SINTEZĂ DE JURISPRUDENȚĂ FISCALĂ NAȚIONALĂ iulie – august 2023
NATIONAL TAX CASE-LAW , july – august 2023

Summary/Abstract: In the past decade, Romanian tax courts have seen a number of cases involving green taxes, due to the Environmental Fund. However, there is also a history of distorted interpretations of the national legislation by the Environmental Fund Administration. It is also the case at hand, which was decided on procedural matters. The Bucharest Court of Appeal first sanctioned the failure to give reason for the tax decisions, particularly since the case was administratively returned to the tax inspectors for further clarifications. The court also noticed that the relevant documents submitted by the taxpayer have been unlawfully rejected by the Environmental Fund Administration and that no contrary proof has been administered. It concluded that the taxpayer was able to prove that all its obligations had been fulfilled and that no supplementary contribution to the Environmental Fund was due.

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