THE EXTINCTION OF THE FISCAL OBLIGATIONS BY PAYMENT AND ITS SUPPLEMENTARY OPERATIONS IN THE LIGHT OF THE NEW REGULATIONS OF THE FISCAL PROCEDURE CODE

Cristina Onet

FIAT IUSTITIA, 2016, vol. 10, issue 1, 138-153

Abstract: Fiscal debt discharge by payment is the goal of all fiscal systems of the modern world, since payment leads to the collection of money for the public funds. For this reason the legislator has provided detailed regulation concerning payment in an attempt to meet the everyday needs and to eliminate discrepancies that can overburden the public funds collection process. Alongside payment, the regulations, and this article as well, dwell on collateral operations to payment such as compensation,reimbursement, applicable sanction and due indemnities for late payment of the fiscal debts. The present article also looks on the legal regulations concerning the due date for payment, the order offiscal debts discharge when there are more debts due for various amounts of time, and to all the other aspects that require further comments and explanations, using references to the doctrine for a better understanding of the newly modified Romanian legislation.

Keywords: fiscal debt; payment; public funds collection; due date for payment (search for similar items in EconPapers)
Date: 2016
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