APPEAL AGAINST THE TITLES OF THE TAX CLAIM. INADMISSIBLE ACTIONS FORMULATED DIRECTLY IN COURT

Eugenia Iovănaș

Abstract


According to the provisions of the Article 7, paragraph 5, the second thesis of Law number 554/2004, for this category of action, prior complaint is not mandatory, and according to the provisions of the Article 11, paragraph 4, the first thesis, direct action addressed to the Court can be registered anytime. Provided that the competent tax authority has not solved substantive tax appeal regarding the payment amount representing the tax liability, is not justified, legally speaking, the annulment of the decision of taxation issued and the exemption of tax claim on the grounds that the applicant does not owe it, as a result of truthlessness manifested by the tax authority. By proceeding in this respect, the trial Court has replaced the competent tax authority, which has not analyzed the tax appeal regarding the amount of money for tax payment obligations and which has the jurisdiction to deal with the resolution of the complaint formulated against the titles of the tax claim.


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