Despre prescripţie în dreptul fiscal. Tradiţie şi inedit contemporan
About Prescription in Tax Law. Tradition and Contemporary Daring

Summary/Abstract: The prescription of material right to action is one of the institutions with tradition in the history y of legal science. As a consequence, it is also analyzed in the tax law doctrine, especially due to the nuances conferred by the legal nature of the tax relationships. The effects of the prescription are always the same: the limitation of the possibility to obtain the execution of a violated right. Being an absolute impediment, the prescription blocks not only the legal actions for the recovery of damages but any other procedure to obtain the execution of the law, except voluntarily execution. Recently, there are concept changes in the legal framework in general and in tax law, in particular, in the sense of modifying the effects of the prescription and this legal concept as a whole. In fact, it is not the first time when the EUCJ creates new rules, affecting fundamental values that seemed untouchable. Thus, in the very recent opinion of this court in the matter of VAT, the right to reimbursement of the tax can be claimed after the period of limitation has been fulfilled, in certain circumstances. This jurisprudence will modify the internal legal framework governing the fiscal establishment and, in our opinion, it will open up new horizons for research and development of tax law theory at EU level, primarily, and at the level of Member State legislation, eventually

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