ICCJ a confirmat definitiv faptul că autoritățile fiscale pot fi obligate la demararea procedurilor pentru evitarea dublei impuneri (MAP)
The High Court of Cassation and Justice confirmed, through a definitive decision, that tax authorities can be obliged to initiate procedures to avoid double taxation (MAP)

Summary/Abstract: The High Court of Cassation and Justice has examined the possibility for courts to intervene in tax authorities' decisions on MAP procedures, taking into account the limits imposed by the principle of separation of powers and the principle of fiscal autonomy. The conclusion was that a court could not replace the will and powers of the administrative authority in confirming or denying the existence of double taxation and the way to resolve it. However, where the tax authority improperly refuses to initiate the mutual agreement procedure, the conduct of the administrative authority in fulfilling the conditions for triggering the MAP can be examined and censured. The decision of the High Court is one of the first clear confirmations in the practice of the Romanian courts of the unlawfulness in principle of situations of economic double taxation, where double taxation occurs between different legal entities which are part of the same group of companies.

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