Termenul de prescripție a acțiunii directe în contenciosul fiscal – un drept potestativ în domeniul fiscalității?
The statute of limitation for the direct court claim in tax litigation – are we in the presence of a liberty right in the area of tax law? .

Summary/Abstract: According to the Tax Procedure Cod, if the tax challenge is not settled within 6 months from its submission, the taxpayer is entitled to directly address the court of law. The legislation does not establish a statute of limitation for submitting this type of claim to the courts, neither does it qualify it as not subject to any statute of limitation at all and this ambiguity has raised issues in practice. This analysis intends to focus specifically on this issue and submits a somewhat unusual approach

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