romanian english

Ioana Maria COSTEA: Considerations on compensation as a way of extinction of tax claims

Abstract: This study analyzes the legal provisions on compensation, such as are provided in the Fiscal Procedure Code. Compensation is a useful tool in the management procedure of tax claims, which has a number of features in comparison with the generic institution compensation in civil law. Equally, the study highlights a number of specific nuances of tax law concerning chargeability and due date and punctual meanings assigned by the legislature in the matter of compensation.
Keywords: compensation, tax rights, chargeability, due date

Faculty of Law

B-dul Carol I nr. 11, cod 700506, IAŞI
Secretariat full-time learning:
+40 232 201058
+40 232 201158
Fax: +40 232 201858
Secretariat distance learning:
+40 232 201272
Fax: +40 232 201872

Copyright Faculty of Law, IAŞI , 2024
The server generated the answer in 0.0924 sec.