Articole de la același autor Sever-Alexandru SBÂRNĂ

Școala Doctorală a Facultății de Drept, Universitatea de Vest din Timișoara
Reglementări naționale românești privind combaterea abuzului fiscal al contribuabilului. Cadrul legislativ general. Mecanisme – evoluție – interpretare – aplicare
Numărul 9 Anul 2016
By the present article, which is part of the author’s doctoral research on tax abuse we will try to undertake an endeavour for identifying and analyzing the general legal framework on abuse of taxpayer Romanian tax. In this respect, in its first part, we present and detail (I.) the law principles underlying the incrimination of Romanian taxpayer’s fiscal abuse, and in the second part we will pay attention to these principles in Romanian tax la...
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