Principiile fiscalității pozitive între valoarea „în principiu” și valoarea „de principiu”
Principles of Positive Taxation Between the Value “In Principle” and the Value “Of Principle”

Summary/Abstract: Through specific tax policy instruments, in recent years in Romania, in many cases the value of principle has been replaced by the value „in principle”, which marks an unforgivable relativization of the legal effects specific to principles, especially the „legal principles” of taxation. The legal value of the principle, specific, inherent to the principle, has been downgraded, relativized to the value „in principle”, which allows and sustains multiple exceptions that invalidate, partially or totally, the tax principle, whether we have a standard‑principle, a higher‑principle or a principle extracted from case law.

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