SINTEZĂ DE JURISPRUDENȚĂ FISCALĂ NAȚIONALĂ ianuarie – februarie 2020
NATIONAL TAX CASE-LAW january – february 2020
Author(s): Cosmin Flavius CostaşSubject(s): Law, Constitution, Jurisprudence, Court case
Published by: Editura Hamangiu S.R.L.
Keywords: jurisdictional protection; request for suspension; tax litigation; appeal; time of introducing a request for suspension;
Summary/Abstract: Romanian tax courts have major disagreements over one means of taxpayers’ jurisdictional protection, that is a request for suspension based on article 15 of Law no. 554/2004. The author comments on a recent decision of the High Court of Cassation and Justice that denies the possibility to file such a request once the first court instance ruled on the merits of the case.
Journal: Cluj Tax Forum
- Issue Year: III/2020
- Issue No: 1
- Page Range: 46-58
- Page Count: 13
- Language: Romanian
- Content File-PDF