BRIEF CONSIDERATIONS ON THE PENALTIES FOR THE DELAYED PAYMENT OF FISCAL OBLIGATIONS
BRIEF CONSIDERATIONS ON THE PENALTIES FOR THE DELAYED PAYMENT OF FISCAL OBLIGATIONS
Author(s): Rada PostolacheSubject(s): Law, Constitution, Jurisprudence
Published by: Editura Lumen, Asociatia Lumen
Keywords: accessory fiscal obligation; interest; delayed payment penalties; delayed payment addition; legal regime
Summary/Abstract: Delayed payment penalties have been reintroduced in our fiscal system recently, by Government Ordinance No 39/2010 modifying the Fiscal Procedure Code. This regulation is meant to discourage inconsistent fiscal behavior of taxpayers, and to stimulate the complete collection of tax incomes for the public budget. Delayed payment penalties are integrated in the fiscal obligation accessory, together with the fiscal interest and delayed payment additions, having a particular legal regime unlike the latter mentioned. We shall analyze the delayed payment penalties, under the aspect of their legal nature, by using the law as instrument, especially the latest modifications brought to it.
Journal: Jurnalul de Studii Juridice
- Issue Year: VIII/2013
- Issue No: 1-2
- Page Range: 117-121
- Page Count: 5
- Language: English