ÎNTELESURI PRACTICE ALE INCIDENȚEI NORMELOR ADMINISTRATIVE ȘI FISCALE PRIVITOARE LA PLATA IMPOZITULUI ANUAL AFERENT AUTOTURISMULUI
PRACTICAL MEANINGS OF THE INCIDENCE OF THE ADMINISTRATIVE AND TAX RULES, RELATING TO THE PAYMENT OF THE ANNUAL CAR'S TAX

Summary/Abstract: Applicability of administrative regulations, in correlation with the incidence of tax rules, gave birth to custom situations, which, in addition to the one created in the understanding and the wrong interpretation of the text of the law generated the application of the force of compulsion of the State. The present work is not focused only on a theoretical analysis of texts of law incidents, but especially is based on practical comments considering the action filed in the Administrative Court by a person who was considered damaged by the administrative authority.

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