ASPECTE PRIVITOARE LA CONTENCIOSUL ADMINISTRATIV FISCAL ȘI LA APLICABILITATEA PRINCIPIULUI NON BIS IN IDEM ÎN MATERIA CONTENCIOSULUI ADMINISTRATIV FISCAL

In the context of integration of Romania into the European Union and of the normative acts adopted by the Romanian legislator in order to ensure the compatibility of the internal law with the European Union law, the tax disputes and, in particular, tax administrative disputes are conferred a great importance. In the ambiance of the European rules and of our internal law, this study intends to analyze several aspects regarding tax administrative disputes, as well as the application of the principle non bis in idem in the matter of tax administrative disputes, in relation to the case-law of the European Court of Human Rights and of the European Court of Justice of the European Union.