Sinteză de Jurisprudență Fiscală Națională mai – iunie 2022
National Tax Case-law Mai – June 2022

Summary/Abstract: Following the Court of Justice’s case‑law in affairs such as Rafinăria Steaua Română or Enel Maritsa Iztok 3 AD, the Bucharest Court of Appeal recently validated a decision to impose on the tax administration the obligation to pay tax interest to a taxpayer whose VAT reimbursement claim has been wrongfully delayed for years. The Court made a thourough interpretation of European and national law and reinstated the principles of VAT neutrality and unjust enrichment in order to decide in favour of the taxpayer. In a recent tax case, the High Court of Cassation and Justice – 5 judges formation failed to recognize the priority of European Union law and to recognize the taxpayer’s right to receive tax interest for delayed VAT reimbursement. Unfortunately, the High Court mistook the moment where the VAT become exigible and the right of deduction emerged and made such a moment conditional upon the submission of a VAT statement. Although the Cluj Court of Appeal previously ruled that the VAT right of deduction should have been automatically recognized, the High Court of Cassation and Justice refused to recognize the effects of this previous judgment.

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