Sinteză de Jurisprudență Fiscală NațIonală, Iulie – August
National Tax Case-Law, July – August

Summary/Abstract: The Romanian High Court of Cassation and Justice recently refused to rule on a matter concerning the taxation of income obtained from the sale of second‑hand vehicles in Romania and, more precisely, the matter if failure to declare such income is to be considered tax evasion. Even if the High Court of Cassation and Justice considered there is no room for a judgement to be issues, as the conditions of the Civil Procedure Code were not met, there is still room for discussion on an intricate matter. The author comments on this matter using as a base the opinion expressed by the Law Faculty of the Babeș‑Bolyai University in Cluj‑Napoca./ In tax, criminal and insolvency procedures, tax authorities are using a variety of methods in their effort to recover tax debt. Unfortunately, Romanian legislators have not yet reached agreement on a mechanism of approaching these procedures, while tax administration is submitting some cases to courts without any chance of winning them. It is particularly in insolvency procedures when serious arguments are not put forward or general phrases are used. A case of this type is under scrutiny here.

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