Journal of Legal Studies

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<title style='display:none'>Abstract</title>
In 2019, the Romanian legislator regulated for the first time, in the content of O.G. no. 6/2019, the legal institution of the restructuring of budgetary claims on the establishment of fiscal facilities. After that, a series of successive normative acts were adopted, meant to prolong the effects of the initial normative act, but also to bring new and necessary clarifications to the content of this legal institution and the procedure for its development from the moment of initiation until the final extinguishment of its effects on the public budget and the patrimony of the involved budgetary debtor. As we have already shown in the content of the present paper, the analysis of the way in which the restructuring of budgetary claims is regulated has allowed us to draw a series of conclusions concerning this legal institution: a. the restructuring of the budgetary claims is a relatively new legal institution that has been adopted through a normative act other than the Fiscal Procedure Code, which it does not, directly and explicitly, amend or supplement, but indirectly by the fact that it can interfere in the conduct of the fiscal procedure, as well as by the fact that it refers to fiscal law institutions regulated by the Fiscal Procedure Code and which thus bears substantial changes; b. the restructuring of the budgetary claims is essentially different from the other forms of financial support established by the provisions of the Fiscal Procedure Code and in particular from the payment facilities designed to provide the budgetary debtor with a grace period in order to obtain the funds necessary to extinguish by payment his obligations to the public budgets. It is also different from the cancellation of tax claims established by the Fiscal Procedure Code because it becomes applicable when the collection of tax receivables becomes useless, inefficient, or impossible. c. although it differs from the rescheduling and adjournment of payment, or the cancellation of tax claims, however, in regulating the restructuring of budgetary claims, the legislator appeals to them themselves, in the form in which they were established in the provisions of the Fiscal Procedure Code.d. the local tax authorities have the right to decide (they are not obliged by law to do so) if they use this legal institution, in the process of collecting the debts due to the budgets they manage;e. in terms of content, the restructuring refers to any kind of budgetary claim (due to the general consolidated budget), in connection with which enforceable titles have also been issued (i.e. the claim has become certain and demandable).
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<article-title>The Reorganization of Budgetary Obligations. General Considerations About this Juridical Institution</article-title>

The Reorganization of Budgetary Obligations. General Considerations About this Juridical Institution

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Editor-in-Chief Berlingher Daniel, "Vasile Goldiş" Western University of Arad Deputy/ Managing Editor　 Dumiter Florin Cornel, "Vasile Goldiş" Western University of Arad Editorial Advisory Board Lars Kindermann, University Aschaffenburg, Germany Rudolf Welser, Research Centre for European Legal Development and Private Law Reform, University of Vienna, Austria Fryderyk Zoll, Faculty of Law, Jagelonian University of Krakow, Poland　 Shuhong Yu, Wuhan University School of Law, China Patrizia Messina, University of Padova, Italy Jan Hurdik, Universitatea Brno, Czech Republic Lajos Vekas, "Eötvös Lorand" University, Budapest, Hungary Buletsa Sibilla, Uzhorod National University of Ukraine Maurillio Gobbo, University of Padova, Italy Creţ Daniela, "Vasile Goldiş" Western University of Arad, Romania Sabău Georgeta, "Vasile Goldiş" Western University of Arad, Romania Editors Hasrat Arjjumend - CISDL, McGill University, Faculty of Law, Canada Bashar H. Malkawi, College of Law, University of Sharjah, United Arab Emirates Verica Trstenjac, University of Vienna, Austria Tatjana Josipovic, Universitatea Zagreb Croatia Mariassunta Piccinni, Department of political science, legal and international studies, University of Padova, Italy Jerzy Pisulinski, Cracovia University, Poland Ilhan Ulusan, Faculty of Law, Kültür University, Istanbul, Turkey Alex Ansong, Ghana Institute of Management and Public Administration, Faculty of Law Dmytry Byelov , Uzhorod National University of Ukraine Cătălin - Silviu Săraru, Law Department, Bucharest University of Economic Studies, Romania Claudia Roșu, Faculty of Law, West University of Timișoara, Romania Stoicu Narcisa Mihalea, "Vasile Goldiş" Western University of Arad Language Editors Laura Rebeca Stiegelbauer, "Vasile Goldis" Western University of Arad, Romania Technical Editors Eugen Remes, "Vasile Goldis" Western University of Arad Ștefania Jimon,"Vasile Goldiș" Western University of Arad Moroşteş Anca, "Vasile Goldiş" Western University of Arad Contact <A href="mailto:berlingherdaniel@yahoo.com">berlingherdaniel@yahoo.com</A> <A href="mailto:fdumiter@yahoo.com">fdumiter@yahoo.com</A> Publisher De Gruyter Poland Bogumiła Zuga 32A Str. 01-811 Warsaw, Poland T: +48 22 701 50 15

