Acţiune în anularea deciziei de instituire a măsurilor asigurătorii. Excepţie de la regula ascultării contribuabilului

Action for annulment of the decision for imposition of precautionary measures. Exception to the rule of the taxpayer obedience

Abstract

The application of Article 9 of the Fiscal Procedure Code meets a series of limitations, either expressly determined from the legislative perspective (the case of the unannounced tax inspection), or determined by the specific nature of the procedure, a situation within which the procedure of issuing of the decision for imposition of precautionary measures falls. Besides the fact that such a procedure precedes, in most cases, enforcement measures (according to Article 213 para. (2) the final sentence of the Fiscal Procedure Code, in which case the provisions of Article 9 para. (2) letter d of the Fiscal Procedure Code may be taken into account), it is also acknowledged that the ordered measures intend to counter the risk of failure to...