FISCAL PROCEDURAL LAW
Romanian edition. Original title: DREPT PROCEDURAL FISCAL
LUMEN – Copyright © 2009 – LAW Book Series
FORMAT: Paperback PAGES: 235 LANGUAGE: Romanian
ISBN: 978-973-166-143-8
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Description:
The public finance system is closely linked to the political, economic-financial conception and the way of organizing a country. Therefore, we will try to describe the context in which the fiscal legislation appeared and evolved in Romania. An important step in the systematization of the tax legislation was made in December 2003 when, under pressure from the business community and the European Union, the two codes were adopted: Fiscal Code, adopted by Law no. 571 of December 19, and the Fiscal Procedure Code, adopted by Government Ordinance no. 92 of December 29, 2003. In the years 2004 – 2009, the two codes were modified and supplemented several times, republished and again modified. (The author)
Topics of interest:
- fiscal procedural law
- tax authorities
- fiscal control
- contributor
- tax obligations
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