Neagu, Aurel; Corlateanu, Sorin - In: Annals - Juridical Science Series 3 (2010) November, pp. 61-78
Tax claim, as is know, is a economic right relationschip resulting from tax substantive law. Tax claims may also be state or other public entities claims and taxpayers claims. To settle claims on the public budget in mind the taxpayer's realization of the right to refund, refund, compensation...