Conditional receivable

DREPTUL AFACERILOR

Authors

  • Iulia Craiu Author

Abstract

The condition precedent is defined as the future and uncertain event which the retroactive establishment of the legal relationship of obligations depends on. In the case of tax debts, the obligation shall be given rise upon issue of the notice of assessment, as this provision represents a tax debt instrument, in compliance with the provisions of art. 110 paragraph (3) letter a) of the Government Ordinance no. 92/2003. The challenge of the notice of assessment shall not affect the validity of the tax debt in relation to the provisions of art. 215 of the same regulation. 

Published

2024-02-12

Issue

No. 1 (2019): Revista Română de Jurisprudență

Section

Articole

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