SINTEZĂ DE JURISPRUDENȚĂ FISCALĂ NAȚIONALĂ martie – aprilie 2021
NATIONAL TAX CASE-LAW march – april 2021

Summary/Abstract: In a recent decision, Bucharest Court of Appeal put on hold some of the “classical” arguments of Romanian tax auditors regarding the alleged fictivity of some supplies. The tax court observed that the inactive statute of a taxpayer is relevant only for its supplies after the decision to declare the taxpayer inactive has been published and not for past supplies. On the other hand, the court ruled that tax authorities must not only claim that some supplies are fictious, they must also prove so. In this respect, the fact that construction works have been performed and paid by the final beneficiaries is relevant, while the alleged fictivity of the supplies sustained only with reference to the alleged inadequate behaviour of some taxpayers is not sufficient. The court also acknowledged that, in respect of the Court of Justice’s case-law, tax authorities cannot transfer their control privileges and obligations to taxpayers.

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