Fiscal administrative act. Engaging the joint responsibility. The jurisdiction to solve

DREPTUL CONTENCIOSULUI ADMINISTRATIV ŞI FISCAL

Abstract

The decision to entail the joint liability issued under the art. 25 and 26 of Law no. 207/2015 is the act that produces legal effects. In determining the jurisdiction to settle the case, the authority competent in resolving the administrative complaint against this act has no relevance. The request must be analysed in terms of competence in relation to the provisions of Law no. 554/2004 and of Law no. 207/2015.