The statement of reasons within the administrative tax decisions issued upon the conclusion of a tax audit, but also in the administrative procedure of reviewing the tax appeals continues to represent an aspiration. This paper is an essay to highlight that the achievement of an appropriate state of reasons in the field of the administrative tax decisions needs both legislative interventions, consisting especially in the amendment of the secon...

In the present study we did not intend to carry out an exhaustive analysis of the object of the request to suspend the execution of a tax administrative document, respectively of the document issued by the fiscal body that can be the subject of such a claim.Our aim is to study judgments handed out under the New Fiscal Procedure Code where the courts were confronted with this legal issue and have analyzed if a document issued by the fisc...