legea
The Lack of the Tax Challenge as a Relative Exception in Tax Litigation and the Possibility to Introduce New Arguments in Court, as Compared to the Tax Challenge – Is Art. 8 par. (1) Final Thesis of Law no. 554/2004, as Introduced by Law no. 212/2018

Summary/Abstract: In the current article we are referring for analysis two sensitive matters in the field of tax litigation. The first one concerns the applicability, in this field, of art. 193 par. (2) Code of Civil Procedure, according to which the non-fulfilment of the administrative procedure can only be put forward by the defendant in the defence memoire. The second one regards the applicability in tax cases of art. 8 par. (1) final thesis of Law of administrative litigation no. 554/2004, introduced by art. I point 9 of Law no. 212/2018, quoting: “The arguments mentioned in the annulment request are not limited to those put forward in the administrative complaint”. We will particularly analyze the extent to which this provision can be applied in tax cases, with the consequence or blocking (or not) the analysis in court of supplementary arguments that were not written down in the initial tax challenge.

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