VAT refund in Romania
Interest on VAT refund claims in Romania The concept of tax disputes refers to disputes in which one of the involved parties is a public authority and the purpose of the litigation is either the total or partial annulment of…
Tag Fiscal Procedure Code
The High Court of Cassation and Justice decided that an appeal against the tax audit report is inadmissible
The High Court of Cassation and Justice, in motivating the decision, considered that the tax audit is the document that underlies the issuance of the tax decision, namely that document that records the findings of the fiscal inspection bodies, “it…
It was approved the Order on the procedure for declaring inactive taxpayers
According to the Order, the taxpayers / payers declared inactive will have the VAT registration cancel by default, starting with communication of the decision of declaring the inactivity. Taxable persons who had canceled the registration for VAT due to their…
Decision No. 17 / 05.10.2015 of the ICCJ, on the amounts due for defendants convicted of tax evasion
The Decision is to be published in the Official Gazette, at which point the judgment will become binding to all courts, eliminating, in this way, the uneven practice encountered so far. Fiscal Procedure Code defines tax claims as “property rights…
Bank details about the situation of taxpayers could be transmitted daily to the IRS
Thus, in accordance with Art. 61 of the Project, the credit institutions may be required to submit daily the operations with cash, in local or foreign currency, whose minimum limit represents the equivalent in lei of EUR 5,000, whether the…