Reprezentanţii suveranităţii naţionale şi principiul predictibilităţii în materie fiscală // Representatives of national sovereignty and the principle of predictability in tax law
In accordance with Sieyès' understanding of sovereignty, later reflected in the text of the Romanian Constitution, the title of sovereignty rests with the Romanian people, who exercise it through their representative organs.Thus, the representatives of the sovereign power undertake to ensure th...
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| Format: | Article |
| Language: | English |
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Editura Universității „Alexandru Ioan Cuza” din Iași
2024-04-01
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| Series: | Analele Ştiinţifice ale Universităţii "Al.I. Cuza" din Iaşi. Ştiinţe Juridice |
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| Online Access: | http://pub.law.uaic.ro/ro/volume-publicate/2024/anale-uaic.-ssj-tomul-lxx-nr.-i/drept-public/maria-laiu-tincu-reprezentanii-suveranitii-naionale-1 |
| _version_ | 1827276455167393792 |
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| author | Maria Laiu-Tincu |
| author_facet | Maria Laiu-Tincu |
| author_sort | Maria Laiu-Tincu |
| collection | DOAJ |
| description | In accordance with Sieyès' understanding of sovereignty, later reflected in the text of the Romanian Constitution, the title of sovereignty rests with the Romanian people, who exercise it through their representative organs.Thus, the representatives of the sovereign power undertake to ensure the stability of the legal regulations, so that, frequent changes in legislation and the legal or economic regime of taxes do not put the taxpayer in a situation where he cannot make a fiscal planning, and inherently disrupt its activities, especially economic. Based on these dynamics, the present study also proposes a broadening of the spectrum of analysis of the principle of predictability, which is not limited to the fiscal matter, but considers the entire normative corpus, being even a formal requirement subject to extrinsic examination by the Constitutional Court of Romania on the control of the constitutionality of the laws, lato sensu. |
| first_indexed | 2024-04-24T06:49:03Z |
| format | Article |
| id | doaj.art-9cac0fa801f84558ba58044d1f15d84f |
| institution | Directory Open Access Journal |
| issn | 1221-8464 2537-3048 |
| language | English |
| last_indexed | 2024-04-24T06:49:03Z |
| publishDate | 2024-04-01 |
| publisher | Editura Universității „Alexandru Ioan Cuza” din Iași |
| record_format | Article |
| series | Analele Ştiinţifice ale Universităţii "Al.I. Cuza" din Iaşi. Ştiinţe Juridice |
| spelling | doaj.art-9cac0fa801f84558ba58044d1f15d84f2024-04-22T14:38:47ZengEditura Universității „Alexandru Ioan Cuza” din IașiAnalele Ştiinţifice ale Universităţii "Al.I. Cuza" din Iaşi. Ştiinţe Juridice1221-84642537-30482024-04-0170120121510.47743/jss-2024-70-1-12Reprezentanţii suveranităţii naţionale şi principiul predictibilităţii în materie fiscală // Representatives of national sovereignty and the principle of predictability in tax lawMaria Laiu-Tincu0Universitatea „Alexandru Ioan Cuza” din IașiIn accordance with Sieyès' understanding of sovereignty, later reflected in the text of the Romanian Constitution, the title of sovereignty rests with the Romanian people, who exercise it through their representative organs.Thus, the representatives of the sovereign power undertake to ensure the stability of the legal regulations, so that, frequent changes in legislation and the legal or economic regime of taxes do not put the taxpayer in a situation where he cannot make a fiscal planning, and inherently disrupt its activities, especially economic. Based on these dynamics, the present study also proposes a broadening of the spectrum of analysis of the principle of predictability, which is not limited to the fiscal matter, but considers the entire normative corpus, being even a formal requirement subject to extrinsic examination by the Constitutional Court of Romania on the control of the constitutionality of the laws, lato sensu.http://pub.law.uaic.ro/ro/volume-publicate/2024/anale-uaic.-ssj-tomul-lxx-nr.-i/drept-public/maria-laiu-tincu-reprezentanii-suveranitii-naionale-1principles of taxationsovereigntypredictabilitythe people's representatives |
| spellingShingle | Maria Laiu-Tincu Reprezentanţii suveranităţii naţionale şi principiul predictibilităţii în materie fiscală // Representatives of national sovereignty and the principle of predictability in tax law Analele Ştiinţifice ale Universităţii "Al.I. Cuza" din Iaşi. Ştiinţe Juridice principles of taxation sovereignty predictability the people's representatives |
| title | Reprezentanţii suveranităţii naţionale şi principiul predictibilităţii în materie fiscală // Representatives of national sovereignty and the principle of predictability in tax law |
| title_full | Reprezentanţii suveranităţii naţionale şi principiul predictibilităţii în materie fiscală // Representatives of national sovereignty and the principle of predictability in tax law |
| title_fullStr | Reprezentanţii suveranităţii naţionale şi principiul predictibilităţii în materie fiscală // Representatives of national sovereignty and the principle of predictability in tax law |
| title_full_unstemmed | Reprezentanţii suveranităţii naţionale şi principiul predictibilităţii în materie fiscală // Representatives of national sovereignty and the principle of predictability in tax law |
| title_short | Reprezentanţii suveranităţii naţionale şi principiul predictibilităţii în materie fiscală // Representatives of national sovereignty and the principle of predictability in tax law |
| title_sort | reprezentantii suveranitatii nationale si principiul predictibilitatii in materie fiscala representatives of national sovereignty and the principle of predictability in tax law |
| topic | principles of taxation sovereignty predictability the people's representatives |
| url | http://pub.law.uaic.ro/ro/volume-publicate/2024/anale-uaic.-ssj-tomul-lxx-nr.-i/drept-public/maria-laiu-tincu-reprezentanii-suveranitii-naionale-1 |
| work_keys_str_mv | AT marialaiutincu reprezentantiisuveranitatiinationalesiprincipiulpredictibilitatiiinmateriefiscalarepresentativesofnationalsovereigntyandtheprincipleofpredictabilityintaxlaw |