定稿11财一中英文

1、THE PRINCIPLES OF TAXES ADMINISTRATVIOREL ROThe legal framework for the administratof taxes and fees imed by theFiscal Code is set by the legislaton the tax procedures, namely the FiscalProcedure Code , which deals within itsroductory part with the principles for themanagement of taxes and fees.Exam

2、ining the tax administratprinciples formulatedhe Romanian FiscalProcedure Code, however, we findt in reality, not all so named like this by thelegislature are principles,t someare unnesary and others are formulatedincorrectly,t they do not only address to the tax administratbodies but also tothe tax

3、payers and by the way in which their content is explained they offer rights tothe se agentst can makesible an improper conduct of the se agents andsuch obligatst do not prevent the abuse.At the same time, comparing the tax administratprinciples formulatedheFiscal Procedure Code, the fundamental prin

4、ciples set outhe Code of Ethics of thepublic fiscal administratoperatingaxpayer assistance 5 , it appearst apartfrom the principle of equality, for the authors of the Code of Ethics, none of theprinciples of tax administratdoes not seem to be really important, do not seem tohave a serious meaning an

5、d do not seem to be accepted as principles of the Ministryof Public Finance since all the other fundamental principles set out in the Orderapproving the Code of Ethics are different from the Fiscal Procedure Code.1.The principle of uniform applicatof the law (article 5 Fiscal ProcedureCode)According

6、 to article 5 of the Fiscal Procedure Code, the tax authority is obligedto apply uniformly the tax legislatin Romania, following a corresessment oftaxes, contributs and other amounts owed to teral consolidated budget. Inreality, the principle of uniform applicatof the law as expressed in the FiscalP

7、rocedure Code merely repeats almost useless, but espelly unfair, in our poofview, the constitutal principle of legality, which is required to be respected equallyby legislature, the tax authority and the judil authority.It is useless because it only repeat a general rule of conduct for the se bodies

8、and offils, but also is incorrectly formulated as referring only to the tax, it may beunderstoodt other authorities and thes with responsibilitieshe area oftaxat, should not be kept to comply with this principle. Or the obligatto respectand to enforce of the fiscal law is a general one: of all the s

9、eans and offils.But the principle is not correctly formulated and it appears to formally limit theapplicatfield only to “the correct assessment of taxes, fees and contributs,while according to article 1 paragraph 3 of the Fiscal Procedure Code, themanagement of taxes, fees, contributs and other amou

10、nts owed to the generalconsolidated budget includes all the activities carried on by the tax authorities inrelatto: a) tax registrat; b) declarat, setting, verificatand collectoftaxes, fees, contributs and other amounts owed to teral consolidated budget;c) settling the disputes against the administr

11、ative fiscal acts. And, in our opin, wedont bevet theentof the legislature was to limit the scope of the principleof uniform applicatof the law, exclusively to the fiscal body and to the correctestablishing of the taxes, fees and contributs.In accordance wirticle 6 of the Fiscal Code, by the Order n

12、o. 877/2005 7 ofthe Minister of Public Finance was established within the Ministry of Finance, theFiscal Central Committee, which has the responsibility for making decis about theuniform applicatof the Fiscal Code, and pursuant to article 4 of the FiscalProcedure Code, by the Order no. 1995/2007 8 o

13、f the same Minister, within theNatal Agency for Fiscal AdministratCommiswas established theCommisfor fiscal procedures, which is responsible for making decis on theuniform applicatof the Fiscal Procedure Code. Both commiss adopt decis(each for their field of expertise) which are publishedhe Offil Ga

14、zette.The decis taken by the Central Fiscal Commisrepresents withreive value, and, according to the order bywhich the commiswasestablished, they are applicable from the date of entryo force of the legislative actconsidered in resolving each case and the Commiss decis are binding andenforceable again

15、st the whole staff of the Natal Agency for Fiscal Administratand itbordinate bodies, from the date of publicat.Of course, to the legislature cannot be oped the Commissredone by decis, which is heldhe legislative pros only by the limits which areset by the Constitut. But these decis may be oped to ju

16、dges and judilbodies?Regarding the judges, the answer can be only one: thereof the lawmade by the fiscal body, if it doesnt comply with the will of the legislature, obviouslyit cannot hold and cannot be invoked as required. Moreover, the judge as anindependentreter of the law can find the very exist

17、ence of thebetnthe lawt must apply and the Constitutand he can cause, even exofficio, theconstitutality control of the law (whiay, of course, be challenged by the parts)by notificatto this end, of the Constitutal Court.But regarding the bodies with judil activity, their independence is limited bythe

18、 quality of the tax administratinstituts employees, quality which is obligingthem to fully implement the decis of the two commiss. From this poofview, the tax offils and the bodies with jurisdictal activity will not even be ableto avail of the provis of article 13 of the Fiscal Procedure Code (reoft

19、he law), which providest thereof the tax laws should respect the willof the legislature as expressedhe law.2. Exercising the right of discret, freedom of management and the abuse ofrightsThe tax continues to be assoted with coercand oppresbecause it isundeniably a burden. This kind of the tax reveal

