PARTICULARITIES OF THE APPEAL BEFORE THE COURT OF ACTS ISSUED UNDER THE TAX AND SOCIAL SECURITY PROCEDURAL CODE

Abstract

The Tax and Social Security Procedural Code regulates all procedures involving the revenue authorities. These procedures and their final acts differ largely, as well as differ the modalities of their appeal. The report contains brief overview of the main procedures in the Tax and Social Security Procedural code with a focus on the appeal before the courts of the acts for adjustment of tax and social security contributions.