Recalificarea diurnelor în venituri salariale – subiect de dispute fiscale
Reclassification of daily allowances into salary income - subject to tax disputes

Summary/Abstract: International transport companies, as well as other taxpayers, have experienced, in the last couple of years, the consequences of tax inspections when the tax authorities have imposed the reclassification of the travel allowances (per diems) granted to their employees as deemed salary revenues, the concepts of delegation and international posting of workers becoming redundant. In such cases, both tax authorities and the bodies in charge with solving the appeals dealt with complex tax situations, respectively have been able to corroborate the tax legislation with the provisions of other applicable regulations (labour law, legislation regarding the protection of workers at EU level, domestic and European legislation regulating the transport companies’ activity). The status of the tax disputes as well as the draft amnesty law applicable to such additional tax liabilities are extremely important not only for carrying out a theoretical analysis but also from a practical perspective, in the framework of future tax inspections which will resume on this topic as, in our opinion, the administrative and legal solutions passed in this respect show an attempt of the tax authorities to continue their audits.

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