The Access to Constitutional Justice in Tax Matters and the Revision of the Constitutionality of Laws in Legislative Dynamics

Posted: 23 Dec 2016

See all articles by Petre Lăzăroiu

Petre Lăzăroiu

Constitutional Court of Romania

Ioniţa Cochinţu

Constitutional Court of Romania

Date Written: October 28, 2016

Abstract

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context, having been modified by changes to the legal framework and finally, by the repeal of the old codes which have been replaced by new legislation, namely the provisions of Law no. 227/2015 - Fiscal Code and the Law no. 207/2015 - Fiscal Procedure Code.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

Lăzăroiu, Petre and Cochinţu, Ioniţa, The Access to Constitutional Justice in Tax Matters and the Revision of the Constitutionality of Laws in Legislative Dynamics (October 28, 2016). Available at SSRN: https://ssrn.com/abstract=2888589

Petre Lăzăroiu

Constitutional Court of Romania ( email )

Palatul Parlamentului, Intrarea B1, Calea 13
Septembrie nr. 2
Bucharest, sector 5
Romania

Ioniţa Cochinţu (Contact Author)

Constitutional Court of Romania ( email )

Palatul Parlamentului, Intrarea B1, Calea 13
Septembrie nr. 2
Bucharest, sector 5
Romania

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