Procedura medierii în Codul de procedură fiscală – gură de oxigen sau cronica unei morți anunțate
Mediation procedure in the Fiscal Procedure Code - oxygen mouthpiece or the chronicle of an announced death?

Summary/Abstract: By Law 30/2019 the mediation procedure was introduced in the Tax Procedural Code, with the stated intention to give the debtor a chance to present its potential grievances regarding the amounts enforced, as well as the application of rescheduling procedure. The purpose of this article is to present the practical issues that appeared one year after the introduction of this procedure.

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