Administrative and tax litigation
Administrative and tax litigation
I defend your rights before the authorities
- Contesting ANAF decisions, debt titles
- Representation in tax foreclosures
- Preliminary complaints, cancellation of administrative acts
What does administrative and fiscal litigation mean?
Administrative and fiscal litigation represents the procedure for challenging administrative and fiscal acts issued by public authorities, including ANAF decisions, debt instruments and other administrative acts, through prior complaints and court actions.
How can I appeal a decision of ANAF?
The appeal against ANAF decisions is made by filing an appeal with the issuing fiscal body within the time limit provided by law, usually 45 days from the communication. If the response is unsatisfactory or not given within the time limit, the decision can be appealed in the administrative court after completing the mandatory preliminary procedure.
What are preliminary complaints and when should they be filed?
The preliminary complaint is a mandatory administrative step before filing a lawsuit. It must be filed with the public authority issuing the administrative act, usually within 30 days of notification of the decision. This allows the authority to review the issued decision.
How can a lawyer help me with tax foreclosures?
The lawyer can provide legal representation before tax enforcement bodies, draft enforcement appeals, and request the suspension of enforcement, helping to protect the taxpayer's rights in the process of recovering tax receivables.
What acts can be annulled through administrative litigation?
Individual administrative or fiscal acts that affect the rights of the person, such as tax decisions, debt instruments, minutes and other illegal administrative or fiscal acts, may be challenged and the annulment requested.
What deadlines must be respected for challenging administrative and fiscal acts?
To annul an administrative act after exhausting the prior remedy, the deadline for filing the action in court is 6 months from the communication of the response or from the expiration of the legal deadline for resolving the prior complaint. Failure to comply with this deadline may result in the rejection of the action.