Reexaminarea deciziei de soluționare a contestației fiscale
Review of the Decision on the Tax Challenge

Summary/Abstract: In this study, the author aimed to analyze the institution of re‑examining the decision to resolve the tax appeal, which was recently introduced in the Fiscal Procedure Code, following the amendment of this normative act by Law no. 295/2020 which entered into force on December 24, 2020. Thus, performing a detailed analysis of this legal institution, the author structured his study to clarify: the definition and legal nature of the re‑examination; admissibility of the request for re‑examination; the deadlines for re‑examination; and the effects of re‑examination. On the occasion of this analysis, the author identified certain ambiguities of art. 2811 Fiscal Procedure Code which regulates the re‑examination, made “lege ferenda” proposals and gave its own interpretation to certain provisions of this article of law. At the same time, the author discussed several situations that can arise from re‑examination the solutions given to tax appeal.

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