Excepția de nelegalitate în faţa instanţelor de drept comun

Abstract

The legislative evolution of the exception of illegality determined a change in its structure, which went from an institution of procedural administrative law, to a true procedural exception, which is currently solved by the court before it arises. Such a situation attracted different solutions in jurisprudence, the courts of common law, civil or criminal, finding themselves in front of a special procedural incident, which would require a specific analysis of the administrative litigation court, competent to analyze the legality of an administrative act through direct action. Especially in the case of fiscal administrative acts, the exception of illegality may attract the disregard of special rules, so it is necessary to reveal the legal solutions in the different hypotheses that may arise, for a correct application of the incident rules.

Keywords

• exception of illegality
• administrative litigation
• common law courts
• jurisprudential aspects.