Înțelepciunea și deșertăciunea scrisorilor de pe munte – o perspectivă financiar-constituțională asupra principiului legalității impunerii
The wisdom and vanity of the letters written from the mountain - a financial and constitutional perspective on the legality of taxation

Summary/Abstract: Both happiness and malediction, the legality of taxation is the keystone in assuming the general obligation to contribute to public expenses. The consent to taxation is dependent on the guarantee that individual freedom is defeated only through and within the limits of the law and the constitutional provision of the legality of taxation should, in theory, represent a guardian of this guarantee. From Rousseau's letters we learn that there is no freedom in the absence of law and that it is the law that perfects it, but isn`t the misinterpretation of the law the element that constrains us? The purpose of the study is an analysis of the principle of the legality of taxation, from a financial and constitutional perspective, with a critical focus on the interpretation problems generated by the jurisprudence of the Constitutional Court and on the involvement of the executive power in the legislative process.

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