SINTEZĂ DE JURISPRUDENȚĂ FISCALĂ NAȚIONALĂ SEPTEMBRIE – OCTOMBRIE 2023
NATIONAL TAX CASE-LAW Cosmin Flavius COSTAȘ SEPTEMBER – OCTOBER 2023
Author(s): Cosmin Flavius CostaşSubject(s): Law, Constitution, Jurisprudence, Law on Economics, Court case
Published by: Editura Hamangiu S.R.L.
Keywords: tax litigation; tax interest; request for payment; due time; legal expanses; lawyer fees; proportionality;
Summary/Abstract: The reported case concerns the matter of judicial expanses awarded to a party in circumstances where the tax authority acknowledged the request to pay certain tax interest during the procedure before the first instance court. Arad Tribunal confirmed such expanses are due since the tax authority did not solve the payment request in due time and also that the amount of such expanses was justified by the efforts of the lawyer and the value of the claims.
Journal: Cluj Tax Forum
- Issue Year: VI/2023
- Issue No: 5
- Page Range: 413-419
- Page Count: 7
- Language: Romanian
- Content File-PDF
