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...

Under this third part of the analysis regarding the resolution and the annulment of contracts as provided under the new Civil Code, the authors are analysing the effects of the resolution, the abatement of provisions, the partial resolution and the prescription of the right to be reimbursed the provisions rendered under the annulled agreement. Moreover, a comparability analysis between the resolution and other methods of agreement cancellation...