Reprezentanţii suveranităţii naţionale şi principiul predictibilităţii în materie fiscală // Representatives of national sovereignty and the principle of predictability in tax law

Abstract

In accordance with Sieyès' understanding of sovereignty, later reflected in the text of the Romanian Constitution, the title of sovereignty rests with the Romanian people, who exercise it through their representative organs.Thus, the representatives of the sovereign power undertake to ensure the stability of the legal regulations, so that, frequent changes in legislation and the legal or economic regime of taxes do not put the taxpayer in a situation where he cannot make a fiscal planning, and inherently disrupt its activities, especially economic. Based on these dynamics, the present study also proposes a broadening of the spectrum of analysis of the principle of predictability, which is not limited to the fiscal matter, but considers the entire normative corpus, being even a formal requirement subject to extrinsic examination by the Constitutional Court of Romania on the control of the constitutionality of the laws, lato sensu.

Keywords

• principles of taxation
• sovereignty
• predictability
• the people's representatives