The clawback tax The Effects of the Constitutional Court’s Decision No. 39/2013 and Other Implications of This Tax (II) Cover Image
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Taxa de clawback. Efectele Deciziei Curții Constituționale nr. 39/2013 și alte implicații ale acestei taxe (II)
The clawback tax The Effects of the Constitutional Court’s Decision No. 39/2013 and Other Implications of This Tax (II)

Author(s): Gabriela Dănilă
Subject(s): Court case
Published by: Editura Hamangiu S.R.L.
Keywords: clawback tax; VAT;

Summary/Abstract: The clawback tax was not a tax that would pass away without causing legal issues – probably because of the social and economic context in which it was adopted. Therefore, the tax was analyzed by the Constitutional Court which concluded that no clawback tax could be paid and by reference to the amounts charged for VAT. Afterwards, the ordinary courts were loaded with statements of claim by the drug producers which demanded either the removal of the duty to pay the tax or its reduction.

  • Issue Year: I/2018
  • Issue No: 4
  • Page Range: 55-64
  • Page Count: 10
  • Language: Romanian