Decisions to cancel the fiscal obligations issued under the Law no. 29/2018. Effects

DREPTUL CONTENCIOSULUI ADMINISTRATIV ŞI FISCAL

Authors

  • Liliana Mădălina Dună Author

Abstract

As a result of the cancellation of the fiscal obligations provided in the contested taxation decision, by the Decision of cancellation of the fiscal obligations issued under Law no. 29/15.01.2018, the effect is that the taxation decision can no longer be enforced, as it no longer includes any fiscal obligation. From the date of issuing the Decision to cancel the fiscal obligations under the provisions of Law no. 29/2018, the complainant no longer justifies a born and present interest in the request having as its object the cancelation of the tax decision. 

Published

2024-02-07

Issue

No. 3 (2019): Revista Română de Jurisprudență

Section

Articole

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