Cadoul primit de Fisc în pandemie: 687 de zile de prelungire a prescripției dreptului său de a stabili creanțe fiscale, precum și a dreptului său de a efectua executarea silită
The present received by the tax authority during the pandemic: 687 days of extension of the limitation period for its right to establish tax claims, as well as for its right to carry out foreclosure

Summary/Abstract: Almost never made public, the legislative measures took during the COVID-19 pandemic, which changed the course of tax prescriptions, have significant implications on taxpayers, who benefit from the effects of the limitation. Thus, the tax limitation period, having the nature of a limitation period, releases taxpayers from fiscal responsibility. Following the measures we will discuss in this article, the release does not occur after 5 years anymore, but after almost 7 years. Just how justified the measures were, you will find out below.

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