Sinteză de jurisprudență Fiscală națională
Noiembrie – Decembrie 2025
National tax case‑law November – December 2025
Author(s): Cosmin Flavius CostaşSubject(s): Law, Constitution, Jurisprudence, Civil Law
Published by: Editura Hamangiu S.R.L.
Keywords: high tax risk transports; ITU code; contraventional liability; principle of personal liability in contraventional matters; procedural quality;
Summary/Abstract: In recent practice, the application of the legal provisions that configure the RO e-Transport System has raised issues of classification of certain conducts. In the commented case, the contraventional sanction applied to a company that correctly issued the ITU code associated with a transport of goods with high tax risk, but which was incorrectly mentioned on the transport document, was analyzed. The national courts removed the contraventional sanction by capitalizing on the principle of liability only for one’s own act applicable in this field.
Journal: Cluj Tax Forum
- Issue Year: VIII/2025
- Issue No: 6
- Page Range: 471-483
- Page Count: 13
- Language: Romanian
- Content File-PDF
