Decizia ICCJ privind imprescriptibilitatea dreptului de a reporta soldul sumei negative a TVA
ICCJ’s decision on the right to carry forward the negative VAT balance for an undetermined period of time

Summary/Abstract: The article analyses Decision no. 6/2026 issued by the High Court of Cassation and Justice in an appeal in the interest of the law, establishing that the taxable person’s right to carry forward a negative VAT balance to subsequent tax periods is not subject to the general 5-year limitation period provided by the Fiscal Procedure Code. The paper analyzes the practical implications of the decision for taxpayers and for the practice of tax authorities, as well as its alignment with the principle of VAT neutrality and the consistent case-law of the Court of Justice of the European Union. Furthermore, the article highlights the procedural consequences and the impact on the business environment, including the possibility of challenging tax adjustments based on the application of the limitation period.

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