Implicaţiile medierii în procedura fiscală
Implications of Mediation in the Tax Procedure

Summary/Abstract: The number of tax disputes increased lately as a result of the frequent taxpayers’ interaction with the tax authorities. Mediation in tax disputes may reduce costs in matters involving rights that parties may dispose of. Finding alternative methods of dispute resolution to prevent or defuse a tax dispute and also to collect the debts, should be a priority to tax authorities in opposition to taking the matters to court. Mediation may be the answer to this goal and could also represent a saving of public money. Tax authorities should seek an amicable agreement with bona fide taxpayers who have become unable to pay their tax obligations. A mediation agreement could mean no rate of interest and no judicial costs with a lawsuit for tax authorities and no lawsuit costs of stamp duties, lawyers’ and experts’ fees for the taxpayer. Using the mediation procedure, the tax authorities could agree that the sums of money illegally paid by the taxpayer, could compensate for other duties that belong to the taxpayer or could be given back to the taxpayer by installment. The amounts from the budget that must be paid to a person, including those resulting from legal contractual relationships may be paid if they are established by enforceable titles. To obtain enforceable title character, mediation agreement on the disputed amounts, may be subject to approval of the court in accordance with Art. 59 para. (2) of Law no. 192/2006 concerning mediation and the mediator profession, amended and supplemented. Initiating and using mediation by tax authorities may be a proof for taxpayers that public authorities are open in finding alternative solutions to judicial system in crisis situations. Law no. 192/2006 concerning mediation and the mediator profession could be supplemented with provisions regulating the procedure in cases of tax disputes, similar with the procedure established for mediation in criminal cases.

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