20、s the legal definitof it whenspeaking about it as being a compulsory levy, without consideratand grant, inorder to meet teralerest needs. Sure, a different burdenn robbery, taxes,tribute or requisitwhich preceded it and to which compared are considered aprogress, but how big are the differenbetn tax

21、es and leviest preceded it?The tribute, the toll were rise with the sword in hand. The tax is payable, usuallywillingly, and in case of refusal, are used more subtle forms of coercand lessviolent: executby seizure or sale of the properties of the tax debtor. Thus, the taxappears as an evolved tribut

22、e and some authors are even considered it as a liberaltechnique because is the mean to make citizens to contribute to societys needs andthe needs of their own leaders, leaving them most of freedomThe taxes, no matter how compelling they are, they should be viewed withunderstanding, because they and

23、only they allow the operatof theanizedsocieties. Therefore, whether we pay them out of convictor because we cannotevade to their payment (even when we subtract we are risking criminal sancts), aslong as the ses economies are not sufficiently developed, and the monetaryresourare not sufficient tot pe

24、ople should be free from the burden of taxes,they will continue to be part of our lives. And as long as they exist, the taxes andtrough taxes we will limit the individual freedom, and it will be limited the freedom ofthe business management.But how and why this limiof our freedom through taxes is pr

25、oduced? Theanswer seems simple: the se raises a part of oures and property and wishest the amountt is taking to be as high assible. And in ordert this amountto be as high assible, the se restricts us thesibility to decrease the taxablematter, aming the right to control our acts and deeds which we te

26、nd to ease ourfiscal burden and to reconsider them, sometimes, according to itserests.3. The active role (article 7 Fiscal Procedure Code)In our system of law, the principle of the active role of the judge, without beingimplicit in the Code of Civil Procedure 19 , was and is considered a fundamental

27、principle of the civil pros, a principle under which the judge, whose essentialfunctto rule the lawhebetn the parties andhe mattert hewas referred, can not leave the pros to the whims of the parties, cannot take thesphinxitwhich helpless assists not to the judil duel, but to a massacre, andhe should

28、 be activehe pros in order to ensure a procedural balance betn theparties and thus the principle of equality.According to ProfessorDeleanu, from the attribute of justice as publicservice drift formalizing the civil trial, which imps an active role of the judge, arolet does not mean impartiality orer

29、ferencehe area of parties rights anderests 21 . In respect of this principle, the judge must give the exact qualificatofthe demandt he is judging in relatto its content, to lead the pros, to invokeviolats of mandatory rules, to give guidance to the parties, to demand explanatsto the parties, to orde

30、r ex officio sles, to mitigate the applicatof somerestrictive legal disits, through the applicatof other legal provis.Criticized, espelly by judges, as was alleged and admitted exsively as areason for the extraordinary appeal, which could be promoted under article 329 of theformer Code of Civil Proc

31、edure, till the abolitof this form of appeal 23 only by theGeneral Attorney, the principle of active role proves to be useful andstill neededbecause makes from judges the law keeper and the mediator of particularerest withthe publicerest, provides transparency and flexibility to the pros, help thece

32、lerity of the case and the quality of justice and is likely to give the procedure theadvantages which results from the parties public dialogue with the judge. But judgesand often the parties are reluctant to this principle. Judges fear of not exhibit, theparties because any activeerventof the partie

33、s it may seemt the judgedemonstrates partiality.The principle of the active role of the authority has been adopted anpted inthe management of fees, taxes and contributs field, in which two categories ofobligats are in place: i) of the tax authority face to the taxpayer and ii) the taxauthority in re

34、latto its basic task: to correctly determine theitof thetaxpayer and the tax burdents it.his sense, article 7 of the Fiscal ProcedureCode providest:i) The fiscal body shall notify the taxpayer of the rights and obligats laiddown in the procedure according to the tax law and to guide the taxpayer in

35、theapplicatof tax laws for filing returns and others and to correct thesements ors, whenever nesary. Assistance is done as a result oftaxpayers request or at the initiative of the tax authority.ii) The fiscal body is entitled to examine ex officio, the sus quo, to obtain anduse all the nesary inform

36、atands for the correct determinatof thetaxpayers tax situat,heysis made will be identified and takeno accountall relevant circumstanof each case. It also providest the tax authority isrequired to objectively examine the facts and the right to decide on the nature andvolume of examinats, depending on

37、 the circumstanof each case and the legallimits.The principle of the active role of the tax authority is in a conditingrelatship with the exercise of the discretright, which results from the two textsexplaining the law (article 6 and article 7 of the Fiscal Procedure Code). To assess therelevance oc

38、ts and adopt a legal solut, based on complete findings revealing allthe circumstan, the tax authority must exercise itive role. Conversely, havingan active role, fulfilling his obligats under this principle of tax administrat, thetax authority may exercise the right of discretand can adopt the right

