Excepţia de nelegalitate în contenciosul administrativ şi fiscal. Pledoarie pentru invocarea ei oricând, în cadrul unui proces

Andrei MAXIM

Abstract

The right of any person to invoke the illegality of an administrative or fiscal act is clearly stipulated in art. 4 parag. 1 of law no. 554/2004. However, some authors and, moreover, the Romanian High Court of Cassation and Justice have imposed a series of admissibility conditions in order for this right to be allowed. Some consider that the illegality of such acts can only be accepted as a defence when invoked within the one year term, stipulated for the main action for annulling that act. The author of this article opposes this opinion, considering it to be an analogy of the procedural law that cannot be sustained, since it is only used for the purpose of alienating one’s right to defence. The argument that the illegality of an administrative or fiscal act cannot be brought into discussion as long as there is a possibility to start an...