Public authorities strive to maximize the collection of revenues to the public budget, an attitude that meets the legitimate resistance of taxpayers and their efforts to preserve their own patrimony. Among the scenarios used by the state to effectively manage this resistance, there are some that raise intense arguments both from a theoretical and jurisprudential perspective. The state’s responsibility for ensuring the financial well-being of le...

The paper addresses the legal challenges generated by the new configuration of the digital economy, in general, and in the European Union, in particular. The exponential development of digital services and the fabulous revenues thus generated raised the interest of governments to establish a rigorous tax treatment for these revenues, respecting the imperatives imposed by the principle of fair taxation but also to satisfy the rigors of budget ba...

Viewed broadly, business law encompasses the rules of law that characterize the entire activity of the commercial entity, starting from regulating its status as a subject of law and up to the norms that establish the legal framework for the conduct of its entire activity.The state-taxpayer relationship falls within the scope of the rules of fiscal law, both regarding the rules of material law and the rules of procedural law. In the conte...