Despre actele emise de organele fiscale
About the acts issued by the tax authorities

Summary/Abstract: The present paper addresses, in a complex and complete manner, the problem of the acts issued by the central and local tax authorities, since the Romanian legislator attaches great importance to them. Being “manifestations of will done with the purpose of producing legal effects in fiscal matter”, they have a legal regime treated with great attention by the Romanian legislator, each regulation having relevance in terms of how the acts produce their legal effects. Therefore, the paper addresses not only the notion and the legal nature of the fiscal administrative act, but also aspects regarding the establishment, modification, cancellation or abolition of fiscal administrative acts. Furthermore, we devoted great importance to the procedural aspects, such as the form and the communication of the fiscal administrative acts, precisely because of the special legal regime dedicated to this particular category of legal acts.

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