Explicaţii pe fondul excepţiei de neconstituţionalitate admisă vizând dreptul patrimonial la pensie (art. 101C. fisc.)

Cercetător ştiinţific dr. Adela Sorinela SAFTA

Universitatea TITU MAIORESCU Bucureşti

Institutul de Studii, Cercetare, Dezvoltare şi Inovare

Drd. Lavinia POPESCU

Academia de Studii Economice din Bucureşti

Consilier Deloitte România

Drd. Daniel FODOREAN

Academia de Studii Economice din Bucureşti

ABSTRACT

Given the recent pension reform law, there have been numerous discussions and cases pending în court regarding the right to a pension as guaranteed under the national statute currently în effect. A number of normative measures, some of which generate both public interest and, more importantly, a rectification of the Constitutional Court of Romania, lead to the consolidation of the essential ideas that underpin the formation of the right to a pension.

Therefore, it is important to note that, în accordance with Article 1 of the First Additional Protocol to the Convention for the...