The Commission issues decisions on matters of fiscal nature, corroborating the specialized legislation with related legislation, as appropriate, requiring a unitary solution to eliminate different interpretations in the enforcement of legislation, as well as for matters relating to conflicts of jurisdiction arising between the tax organs which are not under a common hierarchical body.
The decisions of the commission’s unitary application don’t have an impact on the administrative fiscal acts which remained final and irrevocable in the legal system.
The unitary solutions passed through decisions of the commission and approved by order of the Minister of Public Finance are applicable from the coming into effect date of the legislative act had in view when solving each case.
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