Impôt forfaitaire sur le revenu des ecclésiastiques. Doutes d’interprétation et le postulat "de lege ferenda"
DOI:
https://doi.org/10.15633/ac.0413Abstract
La forme principale d’imposition des revenus des ecclesiastiques generes du fait de leur fonction est l’impot forfaitaire sur le revenu. L’acte legislatif comprenant des normes detaillees sur cette forme d’imposition des revenus des ecclesiastiques est la loi du 20 novembre 1998 modifiee, relative a l’impot forfaitaire sur le revenu concernant certains revenus des personnes physiques (Dz.U. n° 144, pos. 930 modifiee par la suite). Cet article se veut un essai d’interpretation des dispositions contestables de cette loi et la presentation de postulats adresses a l’intention du legislateur aux fins de but de preciser les dites dispositions. Les modifications proposees contribueront – selon l’auteur – a une plus grande coherence et clarte de la regulation juridique analysee et a une application identique dans la pratique par les organes fiscaux et les ecclesiastiques.
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