Actualizarea sumelor cu rata inflației în dreptul fiscal
The Updating of Amounts Using the Inflation Rate in Tax Law
Author(s): Roxana Elena StuparuSubject(s): Law, Constitution, Jurisprudence, Law on Economics, EU-Legislation, Commercial Law
Published by: Editura Hamangiu S.R.L.
Keywords: : indexation according to the inflation rate; sums collected or paid illegally to the state budget; tax litigation; monetary fluctuations; penalties; unjust enrichment;
Summary/Abstract: The present article represents a short analysis of the relevant doctrine and jurisprudence concerning the applications in which it is requested the indexation according to the inflation rate of the sums that are collected or paid illegally to the state budget
Journal: Cluj Tax Forum
- Issue Year: II/2019
- Issue No: 3
- Page Range: 49-52
- Page Count: 4
- Language: Romanian
- Content File-PDF