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...