Specificul nulităţii actelor de procedură fiscală (I)

dr. EMILIAN-FLORIA POPESCU*

* e-mail: emilianpopescu59@yahoo.com

Judecător - Judecătoria Arad

ABSTRACT

As the fiscal administrative acts constitute a species of the administrative acts, it is necessary to verify to what extent it is applied the theory of nullity from the administrative law and referring to the former.

Given the reality that the taxation statement is an act originating from the taxpayer/payer, but being assimilated to a taxation decision, subject to a subsequent verification, there are also present in the fiscal procedure, as well as in the civil procedural law, two categories of acts: acts issued by the fiscal authorities and acts originating from the debtors of the fiscal obligations. Consequently, for the latter, we will encounter inevitably the vices of unlawfulness specific to the documents drawn up by individuals, arising from non-compliance with the general conditions of validity regarding capacity, the consent (the...