contestatia fiscala !

7/29/2019 contestatia fiscala !

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Analele Universit ii Constantin Brncui din Trgu Jiu, Seria tiine Juridice, Nr. 1/2012

Annals of the Constantin Brncui University of Trgu Jiu, Juridical Sciences Series, Issue 1/2012

119

CONTESTAIA FISCAL - N

BENEFICIUL CONTRIBUABILULUI

SAU AL ADMINISTRAIEI FISCALE ?

Octavia Maria CILIBIU*

Abstract: Pentru a introduce aciune ncontencios administrativ-fiscal, legea impune

parcurgerea n prealabil a unei proceduri de recursadministrativ. Deci, folosirea aciunii judectoreti ncontra actelor administrative fiscale este

condiionat de folosirea n prealabil a recursuluiadministrativ. n aceste condiii, putem vorbi de unrecurs administrativ-fiscal prealabil, caleadministrativ de atac instituit pentru a apradrepturile i interesele contribuabilului, dar i nbeneficiul administraiei fiscale care i reanalizeazactul administrativ-fiscal atacat i ia msurile nnecesare.

Cuvinte-cheie: contestaie fiscal, contribuabil,administraie fiscal, procedur prealabil, contenciosadministrativ-fiscal

Conform dispoziiilor art. 7 dinLegea contenciosului administrativ nr.554/20041, cu modificrile i completrileulterioare, nainte de a se adresa instaneide contencios administrativ competente,

persoana care se consider vtmat ntr-un drept al su sau ntr-un interes legitim,

printr-un act administrativ individual,trebuie s solicite autoritii publiceemitente sau autoritii ierarhic

superioare, dac aceasta exist, n termende 30 de zile de la data comunicriiactului, revocarea n tot sau n parte, aacestuia. Este ndreptit s introduc

plngere prealabil i persoan vtmatntr-un drept al su sau ntr-un intereslegitim, printr-un act administrativ cu

FISCAL CONTESTATIONIN THE

TAX PAYERS BENEFIT OR IN THE

FISCAL ADMINISTRATIONSBENEFIT?

Octavia Maria CILIBIU**

Abstract: For introducing an action inadministrative-fiscal contentious law, the law imposesthe prior accomplishment of an administrative appeal.Therefore, the use of the judicial action against the

fiscal administrative documents is conditioned by theprior use of the administrative appeal. In theseconditions, we may speak of a prior administrative-

fiscal appeal, an administrative way of attackinstituted for protecting the tax payers rights andinterests, but also in the benefit of the fiscaladministration that reanalyses its attackedadministrative-fiscal document and takes thenecessary measures.

Key words: fiscal contestation, tax payer, fiscaladministration, prior procedure, administrative-fiscalcontentious

According to the stipulations of art.7 of Law of Administrative Contentiousno. 554/20049, as further amended andcompleted, before addressing to thecompetent administrative contentiouscourt, the person who considers himself asdamaged in one of his rights or in a legalinterest, by an individual administrative

document, should require to the publicemitting authority or to the hierarchicallyhigher authority, if there is one, in a 30day term since the date of communicatingthe document, its total or partialrevocation. The person damaged in one ofhis rights or in a legal interest, by an

* Lect. univ. dr., Departamentul tiine Juridice, Facultatea de Administraie Publici Studii Politice Comparate,Universitatea Constantin Brncui, Tg-Jiu**University Lecturer, PhD, Department of Juridical Sciences, Faculty of Public Administration and Compared

Political Studies, Constantin Brncui University of Tg-Jiu


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caracter individual, adresat altui subiectde drept, din momentul n care a luatcunotin, pe orice cale, de existenaacestuia, n limitele termenului de 6 luni.

