Abstract: The current social, economic and political status deter mined the issue of O.U.G 74/13 which
regards some measures for impr ovement and re-organization of the activity of National Agency of Fiscal
Administration, also for modification and completion of some legal acts and of H.G 520/2013 regarding
organization and operation of National Agency of Fiscal Administration, legal acts which even if they are
suppose to reform the administrative system, they reflect some problems regarding the legality of the release
from the o ffice of the public clerks, this measure being applied arbitrarily and discretionary, violating at the
same time the right to work of the public clerks. The present work analyses some aspects regarding the
legality of applying two legal acts issued b y the Government, which are O.U.G 74/2013 and H.G. 520/2013,
which were considered by the issuer as being necessary in relation to the process of re -organization of activity
of National Agency of Fiscal Administration. We ar e analyzing at the same time all the irregularities found in
practice, because applying the O.U.G 74/2013 and H.G. 520/2013 generated discriminations, on one hand
caused by the confusion determinate by the writing of the legal acts, and on the other hand, by the
enforcement of some legal provision which generated an conflict with other legal acts. Even though the main
purpose of these legal initiatives was to reform, restructure and reorganize the activity of National Agency of
Fiscal Administration, enforcing these legal acts led to a series of illegal acts even abusive, which violates the
fundamental rights ensured by the Constitution, referring to the right to work, and also the guarantees offered
by the law 188/1999R regarding the Status of Public Clerks.
Keywords: reorganization; absorption; public administration
The legislator has considered necessary to adopt the order O.U.G. 74/2013(Official Monitor, Part I no.
389 / 2013) and the decision H.G. 520/2013(Official Monitor, Part I no. 473 /2013), on taking into
account certain weak points of the National Agency of Fiscal Administration (ANAF), such as the
low level of voluntary conformity, hence the need acutely felt of action to combat fiscal evasion2 as
well as the administration of a portfolio of risks by the fiscal administration regarding the conformity
of the contributors with the fiscal legislation3, to improve the services offered to the contributors and
the diminishing of conformity costs.
Other weak points taken into account by the legislator were represented by the organisational
structure, especially that of the territorial system, implying high costs of administration, reaching the
1Assistant Pro fessor, PhD, Alexandru Ioan Cuza University of Iasi, Romania, Address: 22 Carol 1 Avenue, Iasi, 700505,
Romania, Tel.: 004 0721 100 900, fax: 004 0232 213 900, Corresponding author: email@example.com.
2 Note of substantiating the Ordinance of e mergency of Government no. 74/2013 regarding some measures to improve and
reorganize the activity of the National Agency of Fiscal Administration, as well as to modify and complete so me normative
3 The note of substantiation to the Government Decision no. 520/2013 regarding the organization and functioning of the
National Agency of Fiscal Administration.