Despre amânarea la plată a penalităților în procedura eșalonării sau cum practica schimbă legea
About Deferring the Payment of Penalties in the Scheduling Procedure or How Practice Changes the Law
Author(s): Ciprian PăunSubject(s): Politics / Political Sciences, Politics, Economy, Public Law, Fiscal Politics / Budgeting
Published by: Editura Hamangiu S.R.L.
Keywords: tax penalties; non‑declaration penalties; tax rule; administrative practice; reduction of non‑declaration penalties; postponement of payment; installment payment;
Summary/Abstract: In this article, the author intends to clarify the correct interpretation of the Romanian procedural rules regarding non‑declaration penalties, as it seems that the administrative practice is contrary to the law. To that extent, the author analyzes the applicable procedural provisions, as well as the statement opinion of the Romanian Chamber of Tax Consultants, and advises on the proper interpretation of the tax law.
Journal: Cluj Tax Forum
- Issue Year: VII/2024
- Issue No: 3
- Page Range: 227-230
- Page Count: 4
- Language: Romanian
- Content File-PDF
