286 FLORIN IONEL TRUŞCĂ
– predictability of taxation, ensures the stability of taxes, taxes and mandatory
contributions for a period of at least one year in which no changes can be made in the
sense of increasing or introducing new taxes, taxes and mandatory contributions.
Starting with 2016, the principle of tax effectiveness (which is essential to
protect the taxpayer against the arbitrary decisions of the executive authority)
has been modified, so that the legal norm no longer regulates the stability of the
provisions of the Fiscal Code in such a way that it does not produce retroactive
effects unfavorable to taxpayers.
1.2. Principles underlying the administration of taxes regulated by the Fiscal
G.O. no. 92/2003 on the Fiscal Procedure Code regulates the following rights
and obligations: the unitary application of the legislation, the exercise of the right
of appreciation, the active role16, the official language in the tax administration,
the right to be heard, the duty of cooperation, the fiscal secret, the good faith.
Law no. 207/2015 on the Fiscal Procedure Code regulates the following rules of
conduct: the principle of legality, the unitary application of the law, the exercise
of the right of assessment, the active role and other rules of conduct for the fiscal
body, the official language in the tax administration, the right to be heard, duty
of co-operation, tax secrecy, good faith.
Among the principles laid down in the Fiscal Procedure Code, which provides
the taxpayer with access to information and the right to claim his rights, includes:
– the active role17, according to which the taxpayer receives guidance on the
application of tax legislation, by the tax authority, on request or ex officio;
– exercising the right of appreciation18, according to which, in exercising its
appreciation, the tax authority must take into account the opinion given in writing
by the tax authority competent to that taxpayer / payer in the course of taxpayer /
payer assistance and guidance, and the solution adopted by the taxpayer the fiscal
16 Art. 7 para. (5) of the G.O no. 92/2003 on the Fiscal Procedure Code, provided that: "(5) The
fiscal body shall guide the taxpayer in the application of the provisions of the fiscal legislation. Guidance may be
given either as a result of the taxpayer's request or on the initiativ e of the tax authority."
17 G. N. Lcrița, The Dictionary of the Fiscal Procedure Code, Economic Tribune, Bucharest, 2010,
18 Art. 6 para. (1) of the Law no. 207/2015 regarding the Fiscal Procedure Code currently
provides that: "(1) The fiscal body is entitled to determine, within the limits of its responsibilities and relevance
of facts tax by using evidence provided by the law and adopt the solutio n based on the legal provisions, as well as
on the complete findings of all the edifying circumstances i n question at the time of the decision. In exercising its
discretion, the tax authority must take into account the opinion given in writing by the competent fiscal body
that taxpayer / payer in the course of assistance and guidance to taxpayers / payers and the approach adopted by
the tax authorities in an administrative fiscal or court by a final judgment previously issued for similar factual
situations to the same taxpayer / payer. Where the tax authorities find that there are differences between the
actual fiscal situation of the taxpayer / payer and the information considered in issuing a written opinions or
administrative action tax the same taxpayer / payer, the tax authority has the right to record their findings in
accordance with the actual tax and tax legislation and has the obligation to state in writing the reasons for not
taking into account the prior opinion."