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SERVICIILE PUBLICE DECONCENTRATE ALE MINISTERULUI FINAN ELOR PUBLICE

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DECONCENTRATED PUBLIC SERVICES OF THE MINISTRY OF PUBLIC FINANCES

Octavia Maria CILIBIU

Octavia Maria CILIBIU**

Abstract: The deconcentrated public services of the Ministry of Public Finances provide the accomplishment of the attributions of the Ministry of Public Finances in the territory, in the administrative-territorial units. These are subordinated to the Ministry of Public Finances or to the leader of the National Agency of Fiscal Administration, as a speciality organ working in the suborder of the Ministry of Public Finances. The deconcentrated public services of the Ministry of Public Finances are: the general directions of the county public finances, the General Direction of Public Finances of Bucharest, the county directions for taxes and custom operations and the county sections and the Bucharest Section of Financial Guard. Key words: public deconcentration, ministry, attributions service,

Abstract: Serviciile publice deconcentrete ale Ministerului Finan elor Publice asigura realizarea atribu iilor Ministerului Finanelor Publice n teritoriu, n unitile administrativteritoriale. Acestea se subordoneaz Ministrului Finan elor Publice sau conduc torului Agen iei Na ionale de Administrare Fiscal, ca organ de specialitate ce funcioneaz n subordinea Ministerului Finan elor Publice. Serviciile publice deconcentrete ale Ministerului Finan elor Publice sunt: direciile generale ale finan elor publice judeene, Direcia General a Finan elor Publice a Municipiului Bucure ti, direciile regionale pentru accize i opera iuni vamale i seciile judeene i Secia Municipiului Bucure ti a G rzii Financiare Cuvinte cheie: serviciu deconcentrare, minister, atribuii public,

Serviciul public, prin coninutul su, dar i prin modalitile de organizare, reprezint chintesena administraiei impunndu-se drept publice1, fundamentul activitii sistemului administraiei publice, raiunea de fapt a organizrii i funcionrii instituiilor publice i a autoritilor administrative2. Conform dispoziiilor art. 43 din Legea nr. 90/2001privind organizarea i funcionarea Guvernului Romniei i a ministerelor3, cu modificrile i completrile ulterioare4 ministerele pot avea in subordinea lor servicii publice,
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The public service, by its content, but also by the organization ways, represents the quintessence of the public administration13, and it is imposed as the basis of the activity of the public administration system, the actual reason of the organization and functioning of public institutions and of administrative authorities14. According to the stipulations of art. 43 of Law no. 90/2001 regarding the organization and functioning of the Romanian Government and of the ministries15, as further amended and completed16 the ministries may lead public

Lect. univ. dr., Departamentul tiine Juridice, Facultatea de Relaii Internaionale, Drept i tiine Administrative, Universitatea Constantin Brncui din Tg-Jiu ** University Lecturer, PhD, Department of Juridical Sciences, Faculty of International Relations, Law and Administrative Sciences Constantin Brncui University of Tg-Jiu Annals of the Constantin Brncui University of Trgu Jiu, Juridical Sciences Series, Issue 3/2012

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care funcioneaz n unitile administrativ-teritoriale. Dispoziiile art. 120 din Constituie prevd c administraia public din unitile administrativ-teritoriale se ntemeiaz pe principiile descentralizrii, autonomiei locale i deconcentrrii serviciilor publice. Principiul deconcentrrii serviciilor publice este prevzut de norma constituional dup principiul descentralizrii i cel al autonomiei locale. Acest lucru are o semnificaie proprie, care decurge din faptul c serviciile publice deconcentrate ale ministerelor i celorlalte organe centrale sunt legate structural i organic de administraia statului, nu de autoritile administraiei publice locale, ntre ele i aceste autoriti publice neexistnd, din pcate, nici o legtur, dei serviciile publice deconcentrate i exercit atribuiile n domenii care intereseaz direct colectivitile locale i, deci, autoritile administraiei publice locale5 Deconcentrarea are n vedere desfurarea la nivel local a acelor activiti care reprezint atributul statului, ntruct ele exprim un interes naional general la care acesta nu poate renuna. Rolul acestor servicii este tocmai acela de a asigura strategia Guvernului ntr-un domeniu sau altul de activitate, prin realizarea atribuiilor specifice ce aparin unor ministere la nivel inferior, local sau judeean6. Deconcentrarea serviciilor publice este un principiu de management public7. Serviciiile publice deconcentrate sunt structuri organizatorice ale ministerelor sau ale altor organe ale administraiei publice centrale de specialitate, organizate n unitile administrativ-teritoriale, prin care acestea i exercit atribuiile n judee, municipii, orae i comune. Unele ministere i organizeaz astfel de servicii publice nu numai la nivelul judeelor, ci i al

