期刊名称：Bulletin of the Transilvania University of Braşov. Series VII : Social Sciences and Law
印刷版ISSN：2066-7701
电子版ISSN：2066-771X
出版年度：2014
期号：2
出版社：Transilvania University of Brasov Publishing House
摘要：The legislative consecration of the taxpayer's right to appeal tax administrative acts represents a guarantee of the rule of law. The Romanian legislator provides the taxpayer with two important defence tools to protect his/her rights in fiscal procedures: the fiscal appeal and the administrative and fiscal action. The Fiscal Procedure Code and the Administrative Court Proceedings Law no.554 / 2004 govern the terms, conditions, procedure and the fiscal authorities or the competent courts. These legal provisions are intended to protect taxpayers from the possible illegal actions and abuses of tax authorities.
