The Contest and Suspension of the Administrative Tax Provisions. The Notification of the Prosecuting Authorities and Consequences Regarding the Ongoing Procedures

Abstract

In the present article, we aim to present aspects regarding the contest and suspension of the administrative tax provisions, the notification of the prosecuting authorities and the consequences regarding the ongoing procedures. For the purpose of challenging the administrative tax provisions, the Law No. 207/2015 regarding the Fiscal Procedure Code, with subsequent amendments and supplements, it is supplemented by the Law on administrative litigation No. 554/2004, with subsequent amendments and supplements, and by the Law No. 134/2010 regarding the Code of Civil Procedure, republished, with subsequent amendments and supplements.