services working in the administrativeterritorial units. The stipulations of art. 120 of the Constitution state that the public administration in the administrativeterritorial units is based on the principles of decentralization, local autonomy and deconcentration of public services. The principle of deconcentrating the public services is stipulated by the constitutional norm according to the decentralization principle and to the local autonomy principle. This fact has its own signification coming from the fact that the deconcentrated public services of the ministries and of the other central organs are structurally and organically related to the state administration, not to the authorities of the local public administration, and unfortunately there is no connection between them and the these public authorities, even if the deconcentrated public services exert their tasks in fields directly related to the local collectivities and implicitly to the authorities of the local public 17 administration The deconcentration considers the local development of those activities representing the state attribute whereas they express a general national interest it cannot give up. The role of these services is to provide the Government strategy in different activity fields, by accomplishing the specific attributions belonging to certain ministries at the lower, local or county level18. The deconcentration of public services is a principle of public management19. The deconcentrated public services are organizational structures of the ministries or of other organs of the speciality central public administration organized in the administrative0territorial units, by means of which they exert their attributions in counties, municipals, cities and townships. Some ministries organize

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municipiilor, oraelor i comunelor (de exemplu Ministerul Finanelor Publice). ns, nu toate ministerele i organizeaz n unitile administrativ teritoriale servicii publice deconcentrate, ntruct atribuiile acestora se realizeaz, n concret, doar la nivelul ntregii ri, nu i al unitilor administrativ-teritoriale (de exemplu Ministerul Afacerilor Externe). n literatura de specialitate s-a opinat n sensul c organizarea unor servicii publice deconcentrate are, totui, pe planul afirmrii autonomiei locale, un efect i o semnificaie mai redus dect descentralizarea8. Acest lucru rezult, n principal din urmtoarele: - pe plan organizatoric, aceste servicii publice sunt ncorporate organic n structura ministerelor de resort, deci n administraia statului, ele desfurndu-i, totui, activitatea nu la centru (ca celelalte compartimente din organigrama ministerului), ci ntr-o unitate administrativ-teritorial, deci deconcentrat; - mijloacele lor financiare i baza material se asigur prin ministerul de resort (deci nu n mod autonom, descentralizat), iar numrul de personal face parte din totalul personalului aprobat ministerului. De altfel, i structura organizatoric a serviciului public deconcentrat, criteriile de constituire a compartimentelor care l compun i funciile de conducere se aprob prin ordinul ministrului de resort; - conductorii serviciilor publice deconcentrate sunt numii i eliberai din funcie de ctre minitri, cu avizul prefectului, aviz care are doar caracter consultativ, iar actele emise de acetia pot fi anulate tot de ctre minitrii crora li se subordoneaz ierarhic.9. nfiinarea sau desfiinarea serviciilor publice deconcentrate ale ministerelor i ale celorlalte organe centrale din unitile administrativteritoriale, obiectul de activitate, structura

such public services not only at the county level, but also at the level of municipals, cities and townships (for example, the Ministry of Public Finances). But not all the ministries organize deconcentrated public services in the administrative territorial units whereas their attributions are concretely accomplished only at the level of the entire country, not at the one of the administrative territorial units (for example, the Ministry of External Affairs). The specialty literature stated that the organization of deconcentrated public services has an effect and a signification more reduced than decentralization, at the level of affirming the local autonomy 20. This mainly results from the following: - at the organizational level, these public services are organically incorporated in the structure of the resort ministries, so in the state administration, but they develop their activity not in the centre (like the other compartments of the ministry organization chart), but in an administrative-territorial unit, so in a deconcentrated way; - their financial means and the material basis are provided by the resort ministry (so not in an autonomous, deconcentrated way), and the staff number is a part of the total staff approved for the ministry. Besides, the organizational structure of the deconcentrated public service, the constitution criteria of the compartments which compose it and the leading jobs are approved by the order of the resort ministry; -the leaders of the deconcentrated public services are assigned and fired by the ministries, with the prefects notice, a consultative notice, and the documents emitted by them may be annulled by the ministries hierarchically higher than them. 21. The settlement or the abolishment of the deconcentrated public services of the ministries and of the other central

