Sinteză de Jurisprudență Fiscală NațIonală Mai – Iunie 2024
National Tax Case‑Law May – June 2024

Summary/Abstract: (I.C.C.J., s. cont. adm. și fisc., dec. nr. 3259 din 13 iunie 2024, nepublicată) The case concerns a particular application of the article 254 of the Tax Code. The Supreme Court of Romania held that the date of construction acquisition, according to the tax legislation, is the date when the term stipulated by the construction permit ends. The court also upheld that, for establishing the date of acquisition of the building should be taken into consideration also facts like the existence of the reception act or the existence of the main elements of a building, i.e. the roof and the walls. / (I.C.C.J., s. cont. adm. și fisc., dec. nr. 2826 din 23 mai 2024, nepublicată) The case concerns the situation of enterprises that deal with waste sold by individuals as waste from their own patrimony, but in a large quantity. The fiscal authorities in Romania consider that, in such a case, the enterprise has to retain the income tax for revenues from other sources taking into consideration that there is a reasonable limit of the amount of waste that a particular may have. The Supreme Court of Romania held that the tax legislation in Romania does not stipulate such a reasonable limit and that the principle of reasonableness is subordinated to the principle of legality. The court upheld that the enterprise that collects waste from particulars has no obligation to investigate about the source of origin of the waste and that the fiscal authorities may prove that the seller continuously carries out a commercial activity.

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