Cadoul primit de fisc în pandemie: 687 de zile de prelungire a prescripţiei dreptului său de a stabili creanţe fiscale, precum şi a dreptului său de a efectua executarea silită

Tanţi ANGHEL

consultant fiscal independent

cadru didactic asociat la Academia de Studii Economice - Facultatea de drept

ABSTRACT

Hardly made public, the legislative measures during the COVID 19 pandemic that changed the course of tax prescriptions have significant implications for the taxpayer, the one who benefits from the effects of the prescription. Thus, the fiscal prescription, having the nature of an extinctive prescription, releases the taxpayer from the fiscal responsibility. Following the measures we will talk about in this article, the release does not come after 5 years, but after almost 7 years. How justified the measures were, you will find out below.

Keywords: tax prescription, non-start of prescription, suspension of prescription, tax claim, extension of deadlines, change of prescription course.

REZUMAT

A...