PATRIMONIAL LIABILITY IN FISCAL LAW
Journal Title: Legea și viața - Year 2018, Vol 1, Issue 5
Abstract
In this article we propose an analysis patrimonial liability in fiscal law in con- nection with the commission of unlawful act, so we will talk about the negative side of fiscal liability. Patrimonial liability in fiscal law is defined starting from the concepts enshrined in the general theory of law: 1) liability – legal obligation; 2) liability – state coercion; 3) liability – penalty. As with legal liability, in an attempt to define patrimonial liability in fuscal law is given greater importance of signs that characterizes the detriment of others. Retaining the signs that we consider relevant in defining the fiscal responsibility, we will propose our own notion.
Authors and Affiliations
Tatiana STAHI
Keywords
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