Concerns regarding the Assistance of State

Abstract

The assistance of state represents a new juridical institution in the Romanian legal system and it belongs to the administrative law branch. As a result of Romania’s integration into the European Union, the Romanian state is obliged to implement and apply the communitarian law in order to put into force the European rules regarding the assistance of the state. According to these regulations, the economic agents have no access anymore to tax exemption and delaying payment of their budgetary flow rates. Thus, there are no longer permitted advantages of any kind in the favor of the economic agents excepting the measures referred to in the specific laws