Rolul principiului securităţii juridice pentru un impact de succes al legislaţiei fiscale
The Role of the Principle of Legal Certainty for a Successful Impact of Tax Legislation

Summary/Abstract: The principle of legal certainty in tax law is the dimension of a general requirement of certainty within the legal system. The purpose of this article is to argue the thesis that the certainty requirement must be respected within the legal system, both on general terms, as well as on its individual area, given that although the postulate is recognized within national law, it is not always respected. The lack of certainty within the law deprives the legal rule of its own ability to perform its functions effectively, to form a stable legal order and, in particular, to provide guidance for the taxpayers’ behavior. The first part of this study seeks to introduce the principle of legal certainty in order to familiarize ourselves with the extent and with the importance of the postulate. The second part analyzes the legal certainty as a general (and special) principle of law. This study concludes that the legal certainty requirement extends to all levels of legal impact - from the development of tax laws to it being one of the high priority and strategic tasks of state policy. This part also analyzes the circumstances and main reasons which deems legal certainty so important and necessary in the field of taxation. Moreover, it also looks at the specific content of the principle of legal certainty in tax law in its various aspects.

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