Sinteză de jurisprudență fiscală națională (iulie-august 2019)
National Tax Case-Law (July-August 2019)
Author(s): Cosmin Flavius CostaşSubject(s): Law, Constitution, Jurisprudence, Constitutional Law, Law on Economics, Commercial Law, Court case
Published by: Editura Hamangiu S.R.L.
Keywords: VAT; tax penalties; proportionality principle; criteria for reducing tax penalties;
Summary/Abstract: Following Decision no. 86/2018 of the High Court of Cassation and Justice, national tax courts had to apply the proportionality principle in VAT cases, as far as the determination of tax penalties is concerned. The first judgement of this type was delivered on 20 March 2019 by the High Court of Cassation and Justice - Tax and Administrative Litigation Section. The reasoning of this judgement is important as far as the criteria for reducing the amount of the tax penalties is concerned.
Journal: Cluj Tax Forum
- Issue Year: II/2019
- Issue No: 4
- Page Range: 66-76
- Page Count: 11
- Language: Romanian
- Content File-PDF