PRINCIPALELE MODIFICĂRI ȘI COMPLETĂRI ADUSE DE NOUL COD DE PROCEDURA FISCALĂ (LEGEA NR. 207/2015) ÎN DOMENIUL CONTENCIOSULUI ADMINISTRATIV FISCAL

The tax administrative disputes, as a branch of the administrative disputes, a fundamental institution of the state of law, meant to protect and guarantee the fundamental rights and freedoms of citizens, becomes particularly important after the accession of Romania to the European Union. In this context, by the adoption of the new Fiscal Procedure Code, harmonized with the European acts in the matter, the fiscal processual rules which regulate the matter of the tax administrative disputes enjoy a greater clarity, quality and predictability. Starting from these desiderata, this study aims at analyzing the main amendments and supplements brought by the new Fiscal Procedure Code, in the matter of the tax administrative disputes, in relation to the provisions of the Fiscal Procedure Code in force.