Sinteză de jurisprudență fiscală națională (mai – iunie 2019)
In a recent judgement, the Cluj Court of Appeal (Administrative and Tax Section) approached the matter of taxpayer’s legal protection, in a case where the plaintiff company had no national legal remedies available to obtain the suspension of a tax decision. In fact, although the company won the case on merits, it still had to wait for about three years until the tax administration’s appeal would be heard and risk the forced execution of the tax decision during this time. The Cluj Court of Appeal valued a series of arguments referring to the application of the European Convention of Human Rights and finally granted an injonction order allowing the plaintiff to suspend the forced execution until the appeal would be heard by the High Court of Cassation and Justice. The judgement and its strong reasoning depart from the previous caselaw disregarding such a remedy in tax cases and is therefore a good opportunity to comment on a needed reform of procedural rules in the tax field.
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