Dreptul de a fi ascultat şi formele sale în procedura inspecţiei fiscale

Tanţi ANGHEL

ABSTRACT

The article aims to provide a detailed analysis of procedural rights guaranteed by the legislator in favor of taxpayers at the stage of finalization of the tax inspection. These rights, being forms of the taxpayer’s right to be heard whenever the fiscal body is to take a decision on the taxpayer, are also the expression of the right to defense guaranteed by the very Constitution of Romania. Sometimes the legislator provided them as expressis verbis law, such as the right to submit in writing and within a certain period the point of view of the tax inspection report, sometimes they represent the correlation between the obligations imposed by the legislator on the tax authority, such as the right to communicate the draft tax inspection report prior to the final discussion or the right to organize the final discussion.

Also, on the occasion of the analysis, there are also cases of bad practices in...