Drept procedural fiscal – Nadia Dariescu

Drept procedural

Drept procedural fiscal/ Fiscal Procedural Law (Romanian Version)
Author: Nadia Cerasela DARIESCU
Lumen Publishing House
Iasi, Romania 2009
No. pg. 233

                   The public finances system is closely linked to political, economical, financial outlook and the way of organization of a country. Therefore we try to describe the context of the development and emergence of the fiscal legislation in Romania. Procedural law is defined in the literature as the set of acts and operations from which taxes and fees are collected to the state budget or the budgets of territorial administrative units.


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