Implicații economice şi juridice ale Codului fiscal
Economics and legal implications on the Fiscal Code

Summary/Abstract: This article aims to analyze the legal regime of Codes, in general, and of the Fiscal and Fiscal Procedure Codes, in particular. There are presented the applicable constitutional norms, the principles resulting from those rules and, in relation to these, the shortcomings in the practice of lawmaking registered in Romania. These deficiencies are relating to the adoption of the codes, theway of implement them, the frecquent modifications that are brought, and the terms of entry into force of the amending law.

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