Considerații privind anularea raportului de inspecție fiscală//Considerations on the cancellation of the tax audit report

Abstract

The aim of the study is to analyze the multiple perspectives regarding the controversial issue of the admissibility of actions in order to cancel the tax inspection report. The actuality of the subject results from the multitude of interpretations that have been granted by the courts on the same legal texts, which led to finding opposed solutions regarding the same legal issue. The problems that arose in judicial practice mainly concerned the categorization of the tax inspection report as a tax administrative act, with consequences regarding the possibility of appeal before the court. Given these aspects, we aim to analyze the relevant legal provisions, the evolution and succession of regulations over time, as well as the recent practice in the matter, in an attempt to identify potential solutions regarding the problem raised.

Keywords

• tax administrative act
• tax inspection report
• admissibility
• cancellation