Comparison between the legal regime of the extinctive prescription in Romanian civil law and fiscal law
This article analyses the institution of the extinctive prescription, first synthesizing the common law stated by the Romanian Civil Code (Section I) and then the special regulation given by the Romanian Code of Fiscal Procedure (Section II) in which we differentiate between the particular legal reg...
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Format: | Article |
Language: | English |
Published: |
Bucharest University of Economic Studies
2015-06-01
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Series: | Juridical Tribune |
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Online Access: | http://www.tribunajuridica.eu/arhiva/An5v1/1%20Cristea.pdf |