DECIZIA DE IMPUNERE PROVIZORIE ÎN REGLEMENTAREA NOULUI COD DE PROCEDURĂ FISCALĂ

The new Romanian Fiscal Procedure Code has established a special legal act, of an absolute novelty, called „temporary taxation decision”. This is a legal administrative fiscal act, integrated into the payment of the additional main fiscal obligations established in the course of the fiscal inspection. However, the law assigns to it a few elements that individualizes it in relation to the common taxation decision, taken over in the new legal regulation without any substantive amendment. In this context, we propose the analysis of this new type of fiscal administrative legal act, with the following objectives: emphasising the reason of this establishment and of its legal nature; configuration of the premises of its issuing and of its legal valences; establishing its connection with the taxation decision issued on completion of the fiscal inspection. We will use as main documentary point of reference both the provisions of Article 133 of the Law No 207/2015 on the Fiscal Procedure Code and the regulations enacted for their uniform application, pointed out throughout our analysis.