Repararea prejudiciilor cauzate prin actele administrative fiscale nelegale
Compensation for damage caused by unlawful administrative tax acts

Summary/Abstract: In this study, the author examines the issue of compensation for damage caused by unlawful administrative tax acts, which may consist in the payment of undue taxes to the public budget, in other types of patrimonial losses or in the impairment of non-pecuniary rights. Based on this premise, the author highlighted the existence of the patrimonial liability of the tax authorities for unlawful tax administrative acts, which he analyzed in the light of the provisions of the Administrative Code, the Tax Procedure Code and the Administrative Litigation Act no. 554/2004, since all these normative acts are interrelated. Thus, starting from the outline of the conditions of liability for unlawful administrative tax acts, the author presented the legal mechanisms of compensation for damages caused by such acts, discussing several hypotheses that may arise in practice and distinguishing between compensation for damages, consisting in the payment of unlawfully collected taxes to the public budget, and compensation for damages of another nature. In this regard, the author referred in particular to the provisions of MFP Order no. 1.899/2004, which regulates the general procedure for the repayment and reimbursement of sums from the budget, as well as the granting of interest due to taxpayers for sums repaid or reimbursed after the legal deadline, with the proviso that there are also a number of special regulations governing particular situations. Such are, for example: ANAF Order no. 187/2018 (approving Procedure for the refund of amounts representing taxes or other revenues of the state budget, overpaid or unduly paid and for which there is no obligation to declare), ANAF Order no. 1.760/2018 (on the Procedure for the refund of income tax withheld at source by the payer of income, in an amount greater than that legally due) and ANAF Order no. 3.699/2015 (approving the Procedure for the settlement of VAT negative tax returns with the option of refund and approving the model and content of some forms).

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