BRIEF CONSIDERATIONS ON THE PENALTIES FOR THE DELAYED PAYMENT OF FISCAL OBLIGATIONS

Authors

  • Rada POSTOLACHE Faculty of Law and Social- Political Sciences

Keywords:

accessory fiscal obligation, interest, delayed payment penalties, delayed payment addition, legal regime.

Abstract

Delayed payment penalties have been reintroduced in our fiscal system recently, by Government Ordinance No 39/2010 modifying the Fiscal Procedure Code. This regulation is meant to discourage inconsistent fiscal behavior of taxpayers, and to stimulate the complete collection of tax incomes for the public budget. Delayed payment penalties are integrated in the fiscal obligation accessory, together with the fiscal interest and delayed payment additions, having a particular legal regime unlike the latter mentioned. We shall analyze the delayed payment penalties, under the aspect of their legal nature, by using the law as instrument, especially the latest modifications brought to it.

References

Anitei, N.-C, (2011) Procedura fiscala, Universul Juridic Publishing House, Bucharest.

Cristea, S.L., (2004) Cumulul dobanzilor cu penalitatile de intarziere, in the Commercial Law Review No 6/2004.

Postolache, R., (2012) Accesories of fiscal obligation. Legal regime, in the volume - Challenges of the Knowledge Society, eBook,

Prouniversitaria Publishing House, Bucharest.

Government Emergency Ordinance No 92/2003, republished in the

Official Gazette No 513/31 July 2007.

Government Emergency Ordinance No 50/2013 on certain fiscal measures, Official Gazette No 320/3 June 2013

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Published

2018-01-22

How to Cite

POSTOLACHE, R. (2018). BRIEF CONSIDERATIONS ON THE PENALTIES FOR THE DELAYED PAYMENT OF FISCAL OBLIGATIONS. Jurnalul De Studii Juridice, 8(1-2). Retrieved from https://lumenpublishing.com/journals/index.php/jls/article/view/324

Issue

Vol. 8 No. 1-2 (2013): Jurnalul de Studii Juridice

Section

Law and Social Sciences