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organizatoric, num rul i ncadrarea personalului, criteriile de constituire a compartimentelor i funciile de conducere ale acestora se aprob prin ordin al ministrului, respectiv al conductorului organului de specialitate n subordinea cruia aceste servicii sau organe i desfoar activitatea. n plan vertical , serviciile publice deconcentrate ale Ministerului Finanelor Publice se subordoneaz Ministrului Finanelor Publice sau preedintelui Ageniei Naionale de Administrare Fiscal, ca organ de specialitate ce funcioneaz n subordinea Ministerului Finanelor Publice. n plan orizontal, aceste servicii se subordoneaz prefecilor, avnd n vedere c art. 4 din Legea nr. 340/2004 privind prefectul i instituia prefectului, republicat10, cu modificrile i 11 completrile ulterioare , dispune c Prefectul conduce serviciile publice deconcentrate ale ministerelor si ale celorlalte organe ale administratiei publice centrale din subordinea Guvernului, organizate la nivelul unitatilor administrativ-teritoriale. Astfel, legiuitorul a instituit o dubl subordonare a conductorilor serviciilor deconcentrate ale ministerelor i ale celorlalte organe de specialitate ale administraiei centrale, n plan vertical fa de ministru, i n plan orizontal fa de prefect12. Rolul serviciilor publice deconcentrete ale Ministerului Finanelor Publice este acela de a asigura strategia Guvernului n domeniu financiar i fiscal prin realizarea atribuiilor Ministerului Finanelor Publice n teritoriu, n unitile administrativ-teritoriale. Serviciile publice deconcentrete ale Ministerului Finanelor Publice sunt: - direciile generale ale finanelor publice judeene n subordinea crora funcioneaz: administraiile finanelor publice municipale, administra iile

organs of the administrative-territorial units, the activity object, the organizational structure, the number and the framing of the staff, the constitution criteria of the compartments and their leading functions are approved by an order of the respective number of the specialty organ leader who is responsible for the activity development of these services and organs. Vertically, the deconcentrated public services of the Ministry of Public Finances are subordinated to the Ministry of Public Finances or to the president of the National Agency of Fiscal Administration, as a specialty organ in the suborder of the Ministry of Public Finances. Horizontally, these services are subordinated to the prefects, considering that art. 4 of Law no. 340/2004 regarding the prefect and the prefect institution, republished22, as further amended and completed23, stipulates that The prefect leads the deconcentrated public services of the ministries and of the other organs of the central public administration subordinated to the Government, organized at the level of the administrative-territorial units. Therefore, the legislator instituted a double subordination of the leaders of the deconcentrated services of the ministries and of the other specialty organs of the central administration, vertically to the minister and horizontally to the prefect24. The role of the deconcentrated public services of the Ministry of Public Finances is to provide the governmental strategy in the financial and fiscal field by accomplishing the attributions of the Ministry of Public Finances in the territory, in the administrative-territorial units. The deconcentrated public services of the Ministry of Public Finances are: - the general directions of the

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finanelor publice pentru contribuabili mijlocii, administraiile finanelor publice oreneti i administraiile finanelor publice comunale; - Direcia General a Finanelor Publice a Municipiului Bucureti n subordinea creia funcioneaz administraiile finanelor publice ale sectoarelor municipiului Bucureti. Direcia General a Finanelor Publice este unitate deconcentrat a Ageniei Naionale de Administrare Fiscal din cadrul Ministerului Finanelor Publice, prin care se implementeaz n teritoriu n mod unitar strategia i programul Guvernului n domeniul finanelor publice i se aplic politica fiscal a statului. - direciile regionale pentru accize i operaiuni vamale, n subordinea crora funcioneaz: direciile judeene pentru accize i operaiuni vamale, birourile vamale de interior i birourile vamale de frontier. Direciile regionale pentru accize i operaiuni vamale asigur aplicarea politicii vamale i n domeniul accizelor i asigur aplicarea legislaiei n domeniul vamal i pentru accize. Direciile regionale pentru accize i operaiuni vamale, direciile judeene pentru accize i operaiuni vamale sunt uniti subordonate Autoritii Naionale a V milor, organ de specialitate al administraiei publice centrale, cu personalitate juridic, n subordinea Ministerului Finanelor Publice, n cadrul Ageniei Naionale de Administrare Fiscal - seciile judeene i Secia Municipiului Bucureti a Grzii Financiare sunt uniti teritoriale ale Grzii Financiare, cu personalitate juridic, care au competen de control pe teritoriul judeului i al municipiului Bucureti, n care sunt organizate. Garda Financiar se organizeaz ca instituie public de control, cu

