Editura Universul Juridic Fiscal procedure code commented and annotated with secondary and complementary legislation, jurisprudence and instructions - Emilian Duca

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Publisher: Universul Juridic

Author: Emilian Duca

Pages: 616

Publisher year: 2021

ISBN: 978-606-39-0813-2

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The commented and annotated fiscal procedure code (2021) represents an evolution compared to the previous editions, both through the extensive comments of the author, and through the taking over of some clarifications brought by the national and European jurisprudence.

As usual, under the updated text of the articles of the new Fiscal Procedure Code, instructions have been inserted (eg on the procedure for contesting fiscal administrative acts), references to secondary or complementary legislation, as the case may be, and extracts from jurisprudence relevant for the correct interpretation of legal provisions.

Next, the author's comments were included, as well as notes on the doctrine and administrative and judicial practice. All these elements represent tools for validating or correcting one's own opinions and interpretations of the fiscal legislation.

In addition to the text of the Code, in the form of Annexes, were included the decisions of the Central Fiscal Commission and of the Fiscal Procedures Commission regarding fiscal procedure issues; secondary legislation (payment rescheduling, VAT refund procedure, procedure for refunding amounts from the budget, regulations on fiscal control, transfer pricing, anticipated fiscal solutions and advance price agreements); related legislation (regulation of the fiscal record - including the list of contraventions and crimes in the fiscal field that fall into it -, the regime of contraventions, the Law on administrative litigation and the Law on tax evasion).

The paper is addressed both to tax professionals and to all those who want to understand the legal rules governing the activity of tax authorities. The information contained in it supports the activity of practitioners, in the sense of reducing the effort to update information and capitalize on previous experience.
  • Fiscal procedure code commented and annotated with secondary and complementary legislation, jurisprudence and instructions - Emilian Duca

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Emilian Duca

Education and training:
university and doctoral studies (Cybernetics), Faculty of Cybernetics, Statistics and Economic Informatics, Bucharest Academy of Economic Studies (1988-1998); university studies, Faculty of Law, "Nicolae Titulescu" University (2007-2011).

Professional experience: Fiscal consultant (1997 - present) in several multinational companies in Romania, member of the Chamber of Fiscal Consultants in Romania, since 2007.

Scientific research activity: Books: The fiscal code commented and annotated, Rosetti Publishing House (2006); Commented and annotated fiscal code, Universul Juridic Publishing House (2009-2011, 2013-2018); Fiscal procedure code commented and annotated, Universul Juridic Publishing House (2009-2019); Fiscal solutions for crisis periods. Business reorganization, Universul Juridic Publishing House (in collaboration with Alina Duca - 2009); Value added tax. Fundamental principles and application rules, Monitorul Oficial Publishing House (2009); Avoidance of double taxation - Conventions to avoid double taxation and prevention of tax evasion regarding income taxes and capital gains, concluded by Romania, Universul Juridic Publishing House (in collaboration with Alina Duca - 2015); Theory and practice regarding VAT, Monitorul Oficial Publishing House (2012);

Articles (selection): Taxation of dividends paid to residents in Switzerland, in the International Tax Monitor (Wolters Kluwer) - MFI no. 4/2009; Taxation of the activity carried out abroad, in MFI no. 7/2009; Some controversial aspects regarding transfer prices, in MFI no. 8/2009; Tax treatment of consortia. Practical aspects, in the Magazine "Fiscal Consultant" no. 5/2009; VAT on real estate investments made by individuals, in the "Fiscal Consultant" Magazine no. 13/2010; The impact of the new Civil Code in the fiscal field, in the “Fiscal Consultant” Magazine no. 24 (November-December 2011); The role of jurisprudence in fiscal law, in the Weekly Pandects no. 15/2011 (Editura Rosetti).

TITLE I. GENERAL PROVISIONS / 11
CHAPTER I. Scope of the Fiscal Procedure Code / 14
CHAPTER II. General principles of conduct in the administration of fiscal receivables / 17
CHAPTER III. Application of the provisions of the fiscal legislation / 27

TITLE II. FISCAL LEGAL REPORT / 32
CHAPTER I. Provisions regarding the fiscal legal report / 32
CHAPTER II. General provisions regarding the tax burden report / 36

TITLE III. GENERAL PROCEDURAL PROVISIONS / 44
CHAPTER I. Competence of the central fiscal body / 44
CHAPTER II. Competence of the local fiscal body / 51
CHAPTER III. Other provisions on competence / 52
CHAPTER IV. Documents issued by the fiscal bodies / 55
CHAPTER V. Administration and assessment of evidence / 70
CHAPTER VI. Terms / 88
CHAPTER VII. Transmission of applications by taxpayers / payers and their identification in the electronic environment / 90

TITLE IV. FISCAL REGISTRATION / 93

TITLE V. ESTABLISHMENT OF TAX RECEIVABLES / 106
CHAPTER I. General provisions / 106
CHAPTER II. Provisions regarding the taxation decision / 107
CHAPTER III. Provisions regarding the fiscal declaration / 110
CHAPTER IV. Establishing the tax base by estimation / 116
CHAPTER V. About fiscal and accounting records / 119
CHAPTER VI. Prescription of the right to establish tax receivables / 122

