POSTOLACHE, Rada - In: Jurnalul de Studii Juridice 1-2 (2013) June, pp. 117-121
Delayed payment penalties have been reintroduced in our fiscal system recently, by Government Ordinance No 39 … stimulate the complete collection of tax incomes for the public budget. Delayed payment penalties are integrated in the fiscal … obligation accessory, together with the fiscal interest and delayed payment additions, having a particular legal regime unlike …