References
- 1. Oneţ, C., (2019). About the restructuring of fiscal and budgetary obligations. Journal of Legal Sciences, 1(34). Ed. Universul Juridic, pp. 188–205.
- 2. Oneţ, C., (2018). Public financial law. Budgetary law. Ed. Universul Juridic, Bucharest, pp. 122–124.
- 3. ***Fiscal Procedure Code (Law no. 207/2015 with subsequent amendments).
- 4. ***Government Ordinance no. 6/2019 regarding the establishment of fiscal facilities, with subsequent amendments.