Excepţia de nelegalitate în contenciosul administrativ şi fiscal. Pledoarie pentru invocarea ei oricând, în cadrul unui proces
03 01 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...
Citește mai mult
© 2024 Wolters Kluwer