Decizie de impunere. Revizuire administrativă. Putere de lucru judecat

Tax decision. Administrative review. The power of judged matter

Abstract

The refusal of the fiscal body to respond to the request based on the provisions of art. 168 Fiscal Procedure Code, in relation to the final decision pronounced by the court. In the absence of a review of the final decision, the fiscal body is not entitled to re-analyse the factual situation and possibly adopt a different solution. The court of appeal could no longer exercise judicial control over the judgment appealed if it analysed another legal basis, with a legal regime distinct from those examined by the court of first instance.

Rezumat

În lipsa revizuirii hotărârii definitive, organul fiscal nu este îndreptăţit să reanalizeze situaţia de fapt şi să adopte eventual o soluţie diferită. Instanţa de recurs nu ar mai putea exercita controlul judiciar asupra hotărârii recurate dacă ar analiza un alt temei juridic, cu un regim legal distinct faţă de...