Regimul juridic al majorărilor de întârziere
The legal regime of penalties for delay

Summary/Abstract: This paper “The legal status of late payment fees” offers an extensive analysis of the topic, starting from their first regulation in GO no. 11/1996. Beside the chronological approach of the evolution of the late payment fees legal institution, as interpreted by the Romanian legislator, the paper also lays down a radiography of the public law doctrine concerning their legal nature. It is worth mentioning that in time the late payment fees institution has evolved to two different institutions specific to failure of paying the fiscal debts in due time, respectively the interests (different from those applicable in private law) and late payment penalties. Acknowledging the confusions that this inappropriate terminology for fiscal law creates, this paper brings critics to the fiscal procedural legislation that is responsible for such confusions. It also makes numerous observations and critics concerning the current legislation which makes references to interests, penalties and late payment fees, maintaining the terminology with only some small changes compared to the original regulation. We are arguing that using one term or another in the absence of any clear criteria voids the entire regulation of scientific support. We therefore offer in this paper some suggestions and propose amendments to the law, as well as make some observations concerning some legal problems that are so intrinsically flawed that the question marks we raised in this paper do not await further responses.

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