THE LACK OF FUNCTIONAL JURISDICTION OF THE DIVISION FOR ADMINISTRATIVE AND TAX DISPUTES IN SETTLING THE APPEAL PETITION WITHIN THE APPEAL AGAINST ENFORCEMENT IN TAX MATTERS ARGUMENTS REGARDING THE CIVIL NATURE OF THE DISPUTE

Abstract

The Romanian legislation sets out the practical and theoretical manner of establishing the legal nature of disputes in the light of the applicable legal dispositions, establishing a specific statutory system for challenging enforcement proceedings. The characterization of a dispute as civil or commercial in character should be done based on the legal standards applicable to the legal relationships existing between the parties. As regards the challenge against tax enforcement, establishing the legal nature of the dispute under judgment and establishing the functional jurisdiction of the court that is asked to judge on the substance of the challenge against tax enforcement, as well as of the court invested to settle the appeal has generated over time a number of controversies and opposite solutions. There were and still are some discussions and confusions regarding the functional jurisdiction of the enforcement courts having jurisdiction to judge on the substance of the challenge against tax enforcement, lodged on the basis of a writ of execution issued under some administrative tax acts.

Keywords

• challenge
• enforcement
• object
• admissibility
• functionality
• administrative tax acts.