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Aims and scope of Journal of Legals Studies The aim of Journal of Legal Studies is to publish quality articles and insightful research ideas in all fields of Law domain having a rigorous methodological aspects and soundness of research outcomes. The Editorial Board is oriented towards a comprehensive, extensive and more accurate original contribution in the Law domain with the final objective to promote a high standards of research outcomes in the light of the latest legal sciences agenda. The complex phenomenon and manifestation of the law in the context of globalization has led the Editorial Board to promote also aspects of transdisciplinary, interdisciplinary and multidisciplinary aspects also with some important domains as: economics, finance, IT, medicine or psychology. It is important to promote in the law sciences also the usage of statistical techniques which will lead to the increasing of the quality of the article are a more empirical structure of the research outcomes. The scope of the Journal is to promote a high degree of innovation in Law domain by providing articles which will have a high degree of impact and importance both for the doctrine and academics, and also for Law practicians with the understanding of modern research methods usage in the social sciences. In 2001, within the Faculty of Legal Sciences of "Vasile Goldiş" Western University from Arad, a biannual legal journal, named "Studii Juridice" (Legas Studies) made its appearance, published at Cluj-Napoca, at the prestigious Cordial Lex Publishing House (ISSN. 1582-5442). Today after a period absence of about seven years, the journal returns in force, continuing the scientific demarche began in 2001, under a new denomination - Journal of Legal Studies -, with a new format, under the guidance the Center of Studies and Research - European Dimensions of the Romanian Law (C.S.R.E.D.R.L.) within the Faculty of Legal Sciences of "Vasile Goldiş" Western University from Arad, with a new Editorial Board, a new Scientific Board and with prestigious national and international reviewers. But we also thank all those whom supported and whom beared a hand to the comming-back of our journal, to the members of the Editorial Board, and especially to the prestigious members who accepted to be a part of Scientific Board of the Journal. Why subscribe and read <UL> <LI>It brings quality research articles. </LI> <LI>It gathers the work of national and international researchers. </LI> <LI>It fulfills an insightfully theoretical and practical research in various law domains: civil law, criminal law, tax law, commercial law, international law, family law. </LI></UL> Why submit <UL> <LI>Quality peer review process realized by intern and international reviewers. </LI> <LI>International visibility of the Scientific Board. </LI> <LI>The Editors provide fast route for the publication process and fully access to DeGruyter e-technology. </LI></UL> Rejection Rate <UL> <LI>80% </LI></UL> Target group <UL> <LI>experts in the field of Romanian Law </LI></UL> Archiving Sciendo archives the contents of this journal in <A href="https://www.portico.org/">Portico</A> - digital long-term preservation service of scholarly books, journals and collections. Plagiarism Policy The editorial board is participating in a growing community of <A href="https://www.crossref.org/services/similarity-check/">Similarity Check System's</A> users in order to ensure that the content published is original and trustworthy. Similarity Check is a medium that allows for comprehensive manuscripts screening, aimed to eliminate plagiarism and provide a high standard and quality peer-review process.

Journal of Legal Studies

The Reorganization of Budgetary Obligations. General Considerations About this Juridical Institution

Cristina Oneţ
Cristina Oneţ

Published Online: 10 Nov 2022

Volume & Issue: Volume 30 (2022) - Issue 44 (December 2022)

Page range: 65 - 77

Received: 01 Aug 2022

Accepted: 01 Sep 2022

Journal & Issue Details

Journal of Legal Studies

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References

Recent Articles

Journal of Legal Studies

The Reorganization of Budgetary Obligations. General Considerations About this Juridical Institution

Cristina OneţCristina Oneţ

Published Online: 10 Nov 2022

Volume & Issue: Volume 30 (2022) - Issue 44 (December 2022)

Page range: 65 - 77

Received: 01 Aug 2022

Accepted: 01 Sep 2022

Journal & Issue Details

Journal of Legal Studies

PDF Preview

References

Recent Articles

Cristina Oneţ
Cristina Oneţ