Conduita autorităților publice vs. principiul protecției încrederii legitime
The Conduct of Public Authorities vs. The Principle of Protection of Legitimate Interest

Summary/Abstract: The material vision of the rule of law imposes on the law the qualities necessary to guarantee individual freedom by ensuring legal certainty and the legitimate expectations of legal subjects in the continuity of state action. This obligation entails the requirement to know how the principles are used because the rule of law as it is recognized today at the level of union law is not a state where everything is regulated by law but a state that ensures a certain kind of right, a right based on its general and branch principles. The purpose of this analysis derives from the requirement to settle in national law the mode of the applications of representations as a criterion of the principle of protection of legitimate expectations. In the end, we want to settle in national tax law the rule outlined by the CJEU, according to which the principle of the protection of legitimate expectations requires an appropriate balance between the importance of the measures to be adopted and the legitimate expectations in the continuation of the current legal situation.

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