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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


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