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The objective of the present research is to establish, in general line given by legal science and from the bibliographic review, the means of intervention of the State in the sphere of action and freedom of private initiative in the economic field, notably a so called economic regulatation. When considering the possibility of obtaining answers of the economic science on the subject, one starts for the scientific investigation of the effects of the regulatation in the light of the postulates defined by the Austrian School of Economy, especially, but not exclusively, from studies realized by Ludwig von Mises, gathered and published in the book "Critique of Interventionism". [ABSTRACT FROM AUTHOR]

The article seeks, based on the analysis of the modalities of constitution of the tax credit, to print the reading that must be given to the legal provisions dealing with the decadential, prescriptive and administrative deadlines, to approve or reject the tax credit offset taken to effect by the taxable person of the tax obligation. The methodology used is the bibliographic review, in contrast to the dominant jurisprudence and the positive norms in our legal system. The main conclusion reached reveals the possibility of reducing the period of time for the administrative authority to approve the compensation made by the taxable person. [ABSTRACT FROM AUTHOR]