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

Rada Postolache
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Rada Postolache: Associate Professor PhD, Valahia University of Targoviste, Faculty of Law and Social- Political Sciences.

Jurnalul de Studii Juridice, 2013, vol. 1-2, 117-121

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.

Keywords: accessory fiscal obligation; interest; delayed payment penalties; delayed payment addition; legal regime. (search for similar items in EconPapers)
JEL-codes: A23 (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:lum:rev4rl:v:1-2:y:2013:i::p:117-121

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