In interpreting of the provisions of the Old Fiscal Procedure Code, the Supreme Court ruled that the 5 year – prescription period is not calculated starting with 1st January of the year in which there is an obligation for taxpayers to fi le the tax return for this tax, as sometimes interpreted the fiscal body, but from 1st January of the year in which the basis for taxation of the profit tax was established.This article presents an analys...

The article presents an analysis of the institution of the rise of the tax claim, a legal institution to which, under the Old Tax Procedure Code (Vechiul C. pr. fisc.), another legal entity of fiscal law is transferred: the prescription of the right of the fiscal body to establish tax receivables.Although we are talking about norms that have been the subject of The Old Fiscal Procedure Code (Vechiul C. pr. fisc.), their shadow is still ...