Sinteză de Jurisprudență Fiscală Națională
National Tax Case-Law

Summary/Abstract: 1. The High Court of Cassation and Justice ruled during a revision procedure under art. 21 of Law no. 554/2004 that it would be excessively formal to deny the right to deduct VAT simply because the proof of a supply of goods with a reduced VAT rate of 5% was provided three years after the supply actually occurred. In order to reverse a decision of another panel of the High Court of Cassation and Justice, magistrates relied on the Court of Justice’s judgement in case C‑146/05, Albert Collée and valued the principle of substance over form in the field of VAT. 2. As a Romanian court recently observed, tax authorities can only use the procedure for the forced execution of tax debts against insolvent companies in certain conditions and with the observance of certain terms. In fact, article 143 of Law no. 85/2014, as modified by Government Emergency Ordinance no. 88/2018 on 2 October 2018 allows such a forced execution against insolvent companies, for current tax debts older than 60 days, only for insolvency procedures initiated after 2 October 2018. Therefore, such a procedure was not applicable for an insolvency procedure initiated on 26 June 2015.

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