HOTĂRÂRILE JUDECĂTOREȘTI PRONUNȚATE ÎN MATERIA CONTENCIOSULUI ADMINISTRATIV ȘI FISCAL ȘI PROCEDURA DE EXECUTARE A ACESTORA ÎN CONTEXTUL NOULUI COD DE PROCEDURĂ FISCALĂ (LEGEA NR. 207/2015)

The new Fiscal Procedure Code, approved by the Law No 207/2015, in force starting from 1 January 2016, through the transposition of some European acts into our domestic law, has brought significant mutations in matters of administrative and fiscal disputes as well. In the ambience of the new normative framework regulated by the Law No 207/2015 on the Fiscal Procedure Code, this study aims at analyzing a few aspects less regulated by the new normative framework and which could create controversies both in the application of the new normative framework by the public tax authorities and by the administrative disputes courts entrusted with the settlement of some litigations in matters of administrative and fiscal disputes. Starting from this desideratum, the study analyzes the categories of judgments pronounced by the administrative courts in matters of fiscal and administrative disputes, as well as the procedure for their enforcement, in relation to each category of judgments pronounced in this matter. There are also analyzed within this study the problems of suspension of the enforcement and of the contestation against enforcement in matters of administrative and fiscal disputes.