Suspendarea prescripţiilor extinctive în materie fiscală prin aplicarea art. 2532 pct. 5 din Codul civil în vigoare

dr. IOANA MARIA COSTEA*

* e-mail: ioanamcostea@yahoo.com

Lector univ. - Facultatea de Drept, Universitatea "Alexandru Ioan Cuza", Iaşi

ABSTRACT

This study analyzes a correlation between the Fiscal Procedure Code (the suspension of the extinctive prescriptions in tax matters) and a provision of the Civil Code (suspension of the extinctive prescription as long as the debtor deliberately conceals from the creditor the existence or the exigibility of the debt).

The corroboration of these texts, implicitly imposed by the Criminal Procedure Code, raises a series of legal issues, which the author analyzes and, in her opinion, settles them as well.

Keywords: extinctive prescription in criminal matters; suspension; correlation with the Romanian Civil Code; legal regulations; problems; conclusions.

1. Sediul materiei şi incidenţa cazului de suspendare analizat. Prezentul studiu are ca...