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  • Viorel Rusu: Aspecte legale privind interpretarea şi/sau aplicarea legislaţiei fiscale
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iconViorel Rusu: Aspecte legale privind interpretarea şi/sau aplicarea legislaţiei fiscale

Sistemul de drept sau legislaţia implică complexe proceduri de elaborare, aprobare şi executare a normelor de drept cuprinse în acte normative cu diferită forţă juridică. Un element important, în aspectul asigurării principiilor legalităţii şi previzibilităţii, se referă la interpretarea şi aplicarea uniformă a normelor de drept. Acest moment este destul de sensibil în cazul aplicării legislaţiei fiscale, în special, datorită faptului că sunt atinse diferite interese cu caracter material atît a statului, cît şi al contribuabililor....

Viorel Rusu

Viorel Rusu

Monitorul fiscal FISC.md Nr.6 2012

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„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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The date of publishing:

08 May /2013 10:00

Catalogul tematic

Administrare fiscală

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