Plngerea prealabil n cazul acteloradministrative unilaterale se poateintroduce, pentru motive temeinice, i

peste termenul de 30 de zile, dar nu maitrziu de 6 luni de la data emiterii actului.Termenul de 6 luni este termen de

prescripie.Aadar, legea prevede obligaia

pentru reclamant de a folosi recursuladministrativ, nainte de a se adresainstanei judectoreti. n acest mod, legea

d posibilitatea autoritii administratives-i exercite controlul asupra actelor salei s revin n final asupra celor pe care leconsider ilegale sau inoportune. Este icazul administraiei fiscale, care nactivitatea sa de realizare a veniturilor

bugetare, de foarte multe ori lezeazdrepturile i interesele legitime alecontribuabililor. Astfel, prin Codul de

procedur fiscal a fost instituitcontestaia fiscal ca mijloc de aprare a

drepturilor i intereselor legitime alecontribuabililor n raporturile juridicefiscale.

Contestaia fiscal este o proceduradministrativ prealabil care estereglementat diferit fa de procedura

prealabil, reglementat de Legea nr.554/2004 privind contenciosuladministrativ. Avnd o reglementarediferit fa de procedura prealabil

prevzut de Legea contenciosuluiadministrativ considerm c, aceastcontestaie fiscal este o procedur

prealabil special.Actele administrative-fiscale nu pot

fi atacate la instana de contenciosadministrativ fr ndeplinirea proceduriiadministrative prealabile.

ntr-o opinie recent exprimat nliteratura de specialitate2 s-a susinut c

procedura prealabil este instituit n mod

categoric n beneficiul autoritii publice

individual administrative documentaddressed to another law subject also hasthe right to introduce a prior complaint,since he has acknowledged its existence in

any way, in a 6 month term. The priorcomplaint in case of the unilateraladministrative documents may beintroduced for serious reasons after the 30days term, but not later than after 6months since the date of emitting thedocument. The 6 month term is a

prescription term.Therefore, the law stipulates the

plaintiffs obligation to use theadministrative appeal, before addressing

to the judicial court. Thus, the law givesthe administrative authority the possibilityto exert control on its documents and tocome back in the end to the ones itconsiders as illegal or inopportune. It isthe case of the fiscal administration that,in its activity of accomplishing the

budgetary incomes, often damages the taxpayers legal rights and interests. Thus, bythe Fiscal Procedure Code, they institutedthe fiscal contestation as a protecting

means of the tax payers legal rights andinterests in the fiscal juridical reports.

The fiscal contestation is a prioradministrative procedure that is regulateddifferently from the prior procedureregulated by Law no. 554/2004 regardingthe administrative contentious. Having aregulation different from the prior

procedure stipulated by the Law ofadministrative contentious, we considerthat this fiscal contestation is a special

prior procedure.The fiscal-administrative

documents cannot be attacked at theadministrative contentious court withoutaccomplishing the prior administrative

procedure.An opinion recently expressed in

the specialty literature10 stated that theprior procedure is categorically institutedin the benefit of the public authority and

also to the detriment of the plaintiff (the


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i la fel de categoric n detrimentulpetentului (viitorului reclamant), ntructofer posibilitatea autoritii publice s-iexamineze (att ct privete legalitatea,

ct i oportunitatea) din nou actuladministrativ emis, iar petentului i amnmomentul accesului la instana

judectoreasc.n ceea ce privete contestaia

fiscal, ca i procedur prealabil ncontencios administrativ-fiscal,considerm c aceasta este instituit attn beneficiul contribuabilului, ct i n

beneficiul administraiei fiscale.Administraiei fiscale i se ofer

posibilitatea s-i reanalizeze actuladministrativ att din punct de vedere allegalitii ct i din punct de vedere aloportunitii, aceast reexaminare fiind in beneficiul petentului fiindc n faainstanei judectoreti nu va putea invocamotivele de inoportunitate ci doar pe celede ilegalitate.

De asemenea, contestaia fiscaleste n beneficiul petentului ntruct va

putea s-i apere drepturile i interesele

legitime prevzute de legea fiscal.Prin rezolvarea favorabil a

contestaiei fiscale nu va mai fi necesarintervenia instanelor judectoreti iastfel vor fi evitate cheltuielile de

judecat.Scopul instituirii procedurii

administrative prealabile este acela de aevita un litigiu n faa instanei

judectoreti, litigiu care are ca obiect unact administrativ i care se poate stinge

prin rezolvarea favorabil a recursuluiadministrativ prealabil.

