Legal advice
Victoria Dolghi: Unele aspecte ale contestării actelor, opiniilor emise de organul fiscal sau de funcţionarii fiscali
Pot fi sau nu contestate, conform titlului V al Codului fiscal sau conform Legii contenciosului administrativ răspunsurile organului fiscal expuse pe marginea interpelărilor contribuabililor în partea ce ţine de impozitarea unor surse de venit? Răspunsul organului fiscal, care cuprinde punctul de vedere cu privire la interpretarea unei legi sau a unui act administrativ normativ, nu poate fi considerat drept un act administrativ, deoarece răspunsul în cauză nu produce nici un efect juridic faţă de persoana care l-a solicitat. Totodată, se atenţionea...
Monitorul fiscal FISC.md Nr.3 2011
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The date of publishing:
15 September /2011 17:30
Domeniu:
Administrare fiscală | Procedura de contestare
Tags:
contestări
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