CORELAȚII PRIVIND PRESCRIPȚIA EXTINCTIVÃ ÎN CODUL DE PROCEDURÃ FISCALÃ, CODUL CIVIL ȘI NOUL COD DE PROCEDURÃ CIVILÃ

In terms of Romanian Tax legislation, extinctive prescription rules are contained in both the Code of Fiscal Procedure (Government Ordinance no. 92/ 2003, republished on July 31, 2007) and in the new Civil Code (Law no. 287/ 2009, republished on July 15, 2011) as well as in the new Code of Civil Procedure (Law no. 134/2010, republished on August 3, 2012 and which shall enter into force on February 1, 2013). In relation to this, the author specifically examines how these rules – in fiscal matters – should be correlated and interpreted whilst being distributed in three acts (different codes).