Contribuția de 2% la bugetul ANRE. Legalitate și oportunitate
The financial contribution to ANRE. Legality and opportunity
Author(s): Andrei ȘtefănescuSubject(s): Constitutional Law, EU-Legislation
Published by: Editura Solomon
Keywords: financial contribution; ANRE; Legality; opportunity;
Summary/Abstract: Although this article could have been entitled under Eugen Ionescu’s saying that „The reasoning of the weak is madness” to describe in fewer words the analyzed provisions, we have decided that the title and content of the analysis remain in a technical and legal register, in order to be useful also in the case of similar regulations, which at this moment do not seem unlikely. In our analysis, we will approach the newly introduced provisions from the following perspectives: (i) the legal nature of the financial contribution to the budget of ANRE; (ii) the legality from the point of view of complying with constitutional and European rules.
Journal: Tax Magazine
- Issue Year: 2019
- Issue No: 1
- Page Range: 12-16
- Page Count: 5
- Language: Romanian
- Content File-PDF