Obligațiile fiscale accesorii – o abordare funcțională
Ancillary tax obligations – a functional approach

Summary/Abstract: This study approaches the issue of ancillary tax obligations, a subject which has been generally given insufficient attention, both in practice and in legal literature, with the purpose of establishing the correct relation and correlation between their imposition and the fulfilment of the requirements for triggering tax liability, especially the requirements pertaining to the existence of culpability and of damages caused to the public budget.

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