Provocările raportului juridic de drept al afacerilor în domeniul fiscal: de la suveranitatea statelor membre ale UE, la caracterul multilateral al reglementărilor anti-evazioniste
04 01 2019
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...
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