Stingerea obligaţiilor fiscale prin darea în plată
Extinction of tax obligations by payment

Summary/Abstract: This paper attempts to analyze the “datio in solutum” principle as a reliable method of discharging tax obligations, as per the Romanian Rules of Fiscal Procedure endorsed under the Government Ordinance no. 92/2003, as well as in compliance with the Romanian Rules of Fiscal Procedure adopted under the Law no. 207/2015 effective as of January 1st 2016, by outlining the latest measures the new rules of fiscal procedure is to implement in respect to this legal concept.Therefore, in view of managing tax debts, the author attempted to emphasize the administrative procedure of discharging tax obligations under the “datio in solutum” principle as well as the legal consequences brought about by giving in payment, by correlating thereof with the provisions set out by the Romanian Civil Code which complements the Rules of Fiscal Procedures, except for the cases when special and derogatory provisions are envisaged by the latter.

• Details
• Contents