Description is the legal institution by which a real situation is transformed into a legal one. The purpose of prescription in law is either to exclude the exercise of a right, which the entitled party has neglected to satisfy for a certain period of time, arising from his right, or to establish a long-standing situation, granting protection to it.

This presents the institution of prescription and analyzes the specific cases of prescription in Civil Law, as well as the prescription of claims for and against the State, particularly the prescription of the State's right to impose taxes and fines, the prescription of claims against the State, the prescription of claims of Social Security Bodies, and the prescription of claims of EFKA.

Appendices provide the categories of claims that are prescribed within 5 years, analyze the institution of Certification and its significance for the State's revenues, especially regarding the prescription of claims against the State, and describe the process of exercising a judicial appeal before the Directorate for Dispute Resolution and Payment Suspension.