ECONOMIC AND LEGAL IMPLICATIONS OF THE FISCAL CODE

PhD. Verginia Vedinaş () and Phd. Candidate Laurenţiu Vedinaş ()
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PhD. Verginia Vedinaş: Professor at the Faculty of Law, University of Bucharest, associate member of the Academy of Scientists
Phd. Candidate Laurenţiu Vedinaş: PhD Police Academy

Internal Auditing and Risk Management, 2015, vol. 38, issue 1, 203-210

Abstract: This article aims to analyze the legal regime of Codes, in general, and of the Fiscal and Fiscal Procedure Codes, in particular. There are presented the applicable constitutional norms, the principles resulting from those rules and, in relation to these, the shortcomings in the practice of lawmaking registered in Romania. These deficiencies are relating to the adoption of the codes, the way of implement them, the frecquent modifications that are brought, and the terms of entry into force of the amending law.

Keywords: codes; enactment; complex laws; modification; adoption; entry into force; legal consequences; legal regime. (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:ath:journl:v:38:y:2015:i:1:p:203-210

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