We kindly inform you that, as long as the subject affiliation of our 300.000+ articles is in progress, you might get unsufficient or no results on your third level or second level search. In this case, please broaden your search criteria.
Contencios fiscal – Dreptul la apărare – Dreptul de acces la dosarul administrativ – Inspecție fiscală – Cererea contribuabilului de acces la dosarul administrativ – Refuz nejustificat – Obligarea judiciară la asigurarea accesului la dosarul administrativ
More...
The most controversial changes introduced by the ”greed tax ordinance” are certainly those which introduce new taxes, substantially increase the existing taxes or which impose new capital requirements to certain economic operators. In relation to these regulations, the adoption of this ordinance has led and still leads to reactions of representatives of targeted categories of people who actively militate, in official talks with the government, for the repealing or at least the reduction of the new legislative requirements. The situation is different regarding the changes made in the construction segment, where the new regulations were adopted following the conclusion on 29 November 2018 in Alba Iulia, of the Agreement between the Government of Romania and the Federation of Employers’ Associations of Construction Companies, by which the construction sector was proclaimed as priority field for the realisation of the Government Programme objectives. We have aimed by this article to expose the main changes with impact in the construction sector and the conditions that must be fulfilled for the concerned persons to benefit from the newly introduced facilities. We have also drawn the attention to difficulties in interpretation of texts of law in their current form and we tried to identify concrete situations in which their application would lead to unfair or logically inexplicable consequences.
More...
In this article, the author refers to the odd case of the revival of tax enforcement, in insolvency procedures opened under Law no. 85/2006. By analysing the relevant constitutional provisions, as well as those of Law. no. 85/2006, Law no. 85/2014 and Government Emergency Ordinance no. 88/2018, the author concludes such tax executions are illegal. Recent case-law available at national level seems to support this conclusion and is expected to develop rapidly.
More...
Creanță fiscală – Titlu executoriu european – Contribuții sociale obligatorii – Contestație executare – Suspendare executare – Anularea actelor de executare
More...
Hotărârea Curții de Justiție a Uniunii Europene din data de 28 februarie 2019, pronunțată în cauza C-278/18, având ca obiect o cerere de decizie preliminară formulată în temeiul art. 267 TFUE de Supremo Tribunal Administrativo (Curtea Administrativă Supremă, Portugalia), în procedura Manuel Jorge Sequeira Mesquita c. Fazenda Pública.
More...
In November 2017, the Court of Justice of the European Union ruled in the Romanian Ispas case and decided that taxpayers are entitled to have access to file in VAT inspections. The unprecedented recognition of the fundamental right(s) of the defence leads to a number of questions as to the extent of the breach the Court made in the regular defence of national tax administrations. The paper aims to look into the lights and shadows of the European VAT inspections and to scientifically build a specific model for the appropiate exercise of taxpayer’s access to file, in particular with regard to VAT fraud cases. In this respect, the author shall consider comparative approaches and a thourough analysis of the Court’s case law concerning VAT and procedural rights. Equally important, the paper shall consider the possible effect of the Ispas Judgement on the general development of the European rights of defence in all tax cases.
More...
This article represents a highlighted analysis of the essential conditions imposed by art. 277 parag. 1 letter a) of Fiscal Procedure Code to administratively suspend the dispute settlement procedure disposed by tax authorities. It also contains references about relevant case-law regarding the abusive fiscal practice used in implementing art. 277 paragraph 1 letter a) of Fiscal Procedure Code.
More...
Procedură fiscală – Obligații fiscale suplimentare – Sesizare penală – Procedură penală – Clasare – Identitatea stării de fapt – Obligativitatea soluției – Principiul ne bis in idem
More...
The Case-Law of the European Court of Justice (November-December 2018)
More...
The present study focuses objectively on the main recent jurisprudential aspects (starting from the courts of justice within the area of the Court of Appeal of Suceava), on the manifestation of the competence conflict on tax matters between two administrative bodies regarding the same tax matters regulated by art. 43 parag. (3) of the Code of Fiscal Procedure – Act no. 207/2015. The zoning by-law of the two administrative bodies (i.e. the court decision that clarifies the misunderstandings between the neighbours regarding the settlement of the line boundary) that the administrative body refers to as being the legal document based on which the taxpayer would pay in the form of tax is not to be used as a proof in itself for the legitimacy of this change in the present – day legislation – Act no. 2/1968. From this point of view, the study focuses on criticizing the divergent interpretation of the court that is in disagreement with the jurisprudence of the Constitutional Court. This means that, as a result of the effective date of art. 11 parag. (81 ) of Act no. 7/1996, the mandatory use of the recognized limit boundaries is based on the delineation document with all its adjacent consequences, including the ”fiscal” ones. Thus, the study is meant to support the Romanian specialists both by presenting the legislative/jurisprudential references and providing examples of the legal reasoning used to sustain the demonstration in the litigation for which the taxpayers challenged the fiscal and administrative decisions to impose documents released by the ”new competent fiscal authority”.
More...
The clawback tax was not a tax that would pass away without causing legal issues – probably because of the social and economic context in which it was adopted. Therefore, the tax was analyzed by the Constitutional Court which concluded that no clawback tax could be paid and by reference to the amounts charged for VAT. Afterwards, the ordinary courts were loaded with statements of claim by the drug producers which demanded either the removal of the duty to pay the tax or its reduction.
More...
A case of the European Court of Justice C-219/17, Berlusconi and Fininvest, laid down important rules for differentiating between the jurisdictions of EU courts and national courts in actions challenging the final decisions of composite procedures in the Single Supervisory Mechanism. As this judgement does not cover all scenarios, nor are there such decisions regarding the Single Resolution Mechanism, a universal test is developed for revealing if EU courts or national courts have jurisdiction over acts of composite procedures in the Banking Union. This test is then implemented on the most important acts within the Single Resolution Mechanism.
More...
In this scientific paper shall be handled a special segment of contested procedure concerning the possibility of submitting revision as one of the extraordinary legal remedies against rendered judgment in contested procedure in a context of critical overview between amendment and supplement of contested procedure current law in comparison to previous law of contested procedure and contested procedure laws of region countries including the former Yugoslav Republic of Macedonia, now The North Macedonia and Bosnia and Herzegovina. Frequent amendments of laws question citizen legal certainty and potential investors especially in those countries with fragile democracies that are going through transition phase, as is the case in Kosovo. Revision is one of the extraordinary legal remedies of appealing final court decisions rendered by the second instance court, whichmay be submitted due to numerous causes within limits and deadlines provided by law. By revision, may come to correction of substantive or procedural law eventual omission madein the second instance court trial.
More...
Late return, due to the fault of the tax authority, of the excises related to the export. Interest related to the amount to be reimbursed as excise, amount reimbursed with a delay of 202 days from the legal deadline, by the tax authority
More...
The Case-Law of the European Court of Justice (November – December 2019)
More...
