Analele Universitii Constantin Brncui din Trgu Jiu, Seria tiine Juridice, Nr.

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CONTESTAIA FISCAL - N BENEFICIUL CONTRIBUABILULUI SAU AL ADMINISTRAIEI FISCALE ?

FISCAL CONTESTATION IN THE TAX PAYERS BENEFIT OR IN THE FISCAL ADMINISTRATIONS BENEFIT?

Octavia Maria CILIBIU* Octavia Maria CILIBIU**

Abstract: Pentru a introduce aciune n contencios administrativ-fiscal, legea impune parcurgerea n prealabil a unei proceduri de recurs administrativ. Deci, folosirea aciunii judectoreti n contra actelor administrative fiscale este condiionat de folosirea n prealabil a recursului administrativ. n aceste condiii, putem vorbi de un recurs administrativ-fiscal prealabil, cale administrativ de atac instituit pentru a apra drepturile i interesele contribuabilului, dar i n beneficiul administraiei fiscale care i reanalizeaz actul administrativ-fiscal atacat i ia msurile n necesare. Cuvinte-cheie: contestaie fiscal, contribuabil, administraie fiscal, procedur prealabil, contencios administrativ-fiscal Abstract: For introducing an action in administrative-fiscal contentious law, the law imposes the prior accomplishment of an administrative appeal. Therefore, the use of the judicial action against the fiscal administrative documents is conditioned by the prior use of the administrative appeal. In these conditions, we may speak of a prior administrativefiscal appeal, an administrative way of attack instituted for protecting the tax payers rights and interests, but also in the benefit of the fiscal administration that reanalyses its attacked administrative-fiscal document and takes the necessary measures. Key words: fiscal contestation, tax payer, fiscal administration, prior procedure, administrative-fiscal contentious

Conform dispoziiilor art. 7 din Legea contenciosului administrativ nr. 554/20041, cu modificrile i completrile ulterioare, nainte de a se adresa instanei de contencios administrativ competente, persoana care se consider vtmat ntrun drept al su sau ntr-un interes legitim, printr-un act administrativ individual, trebuie s solicite autoritii publice emitente sau autoritii ierarhic superioare, dac aceasta exist, n termen de 30 de zile de la data comunicrii actului, revocarea n tot sau n parte, a acestuia. Este ndreptit s introduc plngere prealabil i persoan vtmat ntr-un drept al su sau ntr-un interes legitim, printr-un act administrativ cu
*

According to the stipulations of art. 7 of Law of Administrative Contentious no. 554/20049, as further amended and completed, before addressing to the competent administrative contentious court, the person who considers himself as damaged in one of his rights or in a legal interest, by an individual administrative document, should require to the public emitting authority or to the hierarchically higher authority, if there is one, in a 30 day term since the date of communicating the document, its total or partial revocation. The person damaged in one of his rights or in a legal interest, by an

Lect. univ. dr., Departamentul tiine Juridice, Facultatea de Administraie Public i 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 Annals of the Constantin Brncui University of Trgu Jiu, Juridical Sciences Series, Issue 1/2012

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caracter individual, adresat altui subiect de drept, din momentul n care a luat cunotin, pe orice cale, de existena acestuia, n limitele termenului de 6 luni. Plngerea prealabil n cazul actelor administrative unilaterale se poate introduce, pentru motive temeinice, i peste termenul de 30 de zile, dar nu mai trziu 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 recursul administrativ, nainte de a se adresa instanei judectoreti. n acest mod, legea d posibilitatea autoritii administrative s-i exercite controlul asupra actelor sale i s revin n final asupra celor pe care le consider ilegale sau inoportune. Este i cazul administraiei fiscale, care n activitatea sa de realizare a veniturilor bugetare, de foarte multe ori lezeaz drepturile i interesele legitime ale contribuabililor. Astfel, prin Codul de procedur fiscal a fost instituit contestaia fiscal ca mijloc de aprare a drepturilor i intereselor legitime ale contribuabililor n raporturile juridice fiscale. Contestaia fiscal este o procedur administrativ prealabil care este reglementat diferit fa de procedura prealabil, reglementat de Legea nr. 554/2004 privind contenciosul administrativ. Avnd o reglementare diferit fa de procedura prealabil prevzut de Legea contenciosului administrativ considerm c, aceast contestaie fiscal este o procedur prealabil special. Actele administrative-fiscale nu pot fi atacate la instana de contencios administrativ fr ndeplinirea procedurii administrative prealabile. ntr-o opinie recent exprimat n literatura de specialitate2 s-a susinut c procedura prealabil este instituit n mod categoric n beneficiul autoritii publice

