Unele consideraţii cu privire la obiectul cererii de suspendare a executării actului administrativ-fiscal în temeiul art. 14 şi art. 15 din Legea nr. 554/2004

Mihaela IONAŞ

avocat, practician în insolvenţă

ABSTRACT

In the present study we did not intend to carry out an exhaustive analysis of the object of the request to suspend the execution of a tax administrative document, respectively of the document issued by the fiscal body that can be the subject of such a claim.

Our aim is to study judgments handed out under the New Fiscal Procedure Code where the courts were confronted with this legal issue and have analyzed if a document issued by the fiscal body is also a tax administration document whose execution may be suspended.

Keywords: fiscal procedure, subject of the appeal, suspension of the enforcement, fiscal administrative act, bail, fiscal body

REZUMAT

În prezentul studiu nu ne-am propus să facem o analiză exhaustivă a obiectului cererii de suspendare a executării actului...