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Nulitatea rezultatelor controlului și a sancțiunilor aplicate în temeiul acestora (art. 31 din Lege)
Rezultatele controlului se consideră nule şi nu pot servi drept temei pentru executarea prescripției privind înlăturarea încălcărilor şi/sau pentru aplicarea sancțiunilor respective în cazul în care controlul a fost efectuat de organul de control şi/sau de colaboratorii acestuia cu încălcarea prevederilor Legii. Nulitatea rezultatelor controlului se stabileşte, la cererea persoanei interesate, de către organul care a efectuat controlul sau de către instanța de judecată. Declararea nulității rezultatelor controlului are ca efect nulitatea prescripțiilor emise ...
Monitorul fiscal FISC.md Nr.34 2016
Instituții:
Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
22 December /2016 14:09
Domeniu:
Legislație fiscală
Tags:
legislația fiscala | control de stat | Instanța de judecată | Sancţiuni
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