ACCESSORIES OF FISCAL OBLIGATION. LEGAL REGIME
The interest – which is an institution typical to private law, has been taken over by the fiscal field and adapted to the specific features of fiscal obligation – being defined by its imperative legal regime, which has at the least the following characteristic elements: unitary character, imposed le...
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Format: | Article |
Language: | English |
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Nicolae Titulescu University Publishing House
2012-05-01
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Series: | Challenges of the Knowledge Society |
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Online Access: | http://cks.univnt.ro/uploads/cks_2012_articles/index.php?dir=01_legal_sciences%2F&download=cks_2012_legal_sciences_art_099.pdf |