Câteva comentarii la cald cu privire la Decizia nr. 21/2020 a Înaltei Curți de Casație și Justiție (pronunțată în Complet RIL): disputele fiscale privind impozitul pe profit în care aceasta se aplică în practică și incidența sa în privința altor...
A Few Fresh Commentaries on Decision no. 21/2020 of the High Court of Cassation and Justice (RIL Formation): Tax Disputes Regarding the Corporate Tax It Applies To in Practice and Its Incidence to Other Taxes
Author(s): Dan Dascălu, Mihail BoianSubject(s): Economic policy, Law on Economics, Public Finances, Fiscal Politics / Budgeting
Published by: Editura Hamangiu S.R.L.
Keywords: corporate income tax; taxable base; obligation to pay tax; tax audit; statute of limitation; statute of limitation term;
Summary/Abstract: Following the recent Decision no. 21/2020 of the Romanian High Court of Cassation and Justice, the authors comment on the importance of this decision for the fiscal statute of limitation and its importance for both courts and scholars. A supplementary analysis is made as to the impact of Decision no. 21/2020 in other areas than corporate income tax.
Journal: Cluj Tax Forum
- Issue Year: III/2020
- Issue No: 6
- Page Range: 7-12
- Page Count: 6
- Language: Romanian
- Content File-PDF