Sancţiuni şi alte cauze de ineficacitate a actului administrativ fiscal, precum şi efectele acestora

dr. ALIN TRĂILESCU*

* e-mail: alin. trailescu@e-uvt.ro

Conf. univ. - Facultatea de Drept, Universitatea de Vest din Timişoara

ABSTRACT

In this study, the author analyzes, based on the legislation, doctrine and case law relevant in the matter, the causes of ineffectiveness of the fiscal administrative acts, as well as their legal effects. In this sense, we started our approach with the individualization of the fiscal administrative acts in the light of their characteristic features, distinguishing them from the administrative acts of authority with a normative or individual character, from the technical-administrative operations and from the fiscal acts of enforcement. Further on, the author carries out a detailed analysis of the sanctions applicable to the fiscal administrative acts, which represent the main causes of the ineffectiveness of these acts, focusing our attention on the sanctions...