IMPLICAȚIILE NOULUI COD FISCAL (LEGEA NR. 227/2015), ALE NORMELOR METODOLOGICE DE APLICARE A LEGII NR. 227/2015 PRIVIND CODUL FISCAL (HOTĂRÂREA GUVERNULUI NR. 1/2016) ȘI ALE NOULUI COD DE PROCEDURĂ FISCALĂ (LEGEA NR. 207/2015) ÎN MATERIA ADOPTĂRII UNOR ACTE ADMINISTRATIVE FISCALE. NELEGALITATEA ȘI NECONSTITUȚIONALITATEA UNOR PREVEDERI DIN NORMELE METODOLOGICE DE APLICARE A LEGII NR. 227/2015 PRIVIND CODUL FISCAL APROBATE PRIN HOTĂRÂREA GUVERNULUI NR. 1/2016 ÎN MATERIA ADOPTĂRII UNOR ACTE ADMINISTRATIVE FISCALE

The new Fiscal Code and the new Fiscal Procedure Code harmonized with the European Union legislation have brought significant mutations in the development of the relations of fiscal law and of fiscal processual law between the public tax authorities and the taxpayers/payers. These relations of fiscal law and of processual fiscal law have as their primary foundation the fiscal administrative act, which underlies the entire edifice of the fiscal matter. Starting from these desiderata, this study aims at analyzing several aspects regarding the implications which the new regulatory framework in fiscal matters has brought in the field of adoption of some fiscal administrative acts, emphasizing, at the same time, the distinction which must be made between the fiscal administrative acts and the administrative acts whereby budgetary claims are individualized.