Tax authority's obligation to commit: Ways of enforcement

AuthorIoana Maria Costea
PositionFaculty of Law, the Law Department, 'Alexandru Ioan Cuza' University of Iasi, Iasi, Romania
Pages10-15
AGORA International Journal of Juridical Sciences, www.juridicalj ournal.univagora.ro
ISSN 1843-570X, E-ISSN 2067-7677
No. 1 (2013), pp. 10-15
10
TAX AUTHORITY’S OBLIGATION TO COMMIT: WAYS OF
ENFORCEMENT
I. M. Costea
Ioana Maria Costea
Faculty of Law, the Law Department
“Alexandru Ioan Cuza” University of Iai, Iai, Romania
* Correspondence: Ioana Maria Costea, “Alexandru Ioan Cuza” University,
11
th
Carol I Blvd., 700506, Iai, Romania
E-mail: ioana.costea@uaic.ro
Abstract
Tax management procedures include particular obligations of tax authorities, with
the main goal to solve legal occurrences. The taxpayer, as a rights holder, has a series of
legal instruments, with litigant contain to ensure the public institution‘s obligations to
commit.
Key-words: Obligation to commit, Lack of administrative act, Preliminary appeal,
Contentious-administrative action, Enforcement
Introduction
Managing tax obligations involves a series of procedures and legal acts issued by both
sides of the material fiscal rapport: taxpayer and tax authorities. Consistently, there is a
number of obligations to commit of the tax authorities, normatively confirmed, in respect of
which taxpayers have the right and legitimate interest to be executed, having at their disposal,
a series of contentious-administrative instruments.
Legal hypothesis regarding obligations to commit
The Fiscal Procedure Code (FPC), in different phases establishes for tax authorities
obligations to commit ex officio or at request. Traditionally, the linked right’s holder is the
taxpayer, but there are expressly provided interventions for third parties (other creditors, co-
debtors).
Several effective hypotheses can be identified.
The fiscal authority is required, in cases expressly specified by law, to complete a factual
situation by issuing a legal solution, comprised in an administrative-fiscal act. The
administrative nature of the various documents issued by tax authorities (decision, notice,
report) is beyond any doubt, when, according to article 2 par. (1) c) of Law no. 554/20041,
these documents contain a manifestation of will for creating, modifying or extinguishing legal
rapports. In this respect, certain procedures are at the disposal of tax authorities, delivered ex
officio: according to article 109 par. (3) FPC, tax audit is completed by issuance of “a tax
decision”2 or “a no chance to the tax base decision”3; according to article 134 FPC, the
expiry of limitation on the right to request enforcement, compels the tax authority to remove
the debts from its analytical evidence.
1
Published in the Official Monitor of Romania, Part I, no.1154 fro m 7 December 2004.
2
Ministry of Public Finance Order no. 972/2006 approving the form " Decision to impose the additional tax
obligations set by the tax audit', Published in Official Monitor of Ro mania, Part I, no. 528 from 19 June 2006.
3
Ministry of Public Fina nce Order no. 1267/2 006 approving the form “Decision on not modifying the tax base",
Published in Official Monitor of Romania, Part I, no. 738 from 29 August 2006.

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