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  • Constituționalitatea reglementarii prin acte normative diferite a răspunderii pentru aceeași faptă a întreprinderilor și a persoanelor responsabile
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iconConstituționalitatea reglementarii prin acte normative diferite a răspunderii pentru aceeași faptă a întreprinderilor și a persoanelor responsabile

Legislația RM reglementează cazuri când răspunderea întreprinderii este prevăzută de un act normativ (cum ar fi Codul fiscal (CF), Codul vamal (CV)), iar răspunderea pentru persoana cu funcție de răspundere de un alt act normativ – Codul contravențional (CC). Acest fapt a constituit subiectul unor sesizări ale Curții constituționale a RM (Curtea), pentru a fi examinat prin prisma corespunderii cu principiile și normele constituționale.

Valeria Sorocean

Valeria Sorocean

Institutions:

Serviciul Fiscal de Stat | Publicaţia periodică "Monitorul Fiscal FISC.MD"

„Acest articol aparține exclusiv P.P. „Monitorul fiscal FISC.md” și este protejat de Legea privind drepturile de autor.
Orice preluare a conținutului se face doar cu indicarea SURSEI și cu LINK ACTIV către pagina articolului”.

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03 December /2019 13:09

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