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- Title
3. Competența instanțelor de contencios administrativ şi criteriul valoric de determinare a competenței instanțelor de contencios administrativ care soluționează litigii din materia contenciosului administrativ fiscal în contextul modificărilor aduse Legii contenciosului administrativ nr. 554/2004 şi Legii nr. 207/2015 privind Codul de procedură fiscală prin Legea nr. 212/2018.
- Abstract
At the same time as the adoption of Law no. 212/2018 amending and supplementing the Administrative Law no. 554/2004 and other normative acts, certain provisions included in the Administrative Law no. 554/2004 and in Law no. 207/2015 on the Tax Procedure Code were also amended, and the respective amendments aim also at the jurisdiction of the administrative courts settling disputes in the tax administrative matter. In the context of those amendments brought to the Administrative Law no. 554/2004 and to the Tax Procedure Code by Law no. 212/2018, this study aims at examining the manner of determination of jurisdiction of the administrative courts settling disputes in the tax administrative matter and of the object of the action in the tax administrative matter.
- Subjects
ADMINISTRATIVE courts; TAX administration &; procedure; ADMINISTRATIVE law; LEGAL procedure; INTERNAL revenue law
- Publication
Romanian Case Law Review / Revista Română de Jurisprudenţă, 2019, Issue 4, p390
- ISSN
1844-6450
- Publication type
Article