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Comparison between the legal regime of the extinctive prescription in Romanian civil law and fiscal law

Author

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  • Silvia Lucia Cristea

    (Bucharest University of Economic Studies, Law Department)

Abstract
This article analyses the institution of the extinctive prescription, first synthesizing the common law stated by the Romanian Civil Code (Section I) and then the special regulation given by the Romanian Code of Fiscal Procedure (Section II) in which we differentiate between the particular legal regime of the extinctive prescription in the area of the rights of claim (Section 2.1-2.2), in the area of the right to initiate the foreclosure (Section 2.3), and in that of the right to ask for compensation and restitution (Section 2.7). The comparison between the legal regime of the extinctive prescription in civil law and its regulation given by the fiscal law it is stated by the last section, structured into similarities and differences.

Suggested Citation

  • Silvia Lucia Cristea, 2015. "Comparison between the legal regime of the extinctive prescription in Romanian civil law and fiscal law," Juridical Tribune - Review of Comparative and International Law, Bucharest Academy of Economic Studies, vol. 5(1), pages 7-16, June.
    • Handle: RePEc:asr:journl:v:5:y:2015:i:1:p:7-16
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    More about this item

    Keywords

    civil law; tax law; extinctive prescription; comparison.;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
    • K40 - Law and Economics - - Legal Procedure, the Legal System, and Illegal Behavior - - - General

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