ECONOMIC AND LEGAL IMPLICATIONS OF THE FISCAL CODE
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Authors:
• PhD. Verginia VEDINAŞ, email: verginia.vedinas@rcc.ro, Afiliation: Professor at the Faculty of Law, University of Bucharest, associate member of the Academy of Scientists,
• Phd. Candidate Laurenţiu VEDINAŞ, email: dodo_emre9@yahoo.com, Afiliation: PhD Police AcademyPages:
• 203|210 -
Keywords: codes, enactment, complex laws, modification, adoption, entry into force, legal consequences, legal regime.
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Abstract:
This article aims to analyze the legal regime of Codes, in general, and of the Fiscal and Fiscal Procedure Codes, in particular. There are presented the applicable constitutional norms, the principles resulting from those rules and, in relation to these, the shortcomings in the practice of lawmaking registered in Romania. These deficiencies are relating to the adoption of the codes, the way of implement them, the frecquent modifications that are brought, and the terms of entry into force of the amending law.
