Delegarea competenței de soluționare a contestațiilor împotriva actelor administrativ fiscale (The Delegation of Power for Resolving The Appeals Against Fiscal Administrative Acts)

Abstract

Romanian Abstract: Competenţa unei autorităţi administrative este stabilită prin lege, prin urmare ea nu poate fi transmisă unei alte autorităţi publice decât tot prin lege.În conformitate cu noul Cod de procedură fiscală, competenţa de soluţionare a contestaţiilor formulate împotriva actelor administrative fiscale se poate delega altui organ de soluţionare, în condiţiile stabilite prin ordinul preşedintelui Agenției Naționale de Administrare Fiscală.

English Abstract: The competence an administrative authority established by law, therefore it can not be transferred to another public authority but also by law. According to the new Code of Fiscal Procedure, competence to settle the the appeals against administrative fiscal acts may delegate another settlement body, as determined by order of the National Agency for Fiscal Administration.

Note: Downloadable document is available in Romanian.

Keywords: fiscal appeals, fiscal bodies, competence, competence delegation