L’AUTOLIMITATION DU JUGE CONSTITUTIONNEL ROUMAIN EN MATIÈRE DE JUSTICE FISCALE
SELF-LIMITATION OF THE ROMANIAN CONSTITUTIONAL JUDGE IN MATTERS OF TAX JUSTICE

Summary/Abstract: The author analyzes the position adopted by the Romanian constitutional judge regarding tax justice from a substantive and formal point of view, particularly vis-à-vis the legislator. Such an approach thus makes it possible to explain the reasons that lead the constitutional judge, reconciling tax requirements, legislator’s room for maneuver and fundamental rights, to adopt a reserved position on the issue of tax justice.

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