Măsurile asigurătorii în noul Cod de procedură fiscală

Traian ŞTEFĂNESCU

avocat Leaua & Asociaţii

ABSTRACT

By entering into force of the Law no. 227/2015 regarding the Fiscal Procedure Code, a number of changes were made regarding the fiscal regime of the precautionary measures.

The most important changes aim the provisional character of the precautionary measures and the explicit regulation of the exceptional character in which this kind of measures may be ordered. There are also important changes regarding the procedure to be followed by the taxpayers in order to challenge the acts through which these measures are ordered and carried out by the Romanian tax administration.

This paper aims to analyse the changes brought by the new regulations that came into force as of 1 January 2016, as well as presenting a series of court’s case lawthat continue to be relevant in the context of legal establishment and carrying out of the precautionary measures.

Keywords: precautionary measures;...