{"id":555,"date":"2026-02-09T14:14:26","date_gmt":"2026-02-09T14:14:26","guid":{"rendered":"https:\/\/danielastan.ro\/?p=555"},"modified":"2026-02-09T14:14:54","modified_gmt":"2026-02-09T14:14:54","slug":"care-este-termenul-legal-in-care-pot-depune-contestatia-impotriva-deciziei-de-impunere","status":"publish","type":"post","link":"https:\/\/danielastan.ro\/index.php\/2026\/02\/09\/care-este-termenul-legal-in-care-pot-depune-contestatia-impotriva-deciziei-de-impunere\/","title":{"rendered":"Care este termenul legal in care pot depune contestatia impotriva deciziei de impunere?"},"content":{"rendered":"\n<p>Potrivit dispozitiilor art.\u00a0269\u00a0alin. (4) din\u00a0Codul de procedura fiscala[i] contestatia\u00a0se depune\u00a0la organul fiscal emitent al actului administrativ atacat si nu este supusa taxelor\u00a0extrajudiciare de timbru.<\/p>\n\n\n\n<p>Conform prevederilor art.\u00a0270\u00a0alin. (1) din\u00a0Codul de procedura fiscala \u00a0contestatia\u00a0se depune in\u00a0<strong><em>termen\u00a0de\u00a045 (patruzeci si cinci) de zile\u00a0de la data comunicarii actului administrativ fiscal,\u00a0sub sanctiunea\u00a0decaderii<\/em><\/strong>.<\/p>\n\n\n\n<p>Observam<a href=\"#_edn2\" id=\"_ednref2\">[ii]<\/a>, asadar ca&nbsp;termenul&nbsp;de 45 de zile&nbsp;mentionat de legiuitor este un&nbsp;termen&nbsp;de decadere&nbsp;(ceea ce inseamna practic ca, in situatia in care,&nbsp;contestatia&nbsp;nu se depune in&nbsp;termenul&nbsp;respectiv, depunerea acesteia ulterior datei respective este tardiva)<a href=\"#_edn3\" id=\"_ednref3\">[iii]<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Exceptii de la termenul legal in care pot depune contestatia impotriva deciziei de impunere<\/h2>\n\n\n\n<p>Exista si <strong><em>o exceptie<\/em><\/strong>, cea prevazuta de\u00a0 art.\u00a0270\u00a0alin. (4) din\u00a0Codul de procedura fiscala, respectiv \u201cDaca actul administrativ fiscal nu contine elementele prevazute la art. 46 alin. (2) lit. i), contestatia poate fi depusa, in <strong><em>termen de 3 luni de la data comunicarii actului administrativ fiscal, la organul fiscal emitent al actului administrativ atacat<\/em><\/strong>\u201d.<\/p>\n\n\n\n<p>Prin elementele prev\u0103zute la art. 46 alin. (2) lit. i) se intelege situatia in care&nbsp; lipsesc anumite elemente din actul administrativ fiscal, respectiv: posibilitatea de a fi contestat, termenul de depunere a contestatiei si organul fiscal la care se depune contestatia.<\/p>\n\n\n\n<p>&nbsp;In acest caz, termenul&nbsp;este de&nbsp;3 luni&nbsp;de la data comunicarii actului administrativ fiscal, la organul fiscal emitent al actului administrativ atacat.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p><a href=\"#_ednref1\">[i]<\/a> Codul de Procedura Fiscala din 2015 (Legea nr. 207\/2015) publicat in M.Of. 547&nbsp;din&nbsp;2015.07.23<\/p>\n\n\n\n<p><a id=\"_edn2\" href=\"#_ednref2\">[ii]<\/a> M. M. MOCEANU, Contesta\u0163ta titlului de creanta si a altor acte administrative fiscale, Comentarii Practice Fiscal 9 din 2024. <\/p>\n\n\n\n<p><a href=\"#_ednref3\" id=\"_edn3\">[iii]<\/a> Ibidem<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Potrivit dispozitiilor art.\u00a0269\u00a0alin. (4) din\u00a0Codul de procedura fiscala[i] contestatia\u00a0se depune\u00a0la organul fiscal emitent al actului administrativ atacat si nu este supusa taxelor\u00a0extrajudiciare de timbru. Conform prevederilor art.\u00a0270\u00a0alin. (1) din\u00a0Codul de procedura fiscala \u00a0contestatia\u00a0se depune in\u00a0termen\u00a0de\u00a045 (patruzeci si cinci) de zile\u00a0de la data comunicarii actului administrativ fiscal,\u00a0sub sanctiunea\u00a0decaderii. Observam[ii], asadar ca&nbsp;termenul&nbsp;de 45 de zile&nbsp;mentionat de legiuitor&hellip;&nbsp;<a href=\"https:\/\/danielastan.ro\/index.php\/2026\/02\/09\/care-este-termenul-legal-in-care-pot-depune-contestatia-impotriva-deciziei-de-impunere\/\" class=\"\" rel=\"bookmark\">Cite\u0219te mai mult &raquo;<span class=\"screen-reader-text\">Care este termenul legal in care pot depune contestatia impotriva deciziei de impunere?