Dup datele statistice aleInstitutului Naional de Statistic3, dinanul 19904 pn n anul 2006 numrulcauzelor n contencios administrativ a avuturmtoarea evoluie:

- n anul 1990 - 305 cauze- n anul 1991 - 1445 cauze- n anul 1992 - 4103 cauze

- n anul 1993 - 9499 cauze

future plaintiff), whereas it offers thepublic authority the possibility to examine(both regarding the legacy and theopportunity) again the emitted

administrative document, and it postponethe plaintiffs access to the judicial court.Regarding the fiscal contestation,

as a prior procedure in the administrative-fiscal contentious, we consider that it isinstituted both in the tax payers benefitand in the benefit of the fiscaladministration. The fiscal administrationhas the possibility to reanalyse itsadministrative document both from theviewpoint of legacy and of opportunity, as

this re-examination is also in theplaintiffs benefit because he could notinvoke the inopportunity reasons in frontof the judicial court, but only theillegitimacy ones.

Also, fiscal contestation is in thebenefit of the plaintiff whereas it is able toprotect his legal rights and interestsstipulated by the fiscal law.

By favourably solving the fiscalcontestation, it will not be needed the

interference of the judicial courts, and thejudicial expenses will thus be avoided.

The purpose of instituting the prioradministrative procedure is to avoid alitigation in front of the judicial court, alitigation that has as an administrativeobject an administrative document andthat may be annulled by the favourablysolving of the prior administrative appeal.

According to the statistic data ofthe National Institute of Statistics11, from199012 to 2006 the number of the causes inadministrative contentious had thefollowing evolution:

- in 1990 - 305 causes- in 1991 - 1445 cause- in 1992 - 4103 causes- in 1993 - 9499 causes- in 1994 - 13702 causes- in 1995 - 15335 causes- in 1996 - 12283 causes

- in 1997 - 9636 causes


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- n anul 1994 - 13702 cauze- n anul 1995 - 15335 cauze- n anul 1996 - 12283 cauze- n anul 1997 - 9636 cauze

- n anul 1998 - 8921 cauze- n anul 1999 - 8584 cauze- n anul 2000 - 9798 cauze- n anul 2001 - 14570 cauze- n anul 2002 - 15671 cauze- n anul 2003 - 23485 cauze- n anul 2004 - 23965 cauze- n anul 2005 - 24491 cauze- n anul 2006 - 38363 cauzeDup cum se observ, numrul

cauzelor n contencios administrativ a

crescut de la un numr de 305 cauze nanul 1990, pn n anul 1995, cnd a ajunsla 15 335 de cauze, urmnd o perioad dedescretere pn n anul 1998, ajungnd la8 291 cauze n contencios administrativ.ntre anii 1998 2006, numrul cauzelorn contencios administrativ a crescutconsiderabil, ajungnd n anul 2006, la unnumr de 38 363.

Introducerea recursului prealabilofer posibilitatea att autoritii emitente,

ct i cea ierarhic superioar s-ireanalizeze actele i s repare eventualelegreeli, asigurnd astfel, o cale mairapid de restabilire a legalitii5.Raiunea recursului administrativ prealabilconst n a obliga pe emitent s se

pronune cu privire la anularea actului saus ia msuri pentru emiterea actuluiadministrativ pretins de reclamant. Estedreptul autoritii n cauz de a revoca nmod unilateral actele pe care le-a emis6.Legiuitorul a instituit plngerea prealabilcel puin din dou motive: degrevareainstanelor judectoreti de o anumitcategorie de litigii i pentru a oferiautoritii publice emitente posibilitateade a-i retracta manifestarea de voin i arevoca actul administrativ emis7.

n activitatea desfurat, organeleadministrativ-fiscale, de foarte multe ori,ncalc drepturile contribuabililor. n

aplicarea legislaiei fiscale, se strecoar

- in 1998 - 8921 causes- in 1999 - 8584 causes- in 2000 - 9798 causes- in 2001 - 14570 causes

- in 2002 - 15671 causes- in 2003 - 23485 causes- in 2004 - 23965 causes- in 2005 - 24491 causes- in 2006 - 38363 causes.As we may notice, the number of

the causes in administrative contentioushas increased from 305 causes in 1990, to1995, when it reached 15 335 causes, andthen there was a decrease until 1998,reaching to 8 291 causes in administrative

contentious. Between 1998 2006, thenumber of the causes in administrativecontentious has considerably increased,reaching to 38 363 causes in 2006.