TITLE VI. FISCAL CONTROL / 125
CHAPTER I. Fiscal inspection / 125
CHAPTER II. Unexpected control / 146
CHAPTER III. Anti - fraud control / 149
CHAPTER IV. Verification of the personal fiscal situation by the central fiscal body / 152
CHAPTER V. Documentary verification / 160
CHAPTER VI. Final provisions regarding the fiscal control performed by the central fiscal body / 161

TITLE VII. COLLECTION OF TAX RECEIVABLES / 163
CHAPTER I. General provisions / 163
CHAPTER II. Settlement of tax receivables through payment, compensation and restitution / 172
CHAPTER III. Interest, late payment penalties and non - declaration penalties / 190
CHAPTER IV. Payment facilities / 202
CHAPTER V. Guarantees / 228
CHAPTER VI. Precautionary measures / 230
CHAPTER VII. The prescription of the right to request the forced execution and of the right to request the restitution / 233
CHAPTER VIII. Extinguishment of fiscal receivables by forced execution / 237
CHAPTER IX. Expenses / 271
CHAPTER X. Release and distribution of sums made by forced execution / 271
CHAPTER XI. Appeal for forced execution / 273
CHAPTER XII. Settlement of tax receivables by other means / 275
CHAPTER XII1. Provisions applicable to special cases of enforcement / 281
CHAPTER XIII. Special provisions on collection / 282

TITLE VIII. SETTLEMENT OF APPEALS MADE AGAINST TAX ADMINISTRATIVE ACTS / 283
CHAPTER I. The right to appeal / 283
CHAPTER II. Competence to resolve appeals. Settlement decision. / 288
CHAPTER III. Procedural provisions / 292
CHAPTER IV. Solutions to the appeal / 298

TITLE IX. SETTLEMENT OF TAX DISPUTES GENERATED BY THE INTERPRETATION AND APPLICATION OF AGREEMENTS AND CONVENTIONS PROVIDING FOR THE AVOIDANCE / ELIMINATION OF DOUBLE TAXATION / 305
CHAPTER I. Amicable procedure on the basis of agreements or conventions for the avoidance / elimination of double taxation and on the basis of Convention 90/436 / EEC on the elimination of double taxation in connection with the adjustment of profits of associated enterprises / 305
CHAPTER II. Amicable procedure for the avoidance / elimination of double taxation based on Council Directive (EU) 2017/1852 on mechanisms for the settlement of tax disputes in the European Union / 307

TITLE X. INTERNATIONAL ASPECTS / 318
CHAPTER I. Administrative cooperation in the fiscal field / 318
CHAPTER II. Mutual assistance for the recovery of claims relating to taxes, duties and other measures / 341
CHAPTER III. Mutual assistance in debt recovery based on European regulations and international conventions to which Romania is a party / 353

TITLE XI. SANCTIONS / 355

TITLE XII. TRANSITIONAL AND FINAL PROVISIONS / 360
ANNEXES TO THE FISCAL PROCEDURE CODE / 366
NORMATIVE ACTS OF APPLICATION AND RELATED LEGISLATION / 389
Annex no. 1. Decisions of the Central Fiscal Commission and of the Fiscal Procedures Commission, approved after 1 January 2006/389
Annex no. 2. Facilities (installments) for the payment of fiscal receivables / 393
Annex no. 3. Transfer prices and anticipated individual fiscal solutions / 409
Annex no. 4. VAT refund / 424
Annex no. 5. Refund of amounts from the budget and granting interest / 451
Annex no. 6. Fiscal record / 460
Annex no. 7. Fiscal control. Rights and obligations / 537
Annex no. 8. The administrative contentious / 553
Annex no. 9. The regime of contraventions / 565
Annex no. 10. Tax evasion / 581

The commented and annotated fiscal procedure code (2021) represents an evolution compared to the previous editions, both through the extensive comments of the author, and through the taking over of some clarifications brought by the national and European jurisprudence.

As usual, under the updated text of the articles of the new Fiscal Procedure Code, instructions have been inserted (eg on the procedure for contesting fiscal administrative acts), references to secondary or complementary legislation, as the case may be, and extracts from jurisprudence relevant for the correct interpretation of legal provisions.

Next, the author's comments were included, as well as notes on the doctrine and administrative and judicial practice. All these elements represent tools for validating or correcting one's own opinions and interpretations of the fiscal legislation.

In addition to the text of the Code, in the form of Annexes, were included the decisions of the Central Fiscal Commission and of the Fiscal Procedures Commission regarding fiscal procedure issues; secondary legislation (payment rescheduling, VAT refund procedure, procedure for refunding amounts from the budget, regulations on fiscal control, transfer pricing, anticipated fiscal solutions and advance price agreements); related legislation (regulation of the fiscal record - including the list of contraventions and crimes in the fiscal field that fall into it -, the regime of contraventions, the Law on administrative litigation and the Law on tax evasion).

The paper is addressed both to tax professionals and to all those who want to understand the legal rules governing the activity of tax authorities. The information contained in it supports the activity of practitioners, in the sense of reducing the effort to update information and capitalize on previous experience.

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