Unele consideraţii privind sfera şi efectele corectării declaraţiilor fiscale prin prisma Deciziei nr. 61/2025 a Înaltei Curţi de Casaţie şi Justiţie, Completul pentru dezlegarea unor chestiuni de drept
Some remarks regarding the scope and effects of correcting tax returns in light of Decision no. 61/2025 rendered by the High Court of Cassation and Justice

Summary/Abstract: This article analyses implications of H.C.C.J. Decision no. 61/2025, delivered by the Panel for Preliminary Ruling on Questions of Law, in File no. 2468/1/2024. The legal questions sought to determine, on one hand, the taxpayer’s right to rectify their tax return, and on the other hand, the correlation of this right with the effects of an administrative normative act annulment. The ruling of the High Court of Cassation and Justice was categorical regarding the taxpayer’s right to correct their tax return, holding that this right is not limited to correcting material errors, but concerns any mention relevant for determining the taxable subject matter. However, the High Court rejected as inadmissible the legal question concerning the effects of correcting the tax return following the annulment of the normative act establishing the tax, considering it lacking novelty, as it had already been settled by Decision no. 10/2015 which, in the meantime, was declared unconstitutional by Constitutional Court Decision no. 208/2025.

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