Abstract
Romanian Abstract: Competenţa unei autoritaţi administrative este stabilita prin lege, prin urmare ea nu poate fi transmisa unei alte autoritaţi publice decât tot prin lege.In conformitate cu noul Cod de procedura fiscala, competenţa de soluţionare a contestaţiilor formulate impotriva actelor administrative fiscale se poate delega altui organ de soluţionare, in condiţiile stabilite prin ordinul presedintelui Agenției Naționale de Administrare Fiscala.English Abstract: The competence an administrative authority established by law, therefore it can not be transferred to another public authority but also by law. According to the new Code of Fiscal Procedure, competence to settle the the appeals against administrative fiscal acts may delegate another settlement body, as determined by order of the National Agency for Fiscal Administration.
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