<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[74,35,76,75],"aioseo_notices":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Care este termenul legal in care pot depune contestatia impotriva deciziei de impunere? | Avocat Daniela Stan - Avocat Constanta<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/danielastan.ro\/index.php\/2026\/02\/09\/care-este-termenul-legal-in-care-pot-depune-contestatia-impotriva-deciziei-de-impunere\/\" \/>\n<meta property=\"og:locale\" content=\"ro_RO\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Care este termenul legal in care pot depune contestatia impotriva deciziei de impunere? | Avocat Daniela Stan - Avocat Constanta\" \/>\n<meta property=\"og:description\" content=\"Potrivit dispozitiilor art.\u00a0269\u00a0alin. (4) din\u00a0Codul de procedura fiscala[i] contestatia\u00a0se depune\u00a0la organul fiscal emitent al actului administrativ atacat si nu este supusa taxelor\u00a0extrajudiciare de timbru. Conform prevederilor art.\u00a0270\u00a0alin. (1) din\u00a0Codul de procedura fiscala \u00a0contestatia\u00a0se depune in\u00a0termen\u00a0de\u00a045 (patruzeci si cinci) de zile\u00a0de la data comunicarii actului administrativ fiscal,\u00a0sub sanctiunea\u00a0decaderii. Observam[ii], asadar ca&nbsp;termenul&nbsp;de 45 de zile&nbsp;mentionat de legiuitor&hellip;&nbsp;Cite\u0219te mai mult &raquo;Care este termenul legal in care pot depune contestatia impotriva deciziei de impunere?\" \/>\n<meta property=\"og:url\" content=\"https:\/\/danielastan.ro\/index.php\/2026\/02\/09\/care-este-termenul-legal-in-care-pot-depune-contestatia-impotriva-deciziei-de-impunere\/\" \/>\n<meta property=\"og:site_name\" content=\"Avocat Daniela Stan - Avocat Constanta\" \/>\n<meta property=\"article:published_time\" content=\"2026-02-09T14:14:26+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-02-09T14:14:54+00:00\" \/>\n<meta name=\"author\" content=\"Cabinet Avocat\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Scris de\" \/>\n\t<meta name=\"twitter:data1\" content=\"Cabinet Avocat\" \/>\n\t<meta name=\"twitter:label2\" content=\"Timp estimat pentru citire\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/danielastan.ro\/index.php\/2026\/02\/09\/care-este-termenul-legal-in-care-pot-depune-contestatia-impotriva-deciziei-de-impunere\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/danielastan.ro\/index.php\/2026\/02\/09\/care-este-termenul-legal-in-care-pot-depune-contestatia-impotriva-deciziei-de-impunere\/\"},\"author\":{\"name\":\"Cabinet Avocat\",\"@id\":\"https:\/\/danielastan.ro\/#\/schema\/person\/e47ad96133e60a7ebaabef742164172a\"},\"headline\":\"Care este termenul legal in care pot depune contestatia impotriva deciziei de impunere?\",\"datePublished\":\"2026-02-09T14:14:26+00:00\",\"dateModified\":\"2026-02-09T14:14:54+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/danielastan.ro\/index.php\/2026\/02\/09\/care-este-termenul-legal-in-care-pot-depune-contestatia-impotriva-deciziei-de-impunere\/\"},\"wordCount\":290,\"publisher\":{\"@id\":\"https:\/\/danielastan.ro\/#organization\"},\"keywords\":[\"cod procedura fiscala\",\"contestatie decizie de impunere\",\"exceptii de la termen legat decizie de impunere\",\"termen legal contestatie decizie de impunere\"],\"articleSection\":[\"Noutati\"],\"inLanguage\":\"ro-RO\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/danielastan.ro\/index.php\/2026\/02\/09\/care-este-termenul-legal-in-care-pot-depune-contestatia-impotriva-deciziei-de-impunere\/\",\"url\":\"https:\/\/danielastan.ro\/index.php\/2026\/02\/09\/care-este-termenul-legal-in-care-pot-depune-contestatia-impotriva-deciziei-de-impunere\/\",\"name\":\"Care este termenul legal in care pot depune contestatia impotriva deciziei de impunere? 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