Decizie emisă de organul fiscal competent de suspendare a  soluţionării contestaţiei administrative fiscale. Acţiune în  contencios având ca obiect desfiinţarea respectivei decizii.  Limitele analizei realizată de instanţa de contencios administrativ: DREPT ADMINISTRATIV ŞI FISCAL

Viorel Terzea

Decision issued by the relevant tax body tot suspend the settlement of the tax administrative appeal. Action brought before the administrative court having as object the reversal of the respective decision.

DREPT ADMINISTRATIV ŞI FISCAL

Authors

Viorel Terzea Author

Abstract

In the event that the suspension of the settlement of the administrative appeal was ordered according to Article 277 of the Code of Fiscal Procedure, by way of judicial appeal filed against the decision of suspension, no grounds of nullity can be invoked regarding the tax administrative acts, by which the challenged tax debt was established