Practica neunitară a instanțelor judecătorești privind solicitarea contribuabililor de restituire a sumelor achitate în baza unui titlu de creanță nelegal și a dobânzii fiscale aferente
The inconsistent practice of the courts of law regarding taxpayers’ requests for the refund of the amounts paid based on unlawful tax decision and the related tax interest .

Summary/Abstract: The analysis presented here is focused on the inconsistent decisions of the courts in cases handled by a lawyer concerning taxpayers’ claims for the refund of taxes paid on the basis of tax decisions that were later annulled by the courts. In some cases, the courts allowed such tax refund claims, while in others, they have dismissed such tax refund claims as being inadmissible on the grounds that the right to a refund arises only after the court’s decision becomes final, in accordance with the special procedure outlined in Order no. 1899/2004. Moreover, during the special refund procedure stage, regardless of the courts’ decision on the admissibility of the claim, tax authorities have adopted different behaviours regarding taxpayers’ refund claims. They have either declined to refund the amounts to which they were entitled under the final judgment or paid them only after subsequent litigation in administrative proceedings.

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