39、 solutpermitted by law, his decimust be based on evidence and their findings and bemotivated (Article 66 Fiscal Procedure Code).4. The offil languagehe fiscal administrat(Article 8 Fiscal ProcedureCode)Article 8 of the Fiscal Procedure Code merely reaffirm the principle enshrined inarticle 13 of the

40、 Constitut, which sest in Romania, the offil language isRomanian, and then details it.According to article 8 of the Fiscal Procedure Code, the offil language of thetax administratis Romanian. When to the tax authorities are handle in petits,justifieds,s or others in a foreign language, thetaxauthori

41、ties willrequiret they bepanied by certified translatsoRomanian.Accordingto article8 paragraph (3)of the Fiscal Procedure Code, legaldisits regarding theuse of the natal minorities languages are applyingproperly alsohe tax administrat. Provis to which the reference is made arethose of Lawno. 215/200

42、1, of the local publicernment, whichin article 19,providedtin the territorial administrative units where citizensbelonging tonatal minorities have a share of over 20% of the total populat, the fiscalauthorities will provide to the citizens belonging to natal minorities the right toaddress oral or wr

43、ittenheir language and will communicate to them the responsesboth in Romanian language and mother tongue. The administrative acts are drawnmandatoryhe Romanian language.管理原则对于税费由财政法征收管理的法律框架是通过对程序，即财政程序代码，造成其引言部分在对税和费的管理原则。然而, 在检查罗马尼亚财政程序代码中的税务管理原则制定中 发现在现实中,并不是所有的原则都像这样命名,有些是不必要的，剩余的则是不适当的，他们不仅解决税务

44、管理机构还对和其内容的方式解释他们提供权利与国家的可以使可能的不当行为状态和义务,不防止。同时，管理的原则制定财政程序代码相比，在的 5 操作公共财政管理守则的基本原则，它的出现，除了原则，对道德规范的作者，对管理的原则不似乎并不是真的很重要，好像没有一个严肃的意义，似乎不被接受为自订单 守则的所有其他基本原则公共财政部原则是不同的从财政的程序代码。1法律的适用的原则（5 条财政程序代码）根据财政程序代码 5 条，必须均匀的涂抹在罗马尼亚的，后的正确评估，贡献和其他欠款的一般综合。在现实中，的原则的中所表达的财政程序代码只是重复几乎无用，尤其是的，在我看来，的原则，这是需要被同等尊重机关，和司

45、法机关。它是无用的因为它只重复行为的一般规则的国家机构和，但也被制定为仅指，可以理解的是，其他机关和领域中的责任的人，不能遵守这一原则。或尊重和对财政法律强制的义务是一般：所有的国家机关和。但原则是不能正确制定，看来正式限制应用领域只有“的正确评估，费用和贡献”，而根据财政程序 1 条 3 款，缴费等欠到一般综合预算包括“所有活动进行与税务登记：a）、设置、费用核定征收，贡献和其他欠款的一般综合；b）沉降对行政财政行为的争议”。而且，在看来，不认为，的目的是限制的法律适用原则的范围，立，财政，已作出有关财政规范的应用决策的责任，并根据财政程序代会成立财政程序，它负责对财政程序代码的应用决策。这

46、两个采取的决定（他们的每一个专业领域），刊登在公报。由财政的决定代表解释价值，文件，按顺序由成立，他们可从进入法在解决每个案例”和的决策中考虑力的日期”的约束力和强制力的国家机构整个财政管理及其下属机构，从之日”。当然，在州议会不能的解释所做的决定，这是由所规定的范围在过程。但这些决定可能会和司法机构？对于，只能有一个：由财政机构作出的法律解释，如果它不符合立法机关的意志，显然不能把握和不能调用所需的。此外，作为法律的一个独立的解释器可以找到之间的，必须运用法律和，他能使生存，甚至职权，法律的合宪性控制（可能，当然，是由部分）通知的这一端，。但是对于司法活动的机构，其独立性是由管理机构从业素质

47、有限，质量是迫使他们充分两的决定。从这一点来看，税务和司法活动的身体不能利用的财政程序13 条的规定（“法律解释”），其中规定，税法解释应尊重机关的意志作为法律表达。2行使裁量权，管理和权利继续与被强制和有关，因为这是一个毋庸置疑的负担。当将它作为一个“强制征收，没有考虑和批准，以满足一般的利益需求”时，这种便揭示了它的法律定义。当然，不同的负担比，税贡，或者之前的征用，相比之码 4 条，通过订单号 1995 / 2007 8 个相同的部长，在国家机构的财政管理委员专门的“财政”和“正确的建立”的税，费和贡献。与财政规范第 6 条规定的，由财政部部长令 877 号/ 2005 7 是在财政部建手中的权力而上升。支付，通常是自愿的，然而在支付的情况下，会采用更微妙的胁迫和更少的形式：通过扣押或销售人的来执行。因此，的出现像是一种进化的贡品，有的作者甚至认为这是一个“技术”，因为“这意