Sinteză de Jurisprudență Fiscală NațIonală Noiembrie – Decembrie 2022
National Tax Case-Law November – December 2022

Summary/Abstract: In the last two or three years, Romanian criminal courts have been forced to deal with a number of tax matters. Given that Romanian authorities did not write specific procedural rules for the judgement of tax evasion and tax fraud cases, criminal courts sometimes find it difficult to deal with questions that are of a fiscal nature. It was for the High Court of Cassation and Justice – Criminal Section to finally rule that criminal courts are competent to annul due tax interest under G.E.O. no. 69/2020 if the principal tax obligations have been paid/ In a decision that was just recently served to the parties, the High Court of Cassation and Justice changed a previous judgement of the Cluj Court of Appeal as to the VAT liability in the context of a FIDIC contract. The supreme tax jurisdiction ruled that VAT was not due on the basis of internal statements of works employed by the two associated companies since the FIDIC contract provided for a specific invoicing mechanism and invoicing was made conditional upon the approval of such statements of works by the contracting authority.

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