Solutions on fiscal appeals

dc.contributor.author	Tudor, Florin
dc.date.accessioned	2017-11-02T12:56:02Z
dc.date.available	2017-11-02T12:56:02Z
dc.date.issued	2008-01
dc.identifier.issn	1843-8334
dc.identifier.uri	http://10.11.10.50/xmlui/handle/123456789/4705
dc.description	Analele Universităţii “Dunărea de Jos”, Galaţi - Fascicula XXII Drept şi Administraţie Publică Anul I, Nr. 1 – 2008 Galati University Press ISSN 1843 -8334	ro_RO
dc.description.abstract	The fiscal authorities that deal with solving the fiscal appeals issue decisions through which they order the annulment of the act of fiscal taxes and the issuing of a fiscal administrative act by re-assessing the situation de facto which was the basis of establishing the basis to be taxed, without mentioning if the appeal has been admitted, totally or partially and without deciding on the effects that come as a result of the decision issued. Such a decision may put the subordinate fiscal authorities at an advantage in relation to the claimant, even if there are not any other findings or extra information, most of the times violating the principle of the fiscal control being unique for the same tax and the same fiscal period of time.	ro_RO
dc.publisher	Universitatea ,,Dunărea de Jos" din Galați	ro_RO
dc.subject	annulment, legality, fiscal inspection being unique	ro_RO
dc.title	Solutions on fiscal appeals	ro_RO
dc.type	Article	ro_RO