Tax and consumer law

two branches of law that oppose or help each other?

Abstract

This article explores the relationship between Tax Law and Consumer Law, two branches that
may seem at odds but often interact constructively. By examining the Tax Transparency Regime and Resolution 267/2024, the authors identify instances where both fields complement each other in favor of the taxpayer/consumer, as well as cases of direct conflict. The paper argues against viewing legal disciplines as isolated compartments, advocating instead for an integrated legal system where principles overlap. It concludes that, while normative tensions may arise, the challenge lies in balancing competing interests without undermining fundamental rights or
legitimate powers.