Cât de diferită este procedura fiscală? Elemente de compatibilitate între procedura fiscală și procedura civilă
How unique is tax procedure? Points of compatibility between tax procedure and civil procedure

Summary/Abstract: The article sets out to briefly explore the supplementation of tax procedure by means of integrating rules from civil law or civil procedure, with the aim to present a few practical situations, which require an examination of the degree of compatibility between the former and the latter.

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