individual administrative document addressed to another law subject also has the right to introduce a prior complaint, since he has acknowledged its existence in any way, in a 6 month term. The prior complaint in case of the unilateral administrative documents may be introduced for serious reasons after the 30 days term, but not later than after 6 months since the date of emitting the document. The 6 month term is a prescription term. Therefore, the law stipulates the plaintiffs obligation to use the administrative appeal, before addressing to the judicial court. Thus, the law gives the administrative authority the possibility to exert control on its documents and to come back in the end to the ones it considers as illegal or inopportune. It is the case of the fiscal administration that, in its activity of accomplishing the budgetary incomes, often damages the tax payers legal rights and interests. Thus, by the Fiscal Procedure Code, they instituted the fiscal contestation as a protecting means of the tax payers legal rights and interests in the fiscal juridical reports. The fiscal contestation is a prior administrative procedure that is regulated differently from the prior procedure regulated by Law no. 554/2004 regarding the administrative contentious. Having a regulation different from the prior procedure stipulated by the Law of administrative contentious, we consider that this fiscal contestation is a special prior procedure. The fiscal-administrative documents cannot be attacked at the administrative contentious court without accomplishing the prior administrative procedure. An opinion recently expressed in the specialty literature10 stated that the prior procedure is categorically instituted in 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 detrimentul petentului (viitorului reclamant), ntruct ofer posibilitatea autoritii publice s-i examineze (att ct privete legalitatea, ct i oportunitatea) din nou actul administrativ emis, iar petentului i amn momentul accesului la instana judectoreasc. n ceea ce privete contestaia fiscal, ca i procedur prealabil n contencios administrativ-fiscal, considerm c aceasta este instituit att n beneficiul contribuabilului, ct i n beneficiul administraiei fiscale. Administraiei fiscale i se ofer posibilitatea s-i reanalizeze actul administrativ att din punct de vedere al legalitii ct i din punct de vedere al oportunitii, aceast reexaminare fiind i n beneficiul petentului fiindc n faa instanei judectoreti nu va putea invoca motivele de inoportunitate ci doar pe cele de ilegalitate. De asemenea, contestaia fiscal este 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 necesar intervenia instanelor judectoreti i astfel vor fi evitate cheltuielile de judecat. Scopul instituirii procedurii administrative prealabile este acela de a evita un litigiu n faa instanei judectoreti, litigiu care are ca obiect un act administrativ i care se poate stinge prin rezolvarea favorabil a recursului administrativ prealabil. Dup datele statistice ale Institutului Naional de Statistic3, din anul 19904 pn n anul 2006 numrul cauzelor n contencios administrativ a avut urmtoarea 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 the public authority the possibility to examine (both regarding the legacy and the opportunity) again the emitted administrative document, and it postpone the plaintiffs access to the judicial court. Regarding the fiscal contestation, as a prior procedure in the administrativefiscal contentious, we consider that it is instituted both in the tax payers benefit and in the benefit of the fiscal administration. The fiscal administration has the possibility to reanalyse its administrative document both from the viewpoint of legacy and of opportunity, as this re-examination is also in the plaintiffs benefit because he could not invoke the inopportunity reasons in front of the judicial court, but only the illegitimacy ones. Also, fiscal contestation is in the benefit of the plaintiff whereas it is able to protect his legal rights and interests stipulated by the fiscal law. By favourably solving the fiscal contestation, it will not be needed the interference of the judicial courts, and the judicial expenses will thus be avoided. The purpose of instituting the prior administrative procedure is to avoid a litigation in front of the judicial court, a litigation that has as an administrative object an administrative document and that may be annulled by the favourably solving of the prior administrative appeal. According to the statistic