RECENT ADAPTATIONS OF THE LEGAL STANDARDS APPLIED TO TAX LIABILITIES THROUGH GOVERNMENT ORDINANCES

Abstract

Our endeavour is directed at revealing certain difficulties identified during the actual process of levying the government revenue that have “lasted” in time, as well as the methods used in solving or merely alleviating such difficulties, as imposed and applied by the Executive authority.  Among the above mentioned issues, we will specifically refer to the measures taken to discourage tax payers from using arrears as a source to fund their own activities, with important mentions on the special correction (“undeclared tax penalty”) for cases when certain sums payable to the public budget are not declared (either totally or partially). The 2^nd part approaches the setting up of the ancillary obligations system which is specifically directed at protecting the real value of the fiscal claims and at sanctioning defaults of payment upon the due date.