Romanian Abstract: Conform dispoziţiilor art. 55, alin 1 din Codul de procedură fiscală, organul fiscal are dreptul să apeleze la serviciile unui expert pentru întocmirea unei expertize ori de câte ori consideră necesar. Expertiza se administrează în procedura fiscală a soluţionării...

English Abstract: The paper refers to legislative changes concerning taxation recently introduced that changes and matters of fiscal administrative act, an area that presents great importance, not only in terms of theoretical but also practical and also controversial in the literature due to...

English Abstract: Payment is the main way of achieving fiscal receivables. can be achieved in the following manner: payment in cash, by bank cards, by bank transfer, withheld at source, by application and cancellation stamps and postal phones.Romanian Abstract: Plata reprezintă principala...

Regarding the evidence means which can be administered in the fiscal procedure, according to the disposition of the art. 49 from Fiscal procedure Code, for determining the real fiscal situation, the fiscal body, in the conditions of the law, uses evidence means, being able to: request...

Romanian Abstract:Pentru neachitarea la termenul de scadenţă de către debitor a obligaţiilor de plată, se datorează după acest termen dobânzi şi penalităţi de întârziere.Dobânzile se calculează pentru fiecare zi de întârziere, începând cu ziua imediat următoare termenului de...

Regarding the evidence means which can be administered in the fiscal procedure, according to the disposition of the art. 49 from Fiscal procedure Code, for determining the real fiscal situation, the fiscal body, in the conditions of the law, uses evidence means, being able to: request...