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For safeguarding the rights of the Romanian tax debtor, the use of the procedural means provided by the positive law, mainly the provisions of art. 14 and art. 15 of the Romanian law n. 554/2004, is crucial. In essence, the suspension of the administrative-fiscal acts signifies the legal operation of temporarily suspending their effects. Therefore, knowing its particularities is especially important for the tax debtor. This paper addresses the following question: When the suspension of the execution of the administrative-fiscal act has already been ruled by the court, on the basis of the provisions of art. 14 of the law 554/2004, could an application for suspension of the execution of the judicial act be demanded on the basis of the provision of art. 15? From the tax debtor perspective, the objective of this demand would aim at extending the suspensive effect of enforcement beyond the moment on with the court had ruled on the merits of the dispute. In our opinion, there is no imperative impediment. Furthermore, a new bail should not be required from the tax debtor. Rezumat: Utilizarea resorturilor procedurale prevăzute de dreptul pozitiv, și anume, dispozițiile art. 14 și 15 ale Legii nr. 554/2004 a contenciosului administrativ, devine imperativă pentru salvgardarea drepturilor subiective ale debitorului fiscal. În esență, suspendarea actelor administrativ-fiscale reprezintă operațiunea juridică de întrerupere temporară a efectelor acestora, iar cunoașterea specificului acesteia este deosebit de importantă. Problema care se pune este aceea de a cunoaște dacă este admisibilă o cerere de suspendare a efectelor actului administrativ-fiscal în baza dispozițiilor art. 15, când suspendarea executării actului a fost deja pronunțată în baza dispozițiilor art. 14, cu finalitatea prelungirii efectelor suspensive de executare Septimiu PUȚ, REMEDIUL ÎMPOTRIVA UNUI FINAL FATIDIC SUBIT: SUSPENDAREA ACTULUI ADMINISTRATIV-FISCAL

Remediul împotriva unui final fatidic subit: suspendarea actului administrativ-fiscal