county public finances leading: the administrations of the municipal public finances, the administrations of public finances for average tax payers, the administrations of the city public finances and the administrations of the township public finances; - the General Direction of Public Finances of Bucharest leading the administrations of public finances of Bucharest sectors. The General Direction of Public Finances is a deconcentrated unit of the National Agency of Fiscal Administration in the framework of the Ministry of Public Finances, by means of which it unitarily implements in the territory the governmental strategy and program in the field of public finances and the state fiscal policy is applied. - the regional directions for taxes and custom operations, leading: the county directions for taxes and custom operations, the inside custom offices and the frontier custom offices. The regional directions for taxes and custom operations provide the application of the custom policy in the tax field and provide the legislation application in the custom field and for the taxes. The regional directions for taxes and custom operations, the county directions for taxes and custom operations are units subordinated to the National Custom Authority, a specialty organ of the central public administration, having a juridical personality, in the suborder of the Ministry of public Finances, in the framework of the National Agency of Fiscal Administration. - the county sections and the Bucharest Section of Financial Guard are territorial units of the Financial Guard, having a juridical personality, competent for controlling the county territory and Bucharest, where they are organized. The Financial Guard is organized

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personalitate juridic, n subordinea Ageniei Naionale de Administrare Fiscal din cadrul Ministerului Finanelor Publice, finanat de la bugetul de stat. Comisarii din seciile judeene i Secia Municipiului Bucureti au competen de control pe teritoriul judeului, respectiv al municipiului Bucureti, n care i desfoar activitatea. Serviciile publice deconcentrate ale Ministerului Finanelor Publice se afl n raporturi de subordonare ierarhic cu ministerul, actele lor putnd fi supuse controlului ierarhic de legalitate i oportunitate. Bibliografie: Emil Blan, Instituii administrative, Editura C. H. Beck, Bucureti, 2008. Iulian Nedelacu, Deconcentrarea serviciilor publice n Romnia n Caietul tiinific al ISA Paul Negulescu nr. 9/2007, Editura Burg, Sibiu 2007, pp. 259266. Iordan Nicola, Drept administrativ, Editura Universitii Lucian Blaga din Sibiu, 2007. Mircea Preda, Benonica Vasilescu, Drept administrativ. Partea special, Editura Lumina Lex, Bucureti, 2004. Mircea Preda, Deconcentrarea serviciilor publice,un concept nou pentru administraia public, n Buletin de informare legislativ nr.1/2004, p. 5, www. clr.ro OUG nr. 91/2003 privind organizarea Grzii Financiare, modificat i completat, ultima modificare prin OUG nr. 71/2011. H. G. nr. 1324/2009 privind organizarea i funcionarea Grzii Financiare, modificat i completat prin H G nr. 111/2009, publicat n M. Of. al Romniei, Partea I, 126 din 2.03. 2009.

as a control public institution, having a juridical personality, in the suborder of the National Agency of Fiscal Administration, in the framework of the Ministry of Public Finances, financed by the state budget. The commissaries of the county sections and the Bucharest Section are competent to control the county territory and Bucharest, where they develop their activity. The deconcentrated public services of the Ministry of Public Finances are hierarchically subordinated to the ministry, and their documents may be submitted to the hierarchical control of legacy and opportunity. Bibliography: Emil Blan, Administrative Institutions, C. H. Beck Press, Bucharest, 2008. Iulian Nedelacu, Deconcentration of Public Services in Romania in Scientific Notebook of ISA Paul Negulescu no. 9/2007, Burg Press, Sibiu 2007, pp. 259-266. Iordan Nicola, Administrative Law, Lucian Blaga University Pres of Sibiu, 2007. Mircea Preda, Benonica Vasilescu, Administrative Law. Special Part, Lumina Lex Press, Bucharest, 2004. Mircea Preda, Deconcentration of Public Services, A New Concept for Public Administration, in Bulletin of Legislative Information no.1/2004, p. 5, www. clr.ro GED no. 91/2003 regarding the organization of Financial Guard, as further amended and completed, the latest amendment by GED no. 71/2011. G.D. no. 1324/2009 regarding the organization and functioning of Financial Guard, as further amended and completed by GD no. 111/2009, published in Romanias Official Gazette, Part I, 126 from March 2nd, 2009. Order no. 1468/2010 for approving