data of the National Institute of Statistics11, from 199012 to 2006 the number of the causes in administrative contentious had the following 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 cauze Dup cum se observ, numrul cauzelor n contencios administrativ a crescut de la un numr de 305 cauze n anul 1990, pn n anul 1995, cnd a ajuns la 15 335 de cauze, urmnd o perioad de descretere pn n anul 1998, ajungnd la 8 291 cauze n contencios administrativ. ntre anii 1998 2006, numrul cauzelor n contencios administrativ a crescut considerabil, ajungnd n anul 2006, la un numr de 38 363. Introducerea recursului prealabil ofer posibilitatea att autoritii emitente, ct i cea ierarhic superioar s-i reanalizeze actele i s repare eventualele greeli, asigurnd astfel, o cale mai rapid de restabilire a legalitii5. Raiunea recursului administrativ prealabil const n a obliga pe emitent s se pronune cu privire la anularea actului sau s ia msuri pentru emiterea actului administrativ pretins de reclamant. Este dreptul autoritii n cauz de a revoca n mod unilateral actele pe care le-a emis6. Legiuitorul a instituit plngerea prealabil cel puin din dou motive: degrevarea instanelor judectoreti de o anumit categorie de litigii i pentru a oferi autoritii publice emitente posibilitatea de a-i retracta manifestarea de voin i a revoca actul administrativ emis7. n activitatea desfurat, organele administrativ-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 contentious has increased from 305 causes in 1990, to 1995, when it reached 15 335 causes, and then there was a decrease until 1998, reaching to 8 291 causes in administrative contentious. Between 1998 2006, the number of the causes in administrative contentious has considerably increased, reaching to 38 363 causes in 2006. The introduction of the prior appeal offers the possibility, both to the emitting authority and to the hierarchically higher one, to reanalyse their acts and to repair the potential mistakes, providing thus a faster way of re-establishing the legacy13. The reason of the prior administrative appeal consists of forcing the issuer to pronounce regarding the annulment of the document or to take measures for emitting the administrative document claimed by the plaintiff. It is the right of the authority in cause to revoke unilaterally the documents it emitted14. The legislator instituted the prior complaint at least for two reasons: to relieve the judicial courts from a certain litigation category and to offer to the emitting public authority the possibility to retract its will manifestation and to revoke the emitted administrative document 15. In the developed activity, the administrative-fiscal organs often disrespect the tax payers rights. In applying the fiscal legislation, there might be errors and abuses by the organs of the fiscal 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 organele administraiei fiscale. n acest sens, pentru a proteja drepturile i interesele acestora, legea a prevzut posibilitatea contribuabililor de a contesta actele administrativ-fiscale, rezultat al activitii organelor administrativ-fiscale. Prin nclcarea drepturilor contribuabililor se produce un abuz din partea administraiei fiscale, prin nclcarea legislaiei fiscale, chiar de ctre organele care ar trebui s o aplice. Astfel, contestaia fiscal vine n aprarea drepturilor i intereselor contribuabililor, fiind principalul mijloc de prevenire i aprarea mpotriva potenialelor abuzuri ale administraiei fiscale n activitatea desfurat. Prin soluionarea contestaiei nu se poate crea o situaie mai grea contestatorului in propria cale de atac. Deci, contribuabilul nu va trebui s aib reineri n ceea ce privete utilizarea acestei ci administrative de atac, ci va putea utiliza dreptul de contestare, fr ngrdiri. n general, din analiza mai multor decizii de soluionare a contestaiilor fiscale s-au desprins urmtoarele aspecte: - interpretarea eronat a unor acte normative pentru perioade diferite de impozitare; - deciziile de impunere anual au fost ntocmite fr a se ine cont de documentele justificative prezentate de ctre contribuabili n vederea determinrii corecte a impozitului pe venit; conducerea defectuoas a evidenei contabile a veniturilor i cheltuielilor i diminuarea eronat a profitului impozabil; - folosirea unor documente vamale care nu sunt n concordan cu legislaia n vigoare; - solicitarea de faciliti vamale de ctre agenii economici care nu aveau dreptul s beneficieze de acestea; - considerarea unor venituri ca fiind supuse impozitrii i consolidarea

