The Court of Appeal Iasi has decided that “the revocation or the modification of a fiscal administrative act (notice of asessment) can be obtained by the fiscal body that has emitted that act of authority only by the track that art. 90 form the Procedural Fiscal Code authorises, without the possibility of taking the path art. 1 al. 6 from Law nr. 554/2004, due to the special and derogatory character of the norms that governates the fiscal legal relations.

:: The source: JURIDICE.ro

Delia Halici