Excepţii privind nepreluarea obligaţiilor fiscale de către persoana fizică potrivit Codului de procedură fiscală

Cercetător ştiinţific dr. Adela Sorinela SAFTA^*

* Adela Sorinela Safta este cercetător ştiinţific doctor, absolvent al Şcolii doctorale, Academia de Studii Economice Bucureşti şi Senior expert ANAF.

Academia de Studii Economice Bucureşti, Şcoala doctorală

Senior expert ANAF

Drd. Lavinia POPESCU

Academia de Studii Economice Bucureşti, Şcoala doctorală

Auditor Deloitte România

ABSTRACT

The study presents in the following a systemic analysis of the tax provisions in the case presented in terms of taking over tax obligations according to art. 23 of the Fiscal Procedure Code. The normative act regulates the procedures on the one hand but also the rights and obligations of the parties in legal relations, the state and taxpayers.

The role and obligation of the state to take all due care to achieve and fulfill the legal obligations provided for by law, through its authorities that have...