The introduction of the prior appealoffers the possibility, both to the emittingauthority and to the hierarchically higherone, to reanalyse their acts and to repairthe potential mistakes, providing thus afaster way of re-establishing the legacy13.The reason of the prior administrative

appeal consists of forcing the issuer topronounce regarding the annulment of thedocument or to take measures for emittingthe administrative document claimed bythe plaintiff. It is the right of the authorityin cause to revoke unilaterally thedocuments it emitted14. The legislatorinstituted the prior complaint at least fortwo reasons: to relieve the judicial courtsfrom a certain litigation category and tooffer to the emitting public authority the

possibility to retract its will manifestationand to revoke the emitted administrativedocument15.

In the developed activity, theadministrative-fiscal organs oftendisrespect the tax payers rights. Inapplying the fiscal legislation, there might

be errors and abuses by the organs of thefiscal administration. In this sense, for

protecting their rights and interests, the

law has stipulated the tax payers


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erori i se comit abuzuri de ctre organeleadministraiei fiscale. n acest sens, pentrua proteja drepturile i interesele acestora,legea a prevzut posibilitatea

contribuabililor de a contesta acteleadministrativ-fiscale, rezultat al activitiiorganelor administrativ-fiscale. Prinnclcarea drepturilor contribuabililor se

produce un abuz din partea administraieifiscale, prin nclcarea legislaiei fiscale,chiar de ctre organele care ar trebui s oaplice. Astfel, contestaia fiscal vine naprarea drepturilor i intereselorcontribuabililor, fiind principalul mijlocde prevenire i aprarea mpotriva

potenialelor abuzuri ale administraieifiscale n activitatea desfurat.

Prin soluionarea contestaiei nu sepoate crea o situaie mai greacontestatorului in propria cale de atac.Deci, contribuabilul nu va trebui s aibreineri n ceea ce privete utilizareaacestei ci administrative de atac, ci va

putea utiliza dreptul de contestare, frngrdiri.

n general, din analiza mai multor

decizii de soluionare a contestaiilorfiscale s-au desprins urmtoarele aspecte:

- interpretarea eronat a unor actenormative pentru perioade diferite deimpozitare;

- deciziile de impunere anual aufost ntocmite fr a se ine cont dedocumentele justificative prezentate dectre contribuabili n vederea determinriicorecte a impozitului pe venit;

- conducerea defectuoas aevidenei contabile a veniturilor icheltuielilor i diminuarea eronat a

profitului impozabil;- folosirea unor documente vamale

care nu sunt n concordan cu legislaia nvigoare;

- solicitarea de faciliti vamale dectre agenii economici care nu aveaudreptul s beneficieze de acestea;

- considerarea unor venituri ca

fiind supuse impozitrii i consolidarea

possibility to contest the administrative-fiscal documents, as a result of theadministrative-fiscal organs. Bydisrespecting the tax payers rights, there

is an abuse made by the fiscaladministration, by disrespecting the fiscallegislation, even by the organs that shouldapply it. Thus, the fiscal contestation

protects the tax payers rights andinterests, as it is the main means of

prevention and protection against thepotential abuses of the fiscaladministration in the developed activity.

By solving the contestation, wemay not create a more difficult situation

for the contester in his own way of attack.Therefore, the tax payer should not haverestraints regarding the use of thisadministrative way of attack, but he coulduse the contesting right with no borders.

