8. Dansul incoerenţei – între prescripţie şi decădere în reglementarea dreptului de a cere restituirea unor taxe incompatibile cu dreptul Uniunii Europene
8. The dance of inconsistency – between limitation periods and forfeiture of right in the regulation of the right to claim the refund of charges incompatible with EU law

Summary/Abstract: This article explores the legal framework of the institutions of forfeiture and extinctive prescription within the sphere of fiscal law, highlighting their specific interrelations as they have emerged from a normative conflict concerning the taxpayer’s right to claim reimbursement of unlawfully levied amounts, a conflict shaped by the requirements of European Union law. The analysis explores how, on the „dance floor” of legal implementation, the national legislator’s incoherent steps and persistent adherence to a difficult to justify error, in regulating taxes contrary to European Union law and in adopting subsequent remedial measures through Government Emergency Ordinance No. 52/2017 have, at the jurisprudential level, created the premises for diffuse and inconsistent interpretations of the institutions in question, resulting in their non uniform application throughout the national legal order.

• Details
• Contents