财政行政法在罗马尼亚税收制度中的作用

Law & Society: Public Law - Tax eJournal Pub Date : 2019-04-25 DOI:10.2139/SSRN.3388078

Alice Maria Cristina Zdanovschi

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摘要

通过这篇文章，我们想要介绍财政行政行为在罗马尼亚税收制度中的作用。因此，我们将定义财政行政行为和罗马尼亚税收系统特有的其他机构，例如税务机关对财政负担的管理或财政行政行为的沟通程序。此外，我们将介绍该法案产生的法律效果，其特点和形式和实质条件，以及它在罗马尼亚税收制度中的作用。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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The Role of the Fiscal Administrative Act in the Romanian Tax System

Through this article we want to present the role of the fiscal administrative act in the Romanian tax system. Thus, we will define the fiscal administrative act and other institutions specific to the Romanian tax system, such as the administration of fiscal burdens by the tax authorities or the procedure for communicating the fiscal administrative act. Also, we will present the legal effects produced by this act, its traits and its conditions of form and substance, as well as its role in the Romanian tax system.

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Law & Society: Public Law - Tax eJournal

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