Ce se întâmplă cu sumele achitate în temeiul unui act administrativ fiscal anulat – poate instanța dispune direct restituirea lor?
What happens to the amounts paid under a canceled tax administrative act – can the court directly order their refund?

Summary/Abstract: Recent practice shows that the tax authorities have not abandoned the attempts to delay as much as possible the refund of the amounts that the taxpayer paid under a tax administrative act that was definitively annulled by the courts. We consider that the courts are fully competent to order the refund of the amounts as an effect of the annulment of the fiscal administrative acts without the need for the respective taxpayer to go through any other procedure, taking into account the aspects that we will detail in this article.

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