Proces-verbal întocmit în temeiul art. 233¹ alin. (3) şi (5) C. pr. fisc. Mijloc de probă. Inadmisibilitatea acţiunii în contencios administrativ

Official report drawn up according to art. 233¹ para. (3) and (5) of the Tax Procedure Code. Means of evidence. Inadmissibility of the administrative action

Abstract

The official report drawn up according to art. 2331 para. (3) and (5) of the Tax Procedure Code (as applicable in May 2011), which records the results of the tax inspections conducted upon the request of the criminal prosecution bodies (when there is danger of disappearing of certain means of evidence or of changing a factual situation and it is necessary to clarify some facts and circumstances of the case immediately), is a mean of evidence, not an administrative document within the meaning of art. 2 para. (1) letter c) of the Law no. 554/2004, so that the administrative action brought against such an act is inadmissible.

Rezumat

Procesul-verbal întocmit în temeiul art. 2331 alin....