The Access to Constitutional Justice in Tax Matters and the Revision of the Constitutionality of Laws in Legislative Dynamics
Posted: 23 Dec 2016
Date Written: October 28, 2016
The society that we live in is evolving, requiring the adoption of new rules to govern social relations or the adaptation of the existing ones, depending on the social, economic, political, realities especially in the context of "Europeanization" and "globalization". The fiscal legislation aligns to this context, having been modified by changes to the legal framework and finally, by the repeal of the old codes which have been replaced by new legislation, namely the provisions of Law no. 227/2015 - Fiscal Code and the Law no. 207/2015 - Fiscal Procedure Code. In this context, we present some issues regarding the access to constitutional justice in tax matters and the revision of the constitutionality of laws in legislative dynamics.
Keywords: fiscal procedure, the access to constitutional justice, tax matters, legislative dynamics, europeanization, globalization,
JEL Classification: F3, F60, F65, K1, K10
Suggested Citation: Suggested Citation