În ce condiții are ANAF competență de control în cazul persoanelor fizice nerezidente în România?
Under what conditions does ANAF have control competence in the case of non resident natural persons in Romania?

Summary/Abstract: It is the natural question that arises in the context of the start of extensive control actions by the National Fiscal Administration Agency (hereinafter referred to as “ANAF”) this year, in order to detect possible cases of non-compliance in the declaration of income of natural persons. The control plans are, in principle, aimed at residents, but the actions also reached non-residents, who were subjected to checks of the fiscal situation from the perspective of income tax. To whom does this control actually apply?

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