The role of the predecessors in the development of the contemporary financial law

• Author: Diana Cirmaciu
• Position: Univ. Lect., University of Oradea, Faculty of Law, Public Law Department
• Pages: 51-54

THE ROLE OF THE PREDECESSORS IN THE DEVELOPMENT OF

THE

CONTEMPORARY FINANCIAL LAW

Diana Cîrmaciu

∗

∗∗

∗

Abstract

The „judicial phenomenon” which regulates the sphere of public finances, the

complex problems raised through it, accentuates the dynamics of this domain which had

developed intensely among the years. Today the existence of financial law is an

unquestionable reality, but by it’s outlining as an autonomous discipline a series of

theorists and practitioners had contributed and their role must be accentuated.

Keywords: financial law, doctrine, history.

Introduction

Through the years professors and specialist like G. N. Leon, I. Cojocaru, G. Zane,

C. Tăutu, I. Rădulescu, R. Peretz, I. N. Stan, I. Lupaşcu, I. Răducanu have contributed to

the foundation of financial science and financial law

!

, taking into consideration the

complexity of this domain which studies the problematic of financial institutions and

relations.

We have to notice that taking into consideration the legal regulations which

contain dispositions that are applicable to social connections from this domain, the

judicial science of public finances contains and elaborates the following categories of

judicial norms: financial judicial norms and fiscal judicial norms – these two being in a

close relationship.

The studies of professor I. Cojocaru

1

elaborate mainly the domain of fiscal law,

its norms and principles, the importance of fiscal law among the laws and not at least

insists upon the autonomy of the discipline of fiscal law, based on the following

considerations:

 Fiscal law is based on an own system of fundamental judicial principles which

create its unity and independence;

 Taxation law is a law of public power;

 The origin of the judicial fiscal relation is the law (the obligation to pay taxes being a

legal one, originating from the law, independent from the will of the tax-payer).

The professor of the Faculty of Law from Iaşi, G. Zane had structured his lecture of

Fiscal law

2

according to the following aspects: the study of direct taxation in Romani, based

on the analyze of advantages and disadvantages of the proposed solutions by the fiscal reform

from 1921; general principles of the direct taxation; the main direct taxes, for example the

agricultural taxes, the taxation of buildings, of salaries, of personal goods; administrative-

∗

Univ. lect., University of Oradea, Faculty of Law, Public Law Depart ment,

e-mail: diana.cirmaciu@rdslink.ro

!

Important role in the outlining and development of the judicia l science of public finances.

1

I. Cojocaru, Dreptul fiscal şi obligaţiunea de impozit: studii de doctrină şi legislaţie fiscală, Ed.

Administraţia Fiscală, Bucureşti, 1936.

2

G. Zane, Legislaţie fiscală ro mînă şi comparată, curs predat în anul 1936-1937, Ed. Institutul de Arte

Grafice”Albina Romînească”, Iaşi, 1937.