Buna-credință în raporturile dintre fisc și contribuabil, o vorbă goală sau o obligație imperativă, a cărei nerespectare trebuie sancționată cu anularea actelor de impunere?
Good faith in relations between the tax authorities and the taxpayer, an empty phrase or a binding obligation, failure to comply with which must be sanctioned by the annulment of taxation documents?

Summary/Abstract: Our paper is based on a series of practical situations that bring into question the principle of good faith, as a general and imperative rule that should define the content of legal relations. Compliance with this principle is all the more important in public law relations, such as tax law, characterized by a power position of the tax authorities, and by its employment the sanctioning of the non-compliant conduct of the tax authorities should be possible, both in the case of manifest breaches of procedural obligations, and, especially, in the event of the failure to comply with the purpose of the legal provisions.

• Details
• Contents