Instructions concerning the appliance of provisions regarding the settlement of challenges brought against fiscal administrative acts

The no. 2741/2015 order of the president of the National Agency for Fiscal Administration, concerning the approval of instructions pertaining to the appliance of title VIII, Law no. 207/2015 regarding the Fiscal Procedure Code has been published in the Official Gazette of Romania, part I, no. 975 on the 29th of December 2015.

The normative act approves the instructions pertaining to applying title VIII – on settling challenges issued against fiscal administrative acts – of law no. 207/2015 regarding the Fiscal Procedure Code.

The order’s provisions apply to challenges submitted beginning with the first of January 2016, as the procedures initiated before the new code came into act will remain governed by the old legislation.

The order’s provisions are applied by the fiscal bodies of the National Agency for Fiscal Administration involved with solving challenges issued against fiscal administrative acts.

Only a person who considers herself to be damaged in her rights by a fiscal administrative act can lay down a challenge.

The instructions bear upon the appliance of Fiscal Procedure Code provisions concerning: the possibility of issuing a challenge, the form and content of a challenge, the time-frame in which a challenge can be laid down, the withdrawal of a challenge, the competent authority, the settlement decision, the form and content of the settlement decision, the admission of other parties in the settlement procedure,  the settlement of the challenge, the administrative suspension of the procedure of settling a challenge, outcomes of the challenge, the dismissal of a challenge as a result of failing to meet procedural demands, the communication of the decision and the rights of action, transitive dispositions concerning the settlement of challenges, the removal of material errors from challenge settlement decisions, the publicity of the challenge settlement decision.

: The Source:: JURIDICE.ro

Ana Maria Iliescu

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