THE ECONOMIC - FINANCIAL INSPECTION. LEGAL REGIME
Keywords:
economic operators, unique character of the economic-financial inspection, compulsory order of measures, fiscal jurisdiction.Abstract
The economic-financial inspection represents a form of the financial control exerted by the state, carried out by a specialized public structure, upon economic operators. It constitutes a type of control which has the following specific features: objectives, content and procedural aspects, all these being the subject of the subsequent analysis, which uses law as tool.References
Anitei, N.-C., (2011) Procedura fiscala, Universul Juridic Publ. House, Bucharest.
Lazar, I., (2013) Dreptul finantelor publice. Vol. I. Drept bugetar, Universul Juridic Publishing House, Bucharest.
Postolache, R., (2009) Drept financiar, C.H. Beck Publishing House, Bucharest.
Government Ordinance No. 94/2011 on the organization and functioning of the economic-financial inspection at economic operators, Official Gazette No. 799 from November 11th 2011.
Government Ordinance No. 92/2003 - Fiscal Procedure Code, republished, Official Gazette No. 513 from July 31st 2007.
Government Ordinance No. 66/2011 on the prevention, acknowledgement and sanctioning of the irregularities emerged in the use of the European funds and and/or the public national funds corresponding to them, Official Gazette No. 461 from June 30th 2011.
Law No. 94/1992 on the organization and functioning of the Court of Accounts, republished, Official Gazette, No. 282 from April 29th 2009.
Government Decision No. 101/2012 on the approval of the Methodological norms regarding the creation, organization and functioning of the economic-financial inspection, Official Gazette No. 148 from March 6th 2012.
