Legal advice
Stingerea obligației prin prescripție
În conformitate cu art. 259 din Codul civil, termenul se instituie prin lege, hotărâre judecătorească sau prin acordul părţilor și, indiferent de temeiul apariţiei, termenul se calculează după regulile stipulate în Titlul IV din Codul civil. Concomitent, termenele de achitare a obligațiilor fiscale sunt stipulate expres în Codul fiscal (CF). Conform prevederilor art. 265 din CF, dacă determinarea obligaţiei fiscale a avut loc în termen sau în perioada stabilită la art. 264 din CF, ea poate fi stinsă prin executare silită de către SFS în conformitate cu titlul...
Monitorul fiscal FISC.md Nr. 4 (45) 2018
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The date of publishing:
18 June /2018 09:21
Domeniu:
Administrare fiscală | Legislație fiscală | Obligație fiscală
Tags:
obligaţie fiscală | stingerea obligatiei | termen de prescripție | SFS | contribuabil
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