IZVORUL ȘI INDIVIDUALIZAREA OBLIGAȚIILOR FISCALE ÎN LUMINA ACTUALULUI COD DE PROCEDURĂ FISCALĂ (ORDONANȚA GUVERNULUI NR. 92/2003), PRECUM ȘI A NOULUI COD DE PROCEDURĂ FISCALĂ (LEGEA NR. 207/2015), CE VA INTRA ÎN VIGOARE LA 1 IANUARIE 2016

The theme of this study concerns the distinction between the source of fiscal obligations (chargeable event of the tax base), on the one hand, and the individualization of these obligations through various fiscal administrative acts, issued for the application of the legal rules of tax law, on the other hand. In this regard, the author considers both the current Fiscal Procedure Code (the Government Ordinance No 92/2003, in force until 31 December 2015) and the new Fiscal Procedure Code (the Law No 207/2015), which expressly repeals the current Fiscal Procedure Code and shall enter into force on 1 January 2016. The author’s conclusion is that the source of the fiscal obligations is not the law itself, but the legal act, licit or illicit, which gives rise to the fiscal obligatory relation under the terms provided by law and materialized in the individual acts of application of law.