Restructurarea creanţelor bugetare reglementată prin O.G. nr. 6/2019 versus eşalonarea la plata creanţelor fiscale reglementată prin Codul de procedură fiscală
The reorganization of the budgetary receivables regulated by G.O no. 6/2019 against the payment scheduling of tax receivables regulated by the Fiscal Procedure Code

Summary/Abstract: The issue of restructuring the budgetary receivables is a completely new one in the landscape of legal institutions that comprise the tax procedure after which the collection of tax receivables is carried out in Romania. It was established as an additional tax relief, alongside tax receivables’ payment facilities such as delays, or payment scheduling. For this reason, we considered a comparative analysis of the new regulations contained in the Government Ordinance no. 6/2019 regarding the establishment of tax facilities with the older provisions contained in the Fiscal Procedure Code, which do not disappear, but receive new nuances, to be necessary and timely. This comparative analysis allowed us to highlight a series of conclusions regarding the changes brought about by the emergence of this new legal institution, some of these changes being punctual, while others are substantive modifications that we hope will lead to a new paradigm regarding the establishment of relations between tax authorities and taxpayer.

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