possibility to contest the administrativefiscal documents, as a result of the administrative-fiscal organs. By disrespecting the tax payers rights, there is an abuse made by the fiscal administration, by disrespecting the fiscal legislation, even by the organs that should apply it. Thus, the fiscal contestation protects the tax payers rights and interests, as it is the main means of prevention and protection against the potential abuses of the fiscal administration in the developed activity. By solving the contestation, we may not create a more difficult situation for the contester in his own way of attack. Therefore, the tax payer should not have restraints regarding the use of this administrative way of attack, but he could use the contesting right with no borders. Generally, from the analysis of several decisions of solving, we detach the following aspects: - the mistaken interpretation of certain normative documents for different lapses of time of taxing; - the decisions of yearly imposing were made without considering the explanatory documents presented by the tax payers in order to correctly determine the income; - the deficient leading of the accounting evidence of the incomes and expenditures and the wrong diminution of the taxable profit; - using some custom documents that are not according to the valid legislation; - requiring custom facilities by the economical agents who had no right to benefit from these; - considering certain incomes as taxable and reinforcing certain expenditures as being deductible when the legislation does not impose it; - including, in the imposing decisions, other debts, different from the ones that made the object of the fiscal

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unor cheltuieli ca fiind deductibile cnd legislaia nu impune; - includerea n deciziile de impunere i a altor debite dect cele care au fcut obiectul raportului de inspecie fiscal; - neconstituirea obligaiilor fiscale n conformitate cu prevederile legale. Astfel, se observ c sunt cazuri n care, din soluionarea contestaiilor fiscale reiese faptul c organele fiscale au nclcat drepturile i interesele contribuabililor, i nu numai contribuabilii sunt cei care ncalc legislaia fiscal. n ideea garantrii unui liber acces la justiie, aa cum prevede art. 21 din Constituia Romniei, revizuit, care statueaz c orice persoan se poate adresa justiiei pentru aprarea drepturilor, a libertilor i a intereselor sale legitime, nicio lege neputnd ngrdi exercitarea acestui drept, s-a prevzut i n materia contenciosului administrativ-fiscal, dup exercitarea procedurii administrative prealabile a contestaiei mpotriva actului administrativ-fiscal, posibilitatea aducerii conflictului n faa judectorului care va rosti dreptul (iuris dictio)8. Bibliografie Emil Blan, Drept financiar, Ediia a IV-a, Editura C. H. Beck, Bucureti, 2007. Octavia Maria Cilibiu, Justiia administrativ i contenciosul administraiv-fiscal, Editura C. H. Beck, Bucureti, 2010. Alexandru-Mihnea Gin, Drept fiscal i procedur fiscal, Editura Universul Juridic, Bucurei, 2009. Antonie Iorgovan, Tratat de drept administrativ, Editura Nemira, Bucureti, 1996. Adrian Fanu Moca, Contenciosul fiscal, Editura C. H. Beck, Bucureti, 2006. Adria Fanu Moca, Aciunea n

