STUDY CONCERNING THE SPECIAL TAXES FOR THE REMOVAL AND BLOCKING OF VEHICLES PARKED ON THE PUBLIC DOMAIN Cover Image

STUDIU PRIVIND TAXELE SPECIALE INSTITUITE PENTRU ACTIVITĂŢILE DE RIDICARE ŞI BLOCARE A AUTOVEHICULELOR PARCATE PE DOMENIUL PUBLIC
STUDY CONCERNING THE SPECIAL TAXES FOR THE REMOVAL AND BLOCKING OF VEHICLES PARKED ON THE PUBLIC DOMAIN

Author(s): Cosmin Flavius Costaş
Subject(s): Law, Constitution, Jurisprudence
Published by: Studia Universitatis Babes-Bolyai
Keywords: local public service; special taxes; vehicle removal; vehicle blocking; complementary contraventional sanctions; competence.

Summary/Abstract: Study concerning the special taxes for the removal and blocking of vehicles parked on the public domain. As they are always "hungry" for income from new and productive taxes, the Romanian local authorities have paid particular attention to special taxes. In this respect, easy money has been gained from the special taxes associated with the removal and blocking of vehicles parked on the public domain. In this study, the author seeks to establish whether the creation of a local public service by the local authorities is possible and furthermore if the special taxes can be associated with such a public service.

  • Issue Year: 57/2012
  • Issue No: 1
  • Page Range: 43-51
  • Page Count: 9
  • Language: Romanian