Considerații privind anularea raportului de inspecție fiscală//Considerations on the cancellation of the tax audit report
The aim of the study is to analyze the multiple perspectives regarding the controversial issue of the admissibility of actions in order to cancel the tax inspection report. The actuality of the subject results from the multitude of interpretations that have been granted by the courts on the same leg...
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| Format: | Article |
| Language: | English |
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Editura Universității „Alexandru Ioan Cuza” din Iași
2023-03-01
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| Series: | Analele Ştiinţifice ale Universităţii "Al.I. Cuza" din Iaşi. Ştiinţe Juridice |
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| Online Access: | https://pub.law.uaic.ro/en/sumarul-fascicolelor/2023/anale-uaic-tomul-lxix-stiine-juridice-nr.-i/public-law/irina-galna-considerations-on-the-cancellation-of-the-tax-audit-report |
| _version_ | 1797852832270909440 |
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| author | Irina Galan |
| author_facet | Irina Galan |
| author_sort | Irina Galan |
| collection | DOAJ |
| description | The aim of the study is to analyze the multiple perspectives regarding the controversial issue of the admissibility of actions in order to cancel the tax inspection report. The actuality of the subject results from the multitude of interpretations that have been granted by the courts on the same legal texts, which led to finding opposed solutions regarding the same legal issue. The problems that arose in judicial practice mainly concerned the categorization of the tax inspection report as a tax administrative act, with consequences regarding the possibility of appeal before the court. Given these aspects, we aim to analyze the relevant legal provisions, the evolution and succession of regulations over time, as well as the recent practice in the matter, in an attempt to identify potential solutions regarding the problem raised. |
| first_indexed | 2024-04-09T19:39:37Z |
| format | Article |
| id | doaj.art-1ce87f4286c54795b150be7e8d6de627 |
| institution | Directory Open Access Journal |
| issn | 1221-8464 2537-3048 |
| language | English |
| last_indexed | 2024-04-09T19:39:37Z |
| publishDate | 2023-03-01 |
| publisher | Editura Universității „Alexandru Ioan Cuza” din Iași |
| record_format | Article |
| series | Analele Ştiinţifice ale Universităţii "Al.I. Cuza" din Iaşi. Ştiinţe Juridice |
| spelling | doaj.art-1ce87f4286c54795b150be7e8d6de6272023-04-04T08:30:35ZengEditura Universității „Alexandru Ioan Cuza” din IașiAnalele Ştiinţifice ale Universităţii "Al.I. Cuza" din Iaşi. Ştiinţe Juridice1221-84642537-30482023-03-0169115917310.47743/jss-2023-69-1-10Considerații privind anularea raportului de inspecție fiscală//Considerations on the cancellation of the tax audit reportIrina Galan0Universitatea „Alexandru Ioan Cuza” din IașiThe aim of the study is to analyze the multiple perspectives regarding the controversial issue of the admissibility of actions in order to cancel the tax inspection report. The actuality of the subject results from the multitude of interpretations that have been granted by the courts on the same legal texts, which led to finding opposed solutions regarding the same legal issue. The problems that arose in judicial practice mainly concerned the categorization of the tax inspection report as a tax administrative act, with consequences regarding the possibility of appeal before the court. Given these aspects, we aim to analyze the relevant legal provisions, the evolution and succession of regulations over time, as well as the recent practice in the matter, in an attempt to identify potential solutions regarding the problem raised. https://pub.law.uaic.ro/en/sumarul-fascicolelor/2023/anale-uaic-tomul-lxix-stiine-juridice-nr.-i/public-law/irina-galna-considerations-on-the-cancellation-of-the-tax-audit-reporttax administrative acttax inspection reportadmissibilitycancellation |
| spellingShingle | Irina Galan Considerații privind anularea raportului de inspecție fiscală//Considerations on the cancellation of the tax audit report Analele Ştiinţifice ale Universităţii "Al.I. Cuza" din Iaşi. Ştiinţe Juridice tax administrative act tax inspection report admissibility cancellation |
| title | Considerații privind anularea raportului de inspecție fiscală//Considerations on the cancellation of the tax audit report |
| title_full | Considerații privind anularea raportului de inspecție fiscală//Considerations on the cancellation of the tax audit report |
| title_fullStr | Considerații privind anularea raportului de inspecție fiscală//Considerations on the cancellation of the tax audit report |
| title_full_unstemmed | Considerații privind anularea raportului de inspecție fiscală//Considerations on the cancellation of the tax audit report |
| title_short | Considerații privind anularea raportului de inspecție fiscală//Considerations on the cancellation of the tax audit report |
| title_sort | consideratii privind anularea raportului de inspectie fiscala considerations on the cancellation of the tax audit report |
| topic | tax administrative act tax inspection report admissibility cancellation |
| url | https://pub.law.uaic.ro/en/sumarul-fascicolelor/2023/anale-uaic-tomul-lxix-stiine-juridice-nr.-i/public-law/irina-galna-considerations-on-the-cancellation-of-the-tax-audit-report |
| work_keys_str_mv | AT irinagalan consideratiiprivindanularearaportuluideinspectiefiscalaconsiderationsonthecancellationofthetaxauditreport |