Discuții și propuneri de lege ferenda cu privire la competența organelor fiscale
<p>The enactment of the Code of Fiscal Procedure in 2003 represents a major step toward the unification of the Romanian fiscal legislation. Unfortunately, the Romanian Fiscal Law continues to be scattered by the enactment of a plethora of legislative acts and regulations which intend to comple...
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| Format: | Article |
| Language: | ron |
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Babes-Bolyai University
2009-06-01
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| Series: | Revista Transilvană de Ştiinţe Administrative |
| Subjects: | |
| Online Access: | https://rtsa.ro/rtsa/index.php/rtsa/article/view/121 |
| _version_ | 1797218285362610176 |
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| author | Nadia Cerasela DARIESCU Cosmin DARIESCU |
| author_facet | Nadia Cerasela DARIESCU Cosmin DARIESCU |
| author_sort | Nadia Cerasela DARIESCU |
| collection | DOAJ |
| description | <p>The enactment of the Code of Fiscal Procedure in 2003 represents a major step toward the unification of the Romanian fiscal legislation. Unfortunately, the Romanian Fiscal Law continues to be scattered by the enactment of a plethora of legislative acts and regulations which intend to complete or modify the Code of Fiscal Procedure. This paper studies chapter I of the Third Title of the Code of Fiscal Procedure entitled “General Procedural Provisions”. This chapter provides for the general jurisdiction of the fiscal bodies (Art. 32 to 36 of the Code of Fiscal Procedure). The authors define concepts such as jurisdiction of the fiscal bodies, general jurisdiction (Art. 32 of the Code), territorial jurisdiction (Art. 33 of the Code), jurisdiction on the secondary seats (Art. 34 of the Code), territorial jurisdiction of the fiscal branches of the local public administration (Art. 35 of the Code) as well as special jurisdiction (Art. 36 of the Code) by inference from the same notions used by the Civil Procedure Law (that is the common law for the interpretation and completion of the Code of Fiscal Procedure). The authors indicate which are the fiscal bodies with jurisdiction on the fiscal claims management as well as the fiscal bodies entitled to regulate the application of the legal fiscal provisions and to exercise the fiscal control. The paper highlights the legal gaps to be found in the provisions of Chapter I, Title III of the Code of Fiscal Procedure and tries to fill these gaps by de lege ferenda proposals.</p> |
| first_indexed | 2024-04-24T12:15:19Z |
| format | Article |
| id | doaj.art-0f5a4e376768417ba81fe75098376823 |
| institution | Directory Open Access Journal |
| issn | 1454-1378 |
| language | ron |
| last_indexed | 2024-04-24T12:15:19Z |
| publishDate | 2009-06-01 |
| publisher | Babes-Bolyai University |
| record_format | Article |
| series | Revista Transilvană de Ştiinţe Administrative |
| spelling | doaj.art-0f5a4e376768417ba81fe750983768232024-04-08T08:46:55ZronBabes-Bolyai UniversityRevista Transilvană de Ştiinţe Administrative1454-13782009-06-0111235266121Discuții și propuneri de lege ferenda cu privire la competența organelor fiscaleNadia Cerasela DARIESCU0Cosmin DARIESCU1Lector univ. dr., Facultatea de Drept, Universitatea „Petre Andrei”, Iaşi, Institutul de Cercetări Juridice „Andrei Rădulescu”, Academia RomânăLector univ. dr., Facultatea de Drept, Universitatea „Al.I. Cuza”, Iaşi<p>The enactment of the Code of Fiscal Procedure in 2003 represents a major step toward the unification of the Romanian fiscal legislation. Unfortunately, the Romanian Fiscal Law continues to be scattered by the enactment of a plethora of legislative acts and regulations which intend to complete or modify the Code of Fiscal Procedure. This paper studies chapter I of the Third Title of the Code of Fiscal Procedure entitled “General Procedural Provisions”. This chapter provides for the general jurisdiction of the fiscal bodies (Art. 32 to 36 of the Code of Fiscal Procedure). The authors define concepts such as jurisdiction of the fiscal bodies, general jurisdiction (Art. 32 of the Code), territorial jurisdiction (Art. 33 of the Code), jurisdiction on the secondary seats (Art. 34 of the Code), territorial jurisdiction of the fiscal branches of the local public administration (Art. 35 of the Code) as well as special jurisdiction (Art. 36 of the Code) by inference from the same notions used by the Civil Procedure Law (that is the common law for the interpretation and completion of the Code of Fiscal Procedure). The authors indicate which are the fiscal bodies with jurisdiction on the fiscal claims management as well as the fiscal bodies entitled to regulate the application of the legal fiscal provisions and to exercise the fiscal control. The paper highlights the legal gaps to be found in the provisions of Chapter I, Title III of the Code of Fiscal Procedure and tries to fill these gaps by de lege ferenda proposals.</p>https://rtsa.ro/rtsa/index.php/rtsa/article/view/121code of fiscal procedurefiscal bodieslocal territorial administrationreformfiscal jurisdiction. |
| spellingShingle | Nadia Cerasela DARIESCU Cosmin DARIESCU Discuții și propuneri de lege ferenda cu privire la competența organelor fiscale Revista Transilvană de Ştiinţe Administrative code of fiscal procedure fiscal bodies local territorial administration reform fiscal jurisdiction. |
| title | Discuții și propuneri de lege ferenda cu privire la competența organelor fiscale |
| title_full | Discuții și propuneri de lege ferenda cu privire la competența organelor fiscale |
| title_fullStr | Discuții și propuneri de lege ferenda cu privire la competența organelor fiscale |
| title_full_unstemmed | Discuții și propuneri de lege ferenda cu privire la competența organelor fiscale |
| title_short | Discuții și propuneri de lege ferenda cu privire la competența organelor fiscale |
| title_sort | discutii si propuneri de lege ferenda cu privire la competenta organelor fiscale |
| topic | code of fiscal procedure fiscal bodies local territorial administration reform fiscal jurisdiction. |
| url | https://rtsa.ro/rtsa/index.php/rtsa/article/view/121 |
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