RETROACTIVITY OF TAX LAW AND SPECIAL CONFISCATION – PROPOSALS OF THE ROMANIAN LEGISLATOR, IN ONE SHOT, FOR RESIZING POSITIVE TAXATION?
RETROACTIVITY OF TAX LAW AND SPECIAL CONFISCATION – PROPOSALS OF THE ROMANIAN LEGISLATOR, IN ONE SHOT, FOR RESIZING POSITIVE TAXATION?

Author(s): Septimiu Ioan Puţ
Subject(s): Law, Constitution, Jurisprudence
Published by: Editura Universităţii »Alexandru Ioan Cuza« din Iaşi
Keywords: income tax; tax decision; confiscation; retroactivity; legality
Summary/Abstract: Out of a desire to collect additional budget revenue, our legislator has abandoned the classic line and prefers a futuristic trend, operating innovatively. Thus, at the end of 2023, he decided to bring together in a single tax institution two major, sensitive and inexplicable problems of positive law: the retroactive application of stricter legal rules, more unfavorable to the private debtor, and the question of special confiscation in a tax offence that does not naturally and legally allow this, disguised in a tax decision for additional tax obligations and the avalanche of related tax accessories. However, in the obvious absence of a legal basis, these legislative initiatives tend to evaporate before they produce genuine legal effects.

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