SINTEZĂ DE JURISPRUDENȚĂ FISCALĂ NAȚIONALĂ IULIE – AUGUST 2024
NATIONAL TAX CASE‑LAW JULY – AUGUST 2024

Summary/Abstract: In the past two years, Romanian courts have been repeatedly asked to rule whether waste collectors are obliged by law to withhold a 10% income tax from the amounts they pay to various natural persons selling such waste. In yet another case, the Alba Tribunal ruled the legal framework is insufficient to determine such an obligation and, therefore, such income shall not be taxed. The judgement reported here also sheds light on the fact that waste collectors cannot act as police officers to invalidate declarations of taxpayers that waste is a personal asset sold with no obligation to tax. / In a highly debatable judgment, Timișoara Court of Appeal refused to grant judicial protection to a taxpayer that relied on favourable case‑law of the Court of Justice of the European Union, favourable judicial practice (at a nearby Court of Appeal) and favourable administrative practice. Such a refusal seems to be contrary both to the purpose of art. 14 of Law no. 554/2004 and to the principle of priority of EU law.

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