Reflections on the Right of Appreciation of the Fiscal Authority with an Impact on Young Entrepreneurs
The importance of this paper concerns the right of appreciation of the fiscal authority
in quality as administrator of fiscal receivables due to the consolidated budget, which holds a primordial role in the collect a revenues due by taxpayers. The young entrepreneurs, as taxpayers, have an obligation to know rigorously transparency mechanisms established by law,
in order to fulfill a fiscal obligations due at state budget, but the role of fulfillment of the right of appreciation of the fiscal authority is to create the premises of fulfillment of rights
provided fiscal legislation. The exercise of the right of assessment by the fiscal authority must comply with the requirements established by the Fiscal Procedure Code, being a prerogative of the democracy system within a rule of law. The conduct of the fiscal authority, the role and importance of examining the facts of each taxpayer, the limits established by law within which all this is exercised lead to a careful analysis, viewed from the perspective of the young entrepreneur. This category of entrepreneur is less in the spotlight of the fiscal authority, so that, this study reveals situations for which there must be serious concerns on the part of the actors involved in order to improve the condition of the young entrepreneur.
. Șaguna DD, Radu DI. Fiscal Law. Taxation. Fiscal Obligations. Fiscal Statements, 2nd Edition, CH Beck Publishing House. 2017; 39: 16.
. Bistriceanu GhD, Negrea EGr, Pătrășcoiu L. Finance and Credit in Industry, Constructions and Transports. Bucharest: Didactic and Pedagogical Publishing House; 1977. 302 p.
. Article 2 from Fiscal Code.
. Șaguna DD. Financial and Fiscal Law, All Beck Publishing House. 2003, 370 p.
. Jeze G. Cours de Finances Publiques, LGDJ Editeur Juridique Francais, Paris; 1936, 38 p.
. Șaguna DD. Treaty of Fiscal Law. Bucharest: Eminescu Publishing House; 1998, 445 p.
. Judgment of the CJEU of 9 November 2017, Cause C-298/16, parts: Teodor Ispas, Anduța Ispas V. General Directorate of Public Finances Cluj.
. Available from: http://curia.europa.eu/juris/document/document.jsf?text =& docid=196496&doclang=RO
Copyright (c) 2020 LUMEN Proceedings
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
Selection and peer-review under responsibility of the Organizing Committee of the conference.
This is an Open Access article distributed under the terms of the Creative Commons Attribution-Noncommercial 4.0 Unported License, permitting all non-commercial use, distribution, and reproduction in any medium, provided the original work is properly cited