SINTEZĂ DE JURISPRUDENȚĂ FISCALĂ NAȚIONALĂ mai – iunie 2023
NATIONAL TAX CASE-LAW may– june 2023

Summary/Abstract: In many cases, the Romanian High Court of Cassation and Justice’s approach to sensitive tax matters is rather late. Therefore, a number of critical issues remain unsolved for a significant period of time before national tax courts, leading to in just judicial solutions. It was the case of the taxpayers’ liberty to put forward new arguments in court, provided that those arguments had not been presented before tax administrative jurisdictions. Although the Romanian tax doctrine and several courts pointed out that taxpayers are at liberty to present their arguments in court, a number of courts led by the ultra-conservatory Cluj Court of Appeal rejected such arguments particularly on the formal appreciation that the tax administrative procedure final decision did not approach these matters and therefore the tax courts couldn’t have discussed the arguments. The recent Decision no. 20/2023 of the High Court of Cassation and Justice has put an end to this quarrel and established that annulment reasons can be brought directly before tax courts.

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