inspection report; - non-constituting the fiscal obligations according to the legal stipulations. Thus, we may notice that there are cases when, from the solving of the fiscal contestations, it results the fact that the fiscal organs disrespected the tax payers rights and interests, and the tax payers are not the only ones disrespecting the fiscal legislation. In order to provide the free access to justice, as it is stipulated by art. 21 of the 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 was stipulated in the matter of the administrative-fiscal contentious, after the exertion of the prior administrative procedure, of the contestation against the administrative-fiscal document, the possibility to bring the conflict in front of the judge who will pronounce the law (iuris dictio)16. Bibliography Emil Blan, Financial Law, the 4 Edition, C. H. Beck Press, Bucharest, 2007. Octavia Maria Cilibiu, Administrative Justice and AdministrativeFiscal Contentious, C. H. Beck Press, Bucharest, 2010. Alexandru-Mihnea Gin, Fiscal Law and Fiscal Procedure, Juridical Universe Press, Bucharest, 2009. Antonie Iorgovan, Administrative Law Treaty, Nemira Press, Bucharest, 1996. Adrian Fanu Moca, Fiscal Contentious, C. H. Beck Press, Bucharest, 2006. Adria Fanu Moca, Action in Administrative Contentious Against the Decision of Solving the Contestation
th

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contencios administrativ mpotriva deciziei de soluionare a contestaiei mpotriva actelor administrative fiscale, n Curierul fiscal nr. 3/2006, p. 25. Mdlin Irinel Niculeasa, Soluionarea contestaiilor n materie fiscal, Editura C. H. Beck, Bucureti, 2009. Alina Profiroiu, Irina Popescu, Bazele administraiei publice, Ediia a doua, Editura Economic, Bucureti, 2004. Mircea Preda, Benonica Vasilescu, 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 aprobat prin Ordonana Guvernului nr. 92/2003, republicat(3) la 31 iulie 2007 n Monitorul Oficial al Romniei nr. 513/2007, cu modificrile i completrile ulterioare.
www.insse.ro

Against the Administrative Fiscal Documents, 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 2nd Edition, Economical Press, Bucharest, 2004. Mircea Preda, Benonica Vasilescu, Administrative Law-Special Part, Editura Lumina Lex, Bucharest, 2004. Charles Debbasch, Jean-Claude Ricci, Contentieux administratif, cinquime edition, Dalloz, Paris, 1990. Fiscal Procedure Code approved by Governmental Ordinance no. 92/2003, republished (3) on July 31st, 2007 in the Official Gazette of Romania no. 513/2007, as further amended and completed.
www.insse.ro

Legea nr. 554/2004 privind contenciosul administrativ care a abrogat Legea nr. 29/1991) marcheaz cel mai nalt vrf n materia contenciosului administrativ din ara noastr, dup cum apreciaz printele aceste legi, profesorul Antonie Iorgovan. 2 Mdlin Irinel Niculeasa, Soluionarea contestaiilor n materie fiscal, Editura C. H. Beck, Bucureti, 2009, p. 240. 3 www.insse.ro 4 Datele pentru 1990 sunt cele aflate sub incidena Legii nr. 1/1967, iar cele pentru anii 1991-2004 sub incidena Legii 29/1990. 5 Antonie 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. 7 Mdlin Irinel Niculeasa, op. cit., p. 240. 8 Adrian Fanu Moca, Aciunea n contencios administrativ mpotriva deciziei de soluionare a contestaiei mpotriva 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 this law, appreciates. 10 Mdlin Irinel Niculeasa, Solving Contestations in Fiscal Matter, C. H. Beck Press, Bucharest, 2009, p. 240. 11 www.insse.ro 12 The data for 1990 are the ones under the incidence of Law no. 1/1967, and the ones for the years 1991-2004 are under the incidence of Law 29/1990. 13 Antonie Iorgovan, Administrative Law Treaty, Nemira Press, Bucharest, 1996, p. 453. 14 Mircea Preda, Benonica Vasilescu, Administrative Law Special Part, Lumina Lex Press, Bucharest, 2004, p. 270. Annals of the Constantin Brncui University of Trgu Jiu, Juridical Sciences Series, Issue 1/2012

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Mdlin Irinel Niculeasa, op. cit., p. 240. Adrian Fanu Moca, Aciunea n contencios administrativ mpotriva deciziei de soluionare a contestaiei mpotriva actelor administrative fiscale, n Curierul fiscal nr. 3/2006, p. 25.
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