Recursul Administrativ-Fiscal În Dreptul Comparat (The Fiscal-Administrative Appeal Comparative Law)

10 Pages Posted: 27 Jan 2014

See all articles by Octavia Maria Cilibiu

Octavia Maria Cilibiu

University Constantin Brancusi of Targu-Jiu

Date Written: December 30, 2013

Abstract

Romanian Abstract: Recursul administrativ-fiscal este o specie a recursului administrativ şi are rolul de a apăra drepturile şi interesele contribuabililor în raport cu organele administrativ-fiscale

English Abstract: The fiscal-administrative appeal is a species of administrative appeal and is designed to protect the rights and interests of the taxpayer in relation to administrative and fiscal authorities.

Note: Downloadable document is in Romanian and English.

Keywords: act administrativ-fiscal, recurs administrativ-fiscal, organ administrativ-fiscal, procedură prealabilă, fiscal-administrative act, fiscal-administrative appeal, fiscal-administrative organ, prior procedure

Suggested Citation

Cilibiu, Octavia Maria, Recursul Administrativ-Fiscal În Dreptul Comparat (The Fiscal-Administrative Appeal Comparative Law) (December 30, 2013). Annals of the Constantin Brancusi University - Juridical Sciences Series, No. 4, 2013. Available at SSRN: https://ssrn.com/abstract=2385122

Octavia Maria Cilibiu (Contact Author)

University Constantin Brancusi of Targu-Jiu ( email )

Eroilor Street No.30
Targu Jiu, Gorj
Romania

Register to save articles to
your library

Register

Paper statistics

Downloads
13
Abstract Views
300
PlumX Metrics