Implicaţiile noului Cod fiscal şi ale noului Cod de procedură fiscală în materia contractelor civile

Conf. univ. dr. Oliviu PUIE

Universitatea "Dimitrie Cantemir" din Târgu-Mureş

Facultatea de drept

Abstract

One of the issues which have been less discussed in the legal literature concerns the implications of the new Fiscal Code and the new Fiscal Procedure Code in the field of civil contracts.

Starting from these considerations and in the context in which the mutual agreement of the parties in civil contracts cannot ignore the provisions of the public order regulations established by the new Fiscal Code and the new Fiscal Procedure Code in terms of payment of taxes and fees owed by concluding civil contracts, this study aims to analyze some of the major implications that the new tax legislation causes in matters of civil contracts.

Keywords: civil contracts, Fiscal Code, Fiscal Procedure Code, taxes, fees

Rezumat

Una dintre problemele mai puţin analizate în literatura de specialitate este aceea...