Repararea integrală a prejudiciului în dreptul fiscal. Admisibilitatea cumulului dintre dobânda fiscală și actualizarea creanței cu rata inflației
Full compensation for damages in tax law. The admissibility of combining tax interest with the adjustment of the debt for inflation

Summary/Abstract: Recent tax jurisprudence consolidates the taxpayer’s right to full compensation for the damage caused by the unlawful imposition of tax liabilities by the tax authorities. The pecuniary damage suffered by the taxpayer comprises both the loss of use of funds (lucrum cessans), compensated through statutory tax interest, and the loss of the real economic value of the claim (damnum emergens), resulting from monetary depreciation in an inflationary context. Statutory tax interest and adjustment by reference to the inflation rate represent two mechanisms of a different legal nature: tax interest compensates for the temporary loss of use of money, whereas inflation adjustment aims at preserving the real value of the claim affected by monetary depreciation. The difference in purpose between these two institutions justifies the admissibility of their cumulative application, as an expression of the effective implementation of the principle of full compensation for damage in tax matters.

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