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Ordinul nr. 1468/2010 pentru aprobarea regulamentului de organizare i funcionarea Grzii Financiare H. G. nr. 110/2009 privind organizarea i funcionarea Autoritii Naionale a V milor, publicat n M. Of. al Romniei, Partea I, 127 din 2.03. 2009, cu modificrile ulterioare, ultima modificare prin H. G. 854/2012. Ordinul nr. 1348/2009 al preedintelui ANAF privind aprobarea Regulamentului de Organizare i Funcionare al DGFP judeene.

the regulation of organizing and functioning of Financial Guard GD no. 110/2009 regarding the organizing and functioning of the National Custom Authority, published in Romanias Official Gazette, Part I, 127 from March 2nd, 2009, as further amended, the latest amendment by GD 854/2012. Order no. 1348/2009 of ANAF president regarding the approval of the Regulation of Organization and Functioning of county DGFP.

Emil Blan, Instituii administrative, Editura C. H. Beck, Bucureti, 2008, p. 127. Ibidem. 3 Publicat n M. Of. al Romniei, Partea I, nr. 164 din 2 aprilie 2001. 4 Ultima modificare prin Legea nr. 132/2012 pentru aprobarea Ordonanei de urgen a Guvernului nr. 16/2012 privind stabilirea unor msuri de reorganizare n cadrul administraiei publice centrale, publicat n M. Of. al Romniei, Partea I, nr. 498 din 19 iulie 2012. 5 Mircea Preda, Deconcentrarea serviciilor publice,un concept nou pentru administraia public, n Buletin de informare legislativ nr.1/2004,p. 5, www. clr.ro 6 Mircea Preda, Benonica Vasilescu, Drept administrativ. Partea special, Editura Lumina Lex, Bucureti, 2004, p. 119. 7 Iulian Nedelacu, Deconcentrarea serviciilor publice n Romnia n Caietul tiinific al ISA Paul Negulescu nr. 9/2007, Editura Burg, Sibiu 2007, pp. 259-266. 8 Mircea Preda, op. cit., p. 5. 9 Ibidem. 10 Publicat n M. Of. al Romniei, Partea I, nr. 225 din 24 martie 2008. 11 Modificat prin OUG nr. 105/2009 privind unele msuri n domeniul funciei publice, precum i pentru ntrirea capacitii manageriale la nivelul serviciilor publice deconcentrate ale ministerelor i ale celorlalte organe ale administraiei publice centrale din unitile administrativ-teritoriale i ale altor servicii publice, precum i pentru reglementarea unor msuri privind cabinetul demnitarului din administraia public central i local, cancelaria prefectului i cabinetul alesului local, publicat n M. Of. al Romniei, Partea I, nr. 668 din 6 octombrie 2009. 12 Iordan Nicola, Drept administrativ, Editura Universitii Lucian Blaga din Sibiu, 2007, p. 176. 13 Emil Blan, Administrative Institutions, C. H. Beck Press, Bucharest, 2008, p. 127. 14 Ibidem. 15 Published in Romanias Official Gazette, Part I, no. 164 from April 2nd, 2001. 16 The most recent amendment by Law no. 132/2012 for approving the Governmental Emergency Ordinance no. 16/2012 regarding the establishment of reorganization measures in the framework of the central public administration, published in Romanias Official Gazette, Part I, no. 498 from July 19th, 2012. 17 Mircea Preda, Deconcentration of Public Services, A New Concept for Public Administration, in Bulletin of Legislative Information no.1/2004, p. 5, www. clr.ro 18 Mircea Preda, Benonica Vasilescu, Administrative Law. Special Part, Lumina Lex Press, Bucharest, 2004, p. 119. 19 Iulian Nedelacu, Deconcentration of Public Services in Romania in Scientific Notebook of ISA Paul Negulescu no. 9/2007, Burg Press, Sibiu 2007, pp. 259-266. 20 Mircea Preda, op. cit., p. 5. 21 Ibidem. 22 Published in Romanias Official Gazette, Part I, no. 225 from March 24th, 2008.
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Amended by GED no. 105/2009 regarding certain measures in the public function field, and also for reinforcing the managerial capacity at the level of deconcentrated public services of the ministries and of the other organs of the central public administration in the administrative0territorial units and of other public services, and also for regulating certain measures regarding the officials cabinet in the central and local public administration, the prefects chancellery and the mayors cabinet, published in Romanias Official Gazette, Part I, no. 668 from October 6th, 2009. 24 Iordan Nicola, Administrative Law, Lucian Blaga University Press of Sibiu, 2007, p. 176.

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