Acordarea unor facilități pentru contribuabilii operatori economici pe teritoriul României și controlul constituționalității actelor normative care instituie asemenea măsuri
Providing facilities for economic operators taxpayers in Romania and controlling the constitutionality of normative acts establishing such measures

Summary/Abstract: The evolution of the international epidemiological situation determined by the spread of coronavirus (SARS-CoV-2, COVID-19), at the level of over 150 countries, followed by the establishment of the state of emergency and, subsequently, of the alert state on the Romanian territory, imposed the adoption of unprecedented legislative measures. In this context are included the laws - normative acts adopted by the Parliament, as the only legislative authority - and the emergency ordinances adopted by the Government by virtue of the legislative delegation, respectively the Government Emergency Ordinance no. 29/2020 regarding some economic and fiscal-budgetary measures and the Law for granting facilities for taxpayers economic operators in Romania. Thus, given both the constitutional obligation to meet the citizens and taxpayers of economic operators with immediate measures, and the public desire to legislate better and as soon as possible, the two public authorities have created by normative acts adopted a legislative parallelism, which in the constitutional review was sanctioned. Given this circumstance, in this paper we will present the legislative evolution and the constitutionality control performed in this context.

• Details
• Contents