Soluționarea alternativă a conflictelor fiscale
Alternative settlement of tax disputes

Summary/Abstract: At the beginning of 2019, the Romanian legislator regulated in the Fiscal Procedure Code the mediation within the forced fiscal execution, a procedure distinct from that of the conventional mediation carried out through the mediators, this being a special, voluntary mediation between the tax authority and the debtor-taxpayer, without the presence of an independent third party, which would be the mediator. The tax mediator, besides mediating tax disputes between the tax administration and the taxpayers, also makes proposals and recommendations, bringing to the acting minister’s attention what needs to be improved or changed. By carrying out an analysis of Comparative Law with the French model, the present study aims to highlight the advantages of implementing this system in Romania, following the example of other European states where this institution operates and where it’s appreciated by both taxpayers and tax authorities, exempting the courts and parties from the costs of a trial and time.

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