O analiză succintă a prescripției din dreptul fiscal. Importanța deciziei ICCJ nr. 21/2020 pronunțate în recurs în interesul legii
A brief analysis of the statute of limitation in tax law. The relevance of the Supreme Court's decision no. 21/2020 rendered in referral in the interests of the law

Summary/Abstract: This paper aims to present a brief analysis on the subject of statute of limitation in the field of tax law in order to provide a legal context for the reader regarding the importance of the Supreme Court`s Decision no. 21/2020 rendered in referral in the interests of the law. Then, the reasons which led to the use of the procedure consisting in the referral in the interests of the law regarding the running of the statute of limitation on the matter of tax liabilities established by the tax authority regarding the corporate tax will be analysed and also the consequences of the court decision in this matter.

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