Articole de la același autor Andrei MAXIM

Excepţia de nelegalitate în contenciosul administrativ şi fiscal. Pledoarie pentru invocarea ei oricând, în cadrul unui proces
Numărul 3 Anul 2012
The right of any person to invoke the illegality of an administrative or fiscal act is clearly stipulated in art. 4 parag. 1 of Law no. 554/2004. However, some authors and, moreover, the Romanian High Court of Cassation and Justice have imposed a series of admissibility conditions in order for this right to be allowed. Some consider that the illegality of such acts can only be accepted as a defence when invoked within the one year term, stipu...
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