Generally, from the analysis ofseveral decisions of solving, we detach thefollowing aspects:

- the mistaken interpretation ofcertain normative documents for differentlapses of time of taxing;

- the decisions of yearly imposingwere made without considering theexplanatory documents presented by thetax payers in order to correctly determinethe income;

- the deficient leading of theaccounting evidence of the incomes andexpenditures and the wrong diminution ofthe taxable profit;

- using some custom documentsthat are not according to the validlegislation;

- requiring custom facilities by theeconomical agents who had no right to

benefit from these;- considering certain incomes as

taxable and reinforcing certainexpenditures as being deductible when thelegislation does not impose it;

- including, in the imposingdecisions, other debts, different from the

ones that made the object of the fiscal


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unor cheltuieli ca fiind deductibile cndlegislaia nu impune;

- includerea n deciziile deimpunere i a altor debite dect cele care

au fcut obiectul raportului de inspeciefiscal;- neconstituirea obligaiilor fiscale

n conformitate cu prevederile legale.Astfel, se observ c sunt cazuri n

care, din soluionarea contestaiilor fiscalereiese faptul c organele fiscale aunclcat drepturile i intereselecontribuabililor, i nu numai contribuabiliisunt cei care ncalc legislaia fiscal.

n ideea garantrii unui liber acces

la justiie, aa cum prevede art. 21 dinConstituia Romniei, revizuit, carestatueaz c orice persoan se poateadresa justiiei pentru aprarea drepturilor,a libertilor i a intereselor sale legitime,nicio lege neputnd ngrdi exercitareaacestui drept, s-a prevzut i n materiacontenciosului administrativ-fiscal, dupexercitarea procedurii administrative

prealabile a contestaiei mpotriva actuluiadministrativ-fiscal, posibilitatea aducerii

conflictului n faa judectorului care varosti dreptul (iuris dictio)8.

Bibliografie

Emil Blan, Drept financiar,Ediia a IV-a, Editura C. H. Beck,Bucureti, 2007.

Octavia Maria Cilibiu, Justiiaadministrativ i contenciosuladministraiv-fiscal, Editura C. H. Beck,Bucureti, 2010.

Alexandru-Mihnea Gin, Dreptfiscal i procedur fiscal, EdituraUniversul Juridic, Bucurei, 2009.

Antonie Iorgovan, Tratat de dreptadministrativ, Editura Nemira, Bucureti,1996.

Adrian Fanu Moca, Contenciosulfiscal, Editura C. H. Beck, Bucureti,2006.

Adria Fanu Moca, Aciunea n

inspection report;- non-constituting the fiscal

obligations according to the legalstipulations.

Thus, we may notice that there arecases when, from the solving of the fiscalcontestations, it results the fact that thefiscal organs disrespected the tax payersrights and interests, and the tax payers arenot the only ones disrespecting the fiscallegislation.

In order to provide the free accessto justice, as it is stipulated by art. 21 ofthe Romanian Constitution, amended,stating that every person may address to

the justice for protecting his legal rights,liberties and interests, and no law can

border the exertion of this law, as it wasstipulated in the matter of theadministrative-fiscal contentious, after theexertion of the prior administrative

procedure, of the contestation against theadministrative-fiscal document, the

possibility to bring the conflict in front ofthe judge who will pronounce the law(iuris dictio)16.

Bibliography

Emil Blan, Financial Law, the4th Edition, C. H. Beck Press, Bucharest,2007.

Octavia Maria Cilibiu,AdministrativeJustice and Administrative-Fiscal Contentious, C. H. Beck Press,Bucharest, 2010.

Alexandru-Mihnea Gin, FiscalLaw and Fiscal Procedure, JuridicalUniverse Press, Bucharest, 2009.

Antonie Iorgovan, AdministrativeLaw Treaty, Nemira Press, Bucharest,1996.

Adrian Fanu Moca, FiscalContentious, C. H. Beck Press, Bucharest,2006.

Adria Fanu Moca, Action inAdministrative Contentious Against the

Decision of Solving the Contestation


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contencios administrativ mpotrivadeciziei de soluionare a contestaieimpotriva actelor administrative fiscale,n Curierul fiscal nr. 3/2006, p. 25.

