Specificul nulităţii actelor de procedură fiscală (II)

dr. EMILIAN-FLORIA POPESCU*

* e-mail: emilianpopescu59@yahoo.com

Judecător - Judecătoria Arad

ABSTRACT

The second part of the topic generated by the approach to the specifics of the nullity of the fiscal procedure acts, as they were delimited in the first part, is intended for the application of the annulment cases, delimited, in particular, by the French doctrine of administrative law, to the fiscal administrative act.

Beforehand, there are required references to the problems generated by the approaches from the French doctrine aimed at identifying the generic cases of annulment in relation to the way in which nullity is regulated in the rules of the Fiscal Procedure Code.

In the context of the discussions concerning the relative nullity, the correct relationship between the notions of "nullity", "annulability" and "annulment’ must be clarified. Thus, in the comments concerning Article 49of the Fiscal Procedure Code, differentiating...