One may formulate a preliminary complaint within 30 days from the communication of the fiscal administrative document against the financial control report. This complaint shall be formulated by the objector in writing and shall contain:
The preliminary complaint cannot have as object amounts and measures other than those set by the contested document.
The objector may submit as proof for the formulated complaint documents which were not taken into account by the financial control body.
Caution, submitting the preliminary complaint does not suspend the execution of the contested act.
The objector may renounce the preliminary complaint until its resolution via a renouncement request submitted for this purpose, and the resolution body shall communicate to the objector the decision by which the complaint renouncement is acknowledged. Nonetheless, by renouncing the complaint the objector does not lose the right to submit a new complaint within the general deadline for its submission.
A decision shall be issued for resolving the preliminary complaint, which is definitive in the appeal administrative system, but it can be appealed by the objector with a competent administrative litigation court, in the terms of the law.
The preliminary complaint shall be analysed in relation to the claims of the parties, the legal dispositions invoked by the latter and the existent documents in the dossier of the cause and the resolution of the complaint shall be carried out within the limits of the notification. In order to clarify the cause, the competent resolution body may request from the specialized entities within ANAF and M.F.P. their point of view.
By resolving the preliminary complaint there cannot be created a more difficult situation for the objector in their own appeal procedure.
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