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The Anticipated Individualised Fiscal Solution

Author

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  • TEODOR MIHU
Abstract
The Tax Procedure Code (republished) has brought a number of amendments to the Anticipated Individualised Fiscal Solution (AIFS): the issuing body becomes the National Agency of Fiscal Administration (NAFA) instead of the Ministry of Public Finances; the Anticipated Individualised Fiscal Solution is made available only to the destined tax payer; the tax payer may propose the AIFS content; should the tax payer not agree with the AIFS content, he has the possibility of contesting its content with the issuing fiscal authority within 15 days from the day the communication was delivered, period of time without legal consequences; AIFS loses its validity with the amendment of the fiscal law provisions that it is based on; maximum terms and tariffs for AIFS issuing have been set out.

Suggested Citation

  • Teodor Mihu, 2011. "The Anticipated Individualised Fiscal Solution," Journal of Academic Research in Economics, Spiru Haret University, Faculty of Accounting and Financial Management Constanta, vol. 3(3 (Novemb), pages 619-628.
    • Handle: RePEc:shc:jaresh:v:3:y:2011:i:3:p:619-628
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    More about this item

    Keywords

    Tax Procedure Code; Anticipated Individualised Fiscal Solution; National Agency of Fiscal Administration.;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
    • E63 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Comparative or Joint Analysis of Fiscal and Monetary Policy; Stabilization; Treasury Policy

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