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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Bibliographic Details
Main Author: Silvia Lucia CRISTEA
Format: Article
Language:English
Published: Bucharest University of Economic Studies 2015-06-01
Series:Juridical Tribune
Subjects:
Online Access:http://www.tribunajuridica.eu/arhiva/An5v1/1%20Cristea.pdf