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

Annals of the „Constanti n Brâncuși” University of Târgu Jiu, Letter and Social Science Series, Supplement 2/2016

5 Pages Posted: 4 Jul 2016

See all articles by Octavia Maria Cilibiu

Octavia Maria Cilibiu

University Constantin Brancusi of Targu-Jiu

Rodica Peptan

University Constantin Brancusi of Targu-Jiu

Date Written: June 28, 2016

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

Suggested Citation

Cilibiu, Octavia Maria and Peptan, Rodica, Delegarea competenței de soluționare a contestațiilor împotriva actelor administrativ fiscale (The Delegation of Power for Resolving The Appeals Against Fiscal Administrative Acts) (June 28, 2016). Annals of the „Constanti n Brâncuși” University of Târgu Jiu, Letter and Social Science Series, Supplement 2/2016 . Available at SSRN: https://ssrn.com/abstract=2801565 or http://dx.doi.org/10.2139/ssrn.2801565

Octavia Maria Cilibiu

University Constantin Brancusi of Targu-Jiu ( email )

Eroilor Street No.30
Targu Jiu, Gorj
Romania

Rodica Peptan (Contact Author)

University Constantin Brancusi of Targu-Jiu ( email )

Eroilor Street No.30
Targu Jiu, Gorj
Romania

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