Le Code européen du contribuable est l’une des 34 mesures contenues dans le Plan d'action de la Commission européenne pour lutter contre la fraude et l'évasion fiscales qui a été adopté le 6 décembre 2012. Il s'agit d'une mesure qui pourrait améliorer la perception de l'impôt et...

Even with all the current debates on the harmonization of corporate income taxes within the European Union, the EU countries continue to support their own national corporate income taxes. Still, the growing integration of economic activity is placing bigger and bigger pressures on this problem,...

Assistant Professor of Law, Hungary, University of Debrecen, Faculty of Law, Department of Financial Law and Public Management.

The different productive and financial innovations have historically played a key role in the origin of any economic crisis. The special feature of the present one is no doubt his greatness. There are many measures taken by various European Governments to tackle the crisis. All are intended to...

The tax sovereignty arises from the supreme power of the Member States. In Hungary the local taxation is the guarantee of the self- governing autonomy, but the local governments could impose taxes within an Act. The harmonisation of the local taxes elementary allude to the local business tax,...

The contribution of taxes to the formation of state tax revenues varies, as a rule, depending on the level of economic development so that the contribution of the indirect taxes in developed countries is lower than that of the direct taxes and the share of the indirect taxes in the total tax...

Considering the great number of taxes that Romania has presented by this time, the highest in Europe and the fourth place in the world, the European Commission considered that this is the greatest number of existing taxes in Europe, requiring motivated the reduction of their numbers, with the...

„The more, the stronger” is an old saying frequently used by people who face difficult situations and who, in order to reach their objectives, adopt the method of uniting their own forces with those of other persons having the same interests, aiming at accomplishing a common goal in the...

Value debts are obligations whose object is the payment or delivery of a sum of money. The aim of this paper is to study the legal nature of this category of obligations. During this process we shall consider from the start that value debts represent an intermediary category between monetary...

Les Etats membres de l’UE ont des systemes fiscaux hétérogenes, fruits de l’histoire et des traditions nationales. La fiscalité est symbole de souveraineté. Les écarts de répartition entre les prélevements obligatoires tiennent a des conceptions différentes de l’impôt, souvent...