SINTEZĂ DE JURISPRUDENȚĂ FISCALĂ NAȚIONALĂ martie – aprilie 2020
NATIONAL TAX CASE-LAW march – april 2020
Author(s): Cosmin Flavius CostaşSubject(s): Law, Constitution, Jurisprudence, Commercial Law, Court case
Published by: Editura Hamangiu S.R.L.
Keywords: decision on the tax challenge; arguments on the merits; premature request for annulment; stay of the tax challenge; alleged evidence; lack of reasoning for the decision on the tax challenge;
Summary/Abstract: In recent years, the High Court of Cassation and Justice – Administrative and Tax Section has been asked to answer a number of questions regarding tax challenges and particularly the decision to stay proceedings in consideration of an existing criminal file. In its judgement of 12 February 2020, the High Court clarifies that all the procedural arguments regarding the tax decision can only be analyzed after the tax challenge is actually solved and the court is regularly invested to solve a tax litigation. The Court also develops on its earlier case-law to the point that tax authorities in charge of tax challenges need to give reasoning on a decision to stay the proceedings and particularly need to develop on the evidence they consider necessary to be administered in the criminal file and that might be helpful for the tax challenge as well.
Journal: Cluj Tax Forum
- Issue Year: III/2020
- Issue No: 2
- Page Range: 58-63
- Page Count: 6
- Language: Romanian
- Content File-PDF