Principiul protecţiei încrederii legitime. Proiecţii în jurisprudenţa fiscală naţională//The principle of protection of legitimate expectations. National tax case law

Abstract

This research aims to analyze the correlation between the EU principle of the protection of legitimate expectations and the national tax law. The purpose of this study is to identify the manner in which the principle of the protection of legitimate expectations is perceived in national law and its field of application. Starting from the EU origin of this principle of law, our purpose is to outline its incidence in national law, considering the case law of the courts in fiscal matters.

Keywords

• legitimate expectations
• fiscal law
• case law
• european union law.