The Legal Status of the Digital Certificate Used for Submitting Tax Returns Online, in Romania
The Legal Status of the Digital Certificate Used for Submitting Tax Returns Online, in Romania

Author(s): Silvia Lucia Cristea
Subject(s): Law, Constitution, Jurisprudence
Published by: Societatea de Stiinte Juridice si Administrative
Keywords: digital certificate; electronic signature; online tax returns; digital certification service provider;
Summary/Abstract: This article analyses the legal status of the digital certificate in Romania, presenting first the steps a taxpayer has to take to submit online tax returns (section 1), the need to issue a power of attorney to the taxpayer's empowered person in order to obtain the electronic certificate (section 2), the importance of studying the legal nature of the digital certificate (section 3), why is not to be confused this digital certificate neither with the administrative fiscal act nor with an act of authority (sections 4 and 5), and which are the legal characteristics of the digital certificate as a legal act (in the Conclusions section).

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