Aplicarea amnistiei fiscale oferite în pandemie în cazul ajutoarelor de stat recuperate a născut dispute cu ANAF și dosare pe rolul instanțelor
The application of the tax amnesty offered during the pandemic in the case of recovered state aid has given rise to disputes with ANAF and court cases

Summary/Abstract: A series of fiscal facilities, including the fiscal amnesty of the ancillary obligations related to certain types of main budget obligations, subject to the fulfilment of certain expressly provided conditions, were granted in the context of the pandemic through O.U.G. no. 69/2020. In addition to an important support offered to taxpayers in overcoming the economic difficulties generated by the pandemic, the tax amnesty established by the O.U.G. no. 69/2020 has also generated numerous disputes between taxpayers and tax authorities regarding its scope, many times the tax bodies interpreting and applying the provisions of this normative act in an arbitrary and restrictive manner.

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