Imprescriptibilitatea reportării soldului negativ de TVA. Între neutralitate fiscală și securitate juridică
The Indeterminate Statute of Limitations on Carrying Forward Negative VAT Balances: Between Tax Neutrality and Legal Certainty

Summary/Abstract: This article examines the legal regime governing the carry-forward of negative VAT balances in the context of the interpretation provided by Decision No. 6/2026 of the High Court of Cassation and Justice, which affirmed the non-prescriptible nature of this right. To this end, we analyse the institution of negative VAT balance carry-forward by reference to the provisions of both the former and the current Tax Code, in correlation with the relevant rules of the Fiscal Procedure Code, highlighting the reasons why carry-forward cannot be equated with the exercise of a claim right subject to limitation. At the same time, we will analyse the arguments advanced in the request for referral submitted to the High Court, the lines of case law that had emerged prior to the intervention of the supreme court, as well as the implications of the interpretation provided by the High Court for pending cases and for future tax practice. Given that, at the time of writing this article, Decision No. 6/2026 of the High Court of Cassation and Justice has not yet been reasoned, the present analysis is based on the operative part of the decision and on an examination of the arguments underlying the referral submitted to the supreme court.

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