Protection of Taxpayers’ Rights in the Romanian Legislation

Abstract

Our study will analyse, in national and European context, the normative and administrative dimensions of the taxpayers’ rights. Romanian legislation is generous in granting administrative rights to the taxpayer, especially in administrative procedures, such as communication with the administrative authority or tax control. The study will identify the legal regime of these rights and the legal consequences deriving from a possible breach. Romanian legislation also ensures a number of judicial rights, in accordance with the European Convention of Human Rights and the European Charter of Fundamental Rights. The judicial rights are at the centre of the study, especially in the cases when the procedure is mixed with criminal elements. However, a significant number of particularities of the tax procedure mutate the content of these rights, such as the object of the complaint, the access to a judge through a mandatory preliminary procedure. In this sense, taxpayers’ rights have a different dynamic than the rights granted in common civil or criminal procedures. Through these lenses, our study will generate an inventory of rights underlining their enforcement regime and their particularities as to the common regulation.