DLP Insights

Taxation law subjected to general principles of the legal order (Court of Cassation no. 2221/2011)

Categories: DLP Insights, Case Law

29 Apr 2011
Court of Cassation stated that – unlike its previous case-law as well as the one of the Constitutional Court – principles of the legal order represent the guidelines in the interpretation of the taxation law, while principles of the so called “Statute of the contributor” (Law no. 212/2000), though they give execution to principles mentioned above, do not have superior value than ordinary laws.

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