Practical aspects regarding the motivation of administrative acts in antitehese with the motivation of judging decisions in accordance with the New Code of Civil Procedure

• Author: Razvan-Constantin Murariu
• Pages: 260-271

Practical aspects regarding the motivation of administrative acts in

antitehese with the motivation of judging decisions in accordance

with the New Code of Civil Procedure

PhD. student Răzvan-Constantin MURARIU

1

Abstract

Subjects of the study: Common aspects regarding the motivating criteria for the

administrative act, the motivating criteria in decisions of the contentious procedure in

the preliminary procedure, and the court decisions motivating criteria, as well as the

measures ordered in the contravention law and contained in legal provisions: Fiscal Pro-

cedure Code (Article 46 to Article 54 - Issues regarding motivation of the fiscal adminis-

trative act, and Article 272 to Article 274 - Issues related to the motivation of the decisions

solving appeals against the fiscal administrative act); the Administrative Contentiou s

Law no. 544/2004 (Article 7 - Preliminary Procedure); Govern Ordinance no. 2/2001 on

contraventions (Article 16 to Article 20 - the report-minute on findin g of contravention)

and corroborated with the New Civil Proced ure Code (Article 193 - Preliminary Proce-

dure and Article 425 - Content of the judgment). Research Methods Used: analyzing the

legislative aspects by means of own practice and existing jurisprudence, and leading to

a judicial syllogism. The results and implications of the study: Safeguard, promoting and

defending legitimate rights and interests of citizens, taxpayers, offenders and petitioners

in the administrative and fiscal contentious proceedings.

Keywords: motivation, administrative act, judging decision, New Code of Civil

Procedure.

JEL Classification: K23, K41

1. Introduction

In primis, we bring to the attention of the Honorable Auditor, as well as

to distinguished colleagues, that the most important thing within a State of Law,

as Member of the European Union, with full rights, both by sovereignty and in-

dependence, is to succeed having the legal leverage to protect and safeguard the

legitimate rights and interests of its citizens, through which the objective as a

climate of security and safety of civil legal relations is ensured through decisional

and institutional accuracy, regarding the motivation of procedural acts and which,

in the end, ensures the binding and the bridge to the observance of the Romanian

Constitution and the fundamental rights of the citizen.

1

Răzvan-Constantin Murariu - Doctoral School, Bucharest University of Economic Stud ies;

attorney at law; economist and insolvency practitioner, Romania,

murariu@avocatmurariurazvan.ro.