Sinteză de Jurisprudență Fiscală Națională
Septembrie – Octombrie 2025
National Tax Case‐law
September – October 2025
Author(s): Cosmin Flavius CostaşSubject(s): Law, Constitution, Jurisprudence, Civil Law, Commercial Law
Published by: Editura Hamangiu S.R.L.
Keywords: tax decision; fiscal administrative act; suspension; principle of non‑retroactivity; constitutional principle; tax law;
Summary/Abstract: The High Court of Cassation and Justice recently corrected, in a dispute regarding the suspension of a fiscal administrative act, the refusal of the Bucharest Court of Appeal to find that, at the level of appearance, the principle of non‑retroactivity of the law opposes the application of a tax rate that entered into force on July 1, 2024 to a factual situation from 2018.
Journal: Cluj Tax Forum
- Issue Year: VIII/2025
- Issue No: 5
- Page Range: 391-405
- Page Count: 15
- Language: Romanian
- Content File-PDF
