Financial tax law

Financial tax law belongs to public law and consists of all acts regulating the relations of constitution, distribution and use of cash funds of state and government institutions, designed to meet socio-economic tasks of society.
Financial tax relations are born, change and go out on the basis of unilateral manifestation of the will of the state, through specific forms of legal rules foreseen financial.

Fiscal record is a record system and tracking the financial discipline of the taxpayers, in order to ensure an efficient administration of taxes and duties due to the budget, and to strengthen measures to combat tax evasion. In fiscal record is kept track of all taxpayers who have committed acts sanctioned by the financial and fiscal legislation.

The tax is the monetary contribution, compulsory and non-refundable basis, which is due to the budget by individuals and legal entities for income they obtain, for the goods they produce and distribute, or for services and works they provide.
Local taxes are paid by individuals and legal entities owning property or managing buildings, land inside or outside, means of transport; for the issuance of certificates, permits and licenses in the construction field; for the use of advertising.

The stamp fees are payment for services rendered or works performed by various state organs and institutions that receive, prepare and release various documents, providing specific services or solve the legitimate interests of the parties. The stamp fees may include: legal fees, stamp duty for notarial business, stamp court, extrajudicial stamp duties.

The person who is considered injured in a right or legitimate interest, in a tax administrative act, may bring an appeal, which is submitted to the fiscal institute. The appeal is not subject to fees and shall be filed within 30 days from the date of communication of the fiscal administrative act.

Disputes on administrative acts will be settled on the merits by the administrative and tax courts or administrative and fiscal departments of the Courts of Appeal and appeals if necessary, will be from competence of the Court of Appeal or the High Court of Cassation and Justice.

We offer legal services to a wide range of financial tax problems, including among others:
• legal advice on finance tax law (taxes to the state budget, social insurance budgets, taxes and local taxes)
• legal assistance in tax procedures for appeal and administrative provisions relating to fiscal control bodies laying taxes and penalties to the state budget delay
• assistance and legal representation before financial tax authorities control
• drafting the documents sent to the tax authorities
• drafting appeals against the tax audit acts or acts of execution
• drafting complaints against decisions of the appeals resolution
• advice and legal assistance on any matter of a fiscal nature