The E-Transport System for the Shipment of Goods in Romania and Poland: A Modern Faustbuch in Digital Fiscal Regulation

Dragoș Mihail Mănescu

doi:10.18778/0208-6069.110.07

Autor

Dragoș Mihail Mănescu Bucharest University of Economic Studies https://orcid.org/0009-0002-3954-3320

DOI:

https://doi.org/10.18778/0208-6069.110.07

Słowa kluczowe:

e-Transport, System SENT, System Elektronicznego Nadzoru Transportu, unikanie opodatkowania, wyłudzenia podatku VAT

Abstrakt

Niniejszy artykuł ma na celu przedstawienie przeglądu systemu e-Transport poprzez pomysłową analogię do paktu faustowskiego, który Johann Wolfgang von Goethe przewidział w swojej tragedii Faust. Ponadto artykuł przeprowadza porównawczą analizę prawną między Rumunią a kilkoma innymi krajami, które wdrożyły podobny system e-Transport, ze szczególnym uwzględnieniem Polski. Ponadto artykuł gromadzi zróżnicowany zbiór przykładów branżowych, opracowanych w celu wzbogacenia eksploracji przepisów fiskalnych, a jednocześnie rzucających światło na ewoluujące trendy i pilne wyzwania napotykane przez prawodawców, przedsiębiorstwa i konsumentów. Skupiamy się zarówno na rozwiązaniach technologicznych poprzez holistyczne spojrzenie na branżę, jak i na regulacyjnych warstwach systemu fiskalnego w terenie.

Pobrania

Brak dostępnych danych do wyświetlenia.

Bibliografia

Anghel, Tanti. 2022. “Comentarii asupra modificărilor Codului de procedura fiscala, aprobate prin Ordonanta de Urgenta nr. 188/2022.” Revista Consultant fiscal 77: 4–11.
Google Scholar

Baker, Philip. 2024. “Taxation, taxpayers’ rights and human rights.” Paper presented at the International Conference Contemporary Challenges of Tax Law, Uniwersytet Łódzki, 16–17.12.2024.
Google Scholar

Bufan, Radu. Mirela Violeta Buliga. Andreea Deli-Diaconescu. 2021. “Instituția suspendării inspecției fiscale, corelația dintre dreptul fiscal și dreptul comun.” Revista Română de Drept al Afacerilor 6: 80–93.
Google Scholar

Buliga, Mirela Violeta. 2023. “Noi modificări ale impozitului pe veniturile microîntreprinderilor.” Revista Curierul Fiscal 5: 207–210.
Google Scholar

Lazăr, Ioan. 2011. Jurisdicții Administrative în materie financiară. T. 10. Bucuresti: Universul Juridic.
Google Scholar

Lazăr, Ioan. Bogdan Florea. 2023. Dreptul finanțelor publice. Vol. II. Bucuresti: C.K.Beck.
Google Scholar

Militaru, Ioana Nely. 2024. “Considerații referitoare la încheierea contractului de asigurare prin mijloace electronice, la distanță și prin intermediary.” CECCAR Business Review 9: 25–32.
Google Scholar DOI: https://doi.org/10.37945/cbr.2024.09.03

Militaru, Ioana Nely. 2024a. “Contractul de furnizare.” CECCAR Business Review 6: 23–29. https://doi.org/10.37945/cbr.2024.06.03
Google Scholar DOI: https://doi.org/10.37945/cbr.2024.06.03

Emergency Ordinance no. 41/2022 for the establishment of the National System for the monitoring of road transport of goods RO e-Transport and repealing art. XXVIII of Government Emergency Ordinance no. 130/2021 on some fiscal-budgetary measures, the extension of some deadlines, as well as for the amendment and completion of some normative acts.
Google Scholar

Emergency Ordinance no. 188/2022 of December 28, 2022 amending and supplementing Law no. 207/2015 on the Fiscal Procedure Code and amending Government Emergency Ordinance no. 74/2013 on some measures for the improvement and reorganization of the activity of the National Agency for Fiscal Administration, as well as amending and supplementing some normative acts.
Google Scholar

Emergency Ordinance no. 43 of April 30, 2024 for the amendment and completion of certain normative acts.
Google Scholar

Emergency Ordinance no. 129/2024 on the amendment and completion of Government Emergency Ordinance no. 41/2022 for the establishment of the National System for the monitoring of road transport of goods RO e-Transport and repealing art. XXVIII of Government Emergency Ordinance no. 130/2021 on some fiscal-budgetary measures, the extension of some deadlines, as well as for the amendment and completion of some normative acts.
Google Scholar

GEO no. 115/2023 regarding some fiscal and budgetary measures in the field of public expenditure, for fiscal consolidation, combating tax evasion, for amending and supplementing some normative acts, as well as for extending some deadlines.
Google Scholar

Order no. 802 of April 29, 2022 on the establishment of high tax risk goods transported by road that are subject to monitoring through the RO e-Transport System of the National Agency for Fiscal Administration.
Google Scholar