Regimul exoneratoriu în cadrul sistemului RO-Transport

Rezumat

Abstract: At the legislative level, both through the Romanian Constitution and the special rules of legislative technique impose an obligation on the legislative authority, which must ensure that the legislative activity is carried out within the limits established in the Supreme Law. At the same time, the legislative activity must ensure the quality of the legislation. This presupposes that the rules of legislative technique and the general principles of law are fully respected. However, not infrequently, in tax law, we encounter a flagrant violation of the rules established in the Romanian Constitution, starting from the establishment, modification and elimination of taxes through Emergency Ordinances to the deficient drafting of a legal norm. An example of a violation of the general principles of law, especially the principle of legal certainty, is the exemption regime introduced in the Ro-transport system, an example that led us to conduct a rigorous study on this measure.