Equality Of Weapons In The Fiscal Procedure

The problem of creating a solid balance, as much as possible, between the parts of the fiscal legal report becomes more and more necessary, as the imbalance between them becomes more and more severe. Obviously, restoring this balance rests first and foremost with the legislature, but neither should the tax litigation courts be kept far from achieving this goal. The paper presents in the first part a series of fundamental notions in this matter, namely the notion of fiscal procedure, fiscal legal report and subjects participating in this legal report, respectively in the fiscal procedure. The second part of the paper critically deals with the principles that govern the tax procedure because they are the key in which the letter and spirit of the law (the Code of Tax Procedure) must be understood and how it is applied. The paper retains the most recent legislative changes in the matter and highlights their shortcomings, both in terms of theory and especially of practice. It is about serious issues concerning the limitation of the taxpayer's right to be listened to when determining his tax situation. Such a regulation is tried to be justified by the importance of imposing and the need for speedy collection of public funds, but sight is lost of the fact that this is done by allowing abuses "covered" now by legal provisions. Also, formulations such as "reasonableness" or "fair proportion" are analyzed and criticized, which, according to the law, must prove or be considered by the fiscal body, formulations that can create the impression of a positive approach, but in the absence of some criteria for their objective assessment, they remain only subjective attitudes of some officials within the state fiscal apparatus. Last but not least, the principle of good faith is analyzed, which is established as a task of the taxpayer in relation to the fiscal body, losing sight of the fact that the idea of ??good faith itself is based on a positive and reciprocal attitude of the two parties. . As a conclusion, we see that the fiscal legislator does not understand the need to ensure a real and consistent balance between the two parts of the fiscal procedure, so that throughout the Fiscal Procedure Code the equality of weapons remains an increasing necessity and in the absence of which the efficiency of the collection of the tax receivables remains an objective difficult to reach.