The Notion of Fiscal Administrative Act in the Light of the New Code of Fiscal Procedure (Noţiunea De Act Administrativ Fiscal În Lumina Noului Cod De Procedură Fiscală)

Annals of the Constantin Brancusi University, Juridical Sciences Series, No 4/2015

8 Pages Posted: 30 Jun 2016

See all articles by Octavia Maria Cilibiu

Octavia Maria Cilibiu

University Constantin Brancusi of Targu-Jiu

Ioana Cristian

University Constantin Brancusi of Targu-Jiu

Date Written: December 30, 2015

Abstract

English Abstract: The paper refers to legislative changes concerning taxation recently introduced that changes and matters of fiscal administrative act, an area that presents great importance, not only in terms of theoretical but also practical and also controversial in the literature due to ambiguity on the part of the law.

Romanian Abstract: Lucrarea se referă la modificările legislative de natură fiscală introduse recent, care au produs schimbări şi în materia actului administrativ fiscal, un domeniu ce prezintă o deosebită importanţă, nu doar din perspectiva teoretică ci şi cea practică şi, de asemenea, controversat în literatura de specialitate datorită ambiguităţilor din partea autorului legii.

Note: Downloadable document is available in English and Romanian.

Keywords: act administrativ fiscal, noul Cod de procedură fiscală, titlu de creanţă fiscală, fiscal administrative act, the new Code of Fiscal Procedure, fiscal debt issue

JEL Classification: K34

Suggested Citation

Cilibiu, Octavia Maria and Cristian, Ioana, The Notion of Fiscal Administrative Act in the Light of the New Code of Fiscal Procedure (Noţiunea De Act Administrativ Fiscal În Lumina Noului Cod De Procedură Fiscală) (December 30, 2015). Annals of the Constantin Brancusi University, Juridical Sciences Series, No 4/2015. Available at SSRN: https://ssrn.com/abstract=2802432 or http://dx.doi.org/10.2139/ssrn.2802432

Octavia Maria Cilibiu (Contact Author)

University Constantin Brancusi of Targu-Jiu ( email )

Eroilor Street No.30
Targu Jiu, Gorj
Romania

Ioana Cristian

University Constantin Brancusi of Targu-Jiu ( email )

Eroilor Street No.30
Targu Jiu, Gorj
Romania

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