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Limitation In The Fiscal Law

Author

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  • GEORGE MIHU

Abstract

The limitation period is legally defined such the period in which the fiscal body must exercise its right of assessing tax liabilities or fines due to the civil law violations under the sanction of losing the right of assessing tax liabilities or fines due to the civil law violations and therefore, to lose the right to force the debtor to pay these liabilities. In the fiscal law the limitation appears both as a sanction imposed on the passivity of the fiscal bodies in connection with their ability of assessing fiscal obligations and requiring forced executions of the tax receivables and as a sanction against the taxpayer passivity in asking for the offset and refund of tax receivables. From this point of view we are able to demonstrate that limitation has a mobilizing component – it stimulates the rights owners in the fiscal area to take advantage of these rights within the provided legal frames.

Suggested Citation

  • George Mihu, 2011. "Limitation In The Fiscal Law," Journal of Academic Research in Economics, Spiru Haret University, Faculty of Accounting and Financial Management Constanta, vol. 3(3 (Novemb), pages 599-607.
    • Handle: RePEc:shc:jaresh:v:3:y:2011:i:3:p:599-607
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    More about this item

    Keywords

    taxpayer passivity; Tax Procedure Code; suspension; interruption.;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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