Regimul juridic și acumularea obligațiilor fiscale accesorii pe perioada suspendării actului administrativ fiscal
The legal regime and accrual of ancillary tax liabilities during the suspension of the fiscal administrative act

Summary/Abstract: The amount of ancillary tax liabilities is often overlooked by taxpayers, who tend to focus on challenging and suspending principal tax liabilities. In practice, the accumulation of ancillary tax liabilities during the settlement of the action for annulment of the tax administrative act (e.g. the tax decision) may weaken the financial status of a company to an even greater extent than the main tax liability, as a result of retroactive calculation of accessories from the due date / term of payment. A decision of stay of tax execution has legal effects at the level of the fiscal debt in integrum, though it remains to be clarified the further effects of such stay on the accrual of tax accessories (interest, delay penalties, non‑declaration penalties) on the grounds of the Fiscal Procedure Code. The taxpayers should turn their attention not only to obtaining a stay of the tax decision, but also to the long‑term effects that the suspension may have on the accumulation of ancillary tax obligations, especially in the case where the court dismisses the action for annulment of tax decision by final decision.

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