THE LACK OF FUNCTIONAL JURISDICTION OF THE DIVISION FOR ADMINISTRATIVE AND TAX DISPUTES IN SETTLING THE APPEAL PETITION WITHIN THE APPEAL AGAINST ENFORCEMENT IN TAX MATTERS ARGUMENTS REGARDING THE CIVIL NATURE OF THE DISPUTE
Journal Title: Challenges of the Knowledge Society - Year 2015, Vol 5, Issue 0
Abstract
The Romanian legislation sets out the practical and theoretical manner of establishing the legal nature of disputes in the light of the applicable legal dispositions, establishing a specific statutory system for challenging enforcement proceedings. The characterization of a dispute as civil or commercial in character should be done based on the legal standards applicable to the legal relationships existing between the parties. As regards the challenge against tax enforcement, establishing the legal nature of the dispute under judgment and establishing the functional jurisdiction of the court that is asked to judge on the substance of the challenge against tax enforcement, as well as of the court invested to settle the appeal has generated over time a number of controversies and opposite solutions. There were and still are some discussions and confusions regarding the functional jurisdiction of the enforcement courts having jurisdiction to judge on the substance of the challenge against tax enforcement, lodged on the basis of a writ of execution issued under some administrative tax acts.
Authors and Affiliations
Andrei Costin GRIMBERG
Keywords
Related Articles
- EP ID EP117107
- DOI -
- Views 123
- Downloads 0
THE PARTNERSHIP BETWEEN CHINA AND INDIA AFTER 2005
In 2010 China and India celebrated 60 years of diplomatic relations. Both countries are fast growing economies, which are increasing military spending that is why they are the two main powers in Asia. China and India fou...
THE REFLECTION OF ARTICLE 7 OF THE EUROPEAN CONVENTION ON HUMAN RIGHTS IN THE ROMANIAN CRIMINAL LEGISLATION
This study highlights the principle of the legality of incrimination and penalty, as well as the principle of the retroactivity of the more lenient criminal law, as stipulated in Art. 7 of the European Convention on Huma...
THE SOLUTIONS OF EURO ZONE CRISIS – A NEO-GRAMSCIAN CRITIQUE
This paper belongs to the area of critical studies of European Integration and tries to analyse the nature of the European states’ response to euro zone crisis, during the negotiation of European Fiscal Pact. The theoret...
A THEORETICAL ANALYSIS OF THE SUBROGATION, AS PER THE AMENDMENTS BROUGHT BY THE CIVIL CODE OF 2009
Although extensively treated by the Romanian scholars in the past, the provisions of the Civil code of 2009 brought certain amendments with respect to the subrogation in creditor’s rights by paying the debt. Our main pur...
INSURING CONSISTENCY WITHIN THE WIPO’S UDRP DECISIONS ON DOMAIN NAMES LITIGATIONS
The paper presents the need of insuring consistency within the domain name litigations starting with the adoption of the UDRP as a mean to insure uniform dispute resolution and continuing with the creation and applicatio...