Soluționarea conflictelor fiscale – practici administrative și jurisprudență
Resolving tax conflicts – administrative practices and case law

Summary/Abstract: In February 2025, the individual taxpayer (PF) received a Notification/Communication via SPV (Virtual Private Space), stating that they allegedly had undeclared income from abroad in Romania for the year 2018. The tax authority did not provide any information regarding: the nature of the income, the source of the income, the amount involved. Neither in the Notification itself, nor during visits to the ANAF office within the timeframe specified in the Notification (15 days from the date of communication). The response from the tax authority was that the individual should take no action, but rather wait for the issuance of a Tax Assessment Decision, which they may contest if deemed necessary.

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