Discuții și propuneri de lege ferenda cu privire la competența organelor fiscale

Abstract

The enactment of the Code of Fiscal Procedure in 2003 represents a major step toward the unification of the Romanian fiscal legislation. Unfortunately, the Romanian Fiscal Law continues to be scattered by the enactment of a plethora of legislative acts and regulations which intend to complete or modify the Code of Fiscal Procedure. This paper studies chapter I of the Third Title of the Code of Fiscal Procedure entitled “General Procedural Provisions”. This chapter provides for the general jurisdiction of the fiscal bodies (Art. 32 to 36 of the Code of Fiscal Procedure). The authors define concepts such as jurisdiction of the fiscal bodies, general jurisdiction (Art. 32 of the Code), territorial jurisdiction (Art. 33 of the Code), jurisdiction on the secondary seats (Art. 34 of the Code), territorial jurisdiction of the fiscal branches of the local public administration (Art. 35 of the Code) as well as special jurisdiction (Art. 36 of the Code) by inference from the same notions used by the Civil Procedure Law (that is the common law for the interpretation and completion of the Code of Fiscal Procedure). The authors indicate which are the fiscal bodies with jurisdiction on the fiscal claims management as well as the fiscal bodies entitled to regulate the application of the legal fiscal provisions and to exercise the fiscal control. The paper highlights the legal gaps to be found in the provisions of Chapter I, Title III of the Code of Fiscal Procedure and tries to fill these gaps by de lege ferenda proposals.