ÎNCREDEREA LEGITIMĂ LA NIVEL LEGISLATIV

Abstract

 It is widely acknowledged that the state holds a dominant position in shaping its fiscal policy. Nevertheless, it is important to recognize that this authority should not be regarded as having an absolute character. In the past few years, the principle of protecting legitimate expectations has emerged as a counterforce to prevent the implementation of arbitrary and discretionary measures. The above principle embodies the general requirement of predictability in the legal system and, increasingly, in the context of untimely changes in tax law. This paper underscores the profound significance of 'legitimate expectations' in tax law, particularly in the context of the national fiscal legislature. It also highlights the significant and influential role of our audience in understanding and applying this principle. Our study, in pursuit of its stated aim, will delve into the practical implications 
of 'legitimate expectations' that influence the decision-making process at the legislative level. By examining concrete examples and the specific content of the principle of protection of legitimate expectations in tax law, we will bring to light the real-world applications of this principle, thereby informing and preparing legal scholars, tax law practitioners, and policymakers for its use.