Înlesnirile la plată în contextul noilor reglementări cuprinse în Codul de procedură fiscală

Conf. univ. dr. Cristina ONEŢ

Universitatea "Lucian Blaga" din Sibiu

Facultatea de Drept

ABSTRACT

The new Fiscal Procedure Code, in force on 1^st of January 2016, addresses once more the issue of payment facilities but from a new perspective, allowing for a codification of the existent regulations in this field and offering a real support for contributors acting in good faith but found in financial struggle.

In this newly created context, the fiscal legislator establishes a true payment facility procedure that we have structured in the following presentation as a set of steps that will allow the reader to have a better understanding of this issue.

Furthermore, we tried to add some conceptual clarifications concerning various types of payment facilities and the formal conditions for such a system to become applicable, as well as other aspects regarding the fiscal legal consequences that have...