Mdlin Irinel Niculeasa,Soluionarea contestaiilor n materiefiscal, Editura C. H. Beck, Bucureti,2009.

Alina Profiroiu, Irina Popescu,Bazele administraiei publice, Ediia adoua, Editura Economic, Bucureti,2004.

Mircea Preda, BenonicaVasilescu, Drept administrativ-Partea

special, Editura Lumina Lex, Bucureti,

2004.Charles Debbasch, Jean-Claude

Ricci, Contentieux administratif,cinquime edition, Dalloz, Paris, 1990.

Codul de procedur fiscal aprobatprin Ordonana Guvernului nr. 92/2003,republicat(3) la 31 iulie 2007 nMonitorul Oficial al Romniei nr.513/2007, cu modificrile i completrileulterioare.

www.insse.ro

Against the Administrative FiscalDocuments, in Fiscal Courier no. 3/2006,p. 25.

Mdlin Irinel Niculeasa, Solving

the Contestations in Fiscal Matter, C. H.Beck Press, Bucharest, 2009.Alina Profiroiu, Irina Popescu,

Public Administration Bases, the 2ndEdition, Economical Press, Bucharest,2004.

Mircea Preda, BenonicaVasilescu, Administrative Law-Special

Part, Editura Lumina Lex, Bucharest,2004.

Charles Debbasch, Jean-Claude

Ricci, Contentieux administratif,cinquime edition, Dalloz, Paris, 1990.

Fiscal Procedure Code approvedby Governmental Ordinance no. 92/2003,republished (3) on July 31st, 2007 in theOfficial Gazette of Romania no. 513/2007,as further amended and completed.

www.insse.ro

1 Legea nr. 554/2004 privind contenciosul administrativ care a abrogat Legea nr. 29/1991) marcheaz cel mainalt vrf n materia contenciosului administrativ din ara noastr, dup cum apreciaz printele aceste legi,

profesorul Antonie Iorgovan.2Mdlin Irinel Niculeasa, Soluionarea contestaiilor n materie fiscal, Editura C. H. Beck, Bucureti, 2009,

p. 240.3 www.insse.ro4 Datele pentru 1990 sunt cele aflate sub incidena Legii nr. 1/1967, iar cele pentru anii 1991-2004 sub incidenaLegii 29/1990.5Antonie Iorgovan, Tratat de drept administrativ, Editura Nemira, Bucureti, 1996, p. 453.6 Mircea Preda, Benonica Vasilescu, Drept administrativ-Partea special, Editura Lumina Lex, Bucureti,2004, p. 270.7Mdlin Irinel Niculeasa, op. cit., p. 240.8 Adrian Fanu Moca, Aciunea n contencios administrativ mpotriva deciziei de soluionare a contestaieimpotriva actelor administrative fiscale, n Curierul fiscal nr. 3/2006, p. 25.9 Law no. 554/2004 regarding the administrative contentious that abolished Law no. 29/1991) marks the highest

point in matter of the administrative contentious in our country, as professor Antonie Iorgovan, the parent of thislaw, appreciates.10Mdlin Irinel Niculeasa, Solving Contestations in Fiscal Matter, C. H. Beck Press, Bucharest, 2009, p. 240.11 www.insse.ro12 The data for 1990 are the ones under the incidence of Law no. 1/1967, and the ones for the years 1991-2004are under the incidence of Law 29/1990.13Antonie Iorgovan,Administrative Law Treaty, Nemira Press, Bucharest, 1996, p. 453.14Mircea Preda, Benonica Vasilescu, Administrative Law Special Part, Lumina Lex Press, Bucharest, 2004,

p. 270.


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15Mdlin Irinel Niculeasa, op. cit., p. 240.16 Adrian Fanu Moca, Aciunea n contencios administrativ mpotriva deciziei de soluionare a contestaieimpotriva actelor administrative fiscale, n Curierul fiscal nr. 3/2006, p. 25.