L’APPLICATION DES NORMES CONSTITUTIONNELLES PAR LES JUGES CONSTITUTIONNELS ROUMAINS
THE APPLICATION OF CONSTITUTIONAL STANDARDS BY ROMANIAN CONSTITUTIONAL JUDGES

Summary/Abstract: The article describes how the Romanian Constitutional Court applies the provisions on the tax field, which are enshrined in the Romanian Constitution. By analyzing the establishment of state and local taxes within the constitutional framework, the author shows the important role of the Romanian Constitutional Court in this area. Through the exercise of its functions, the High Court ensures compliance with the principles of proportionality, legality and equity, but also compliance with the fundamental rights of taxpayers and their tax obligations.

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