Taxa pentru eliberarea autorizaţiei de foraje sau excavări – considerații practice asupra unor elemente de neconstituționalitate
04 01 2016
The local tax for drilling and excavation and consequently issuing of the required authorization, have been applied in a divergent way and causes considerable fiscal burden for contributors acting in mining industry. In many situations these obligations have been illegally set, therefore we propose a legal reading of the rules from the perspective of both ordinary and constitutional judicial practice. We also analyze hereinafter the excavation...
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