I.C.C.J., Secţia de contencios administrativ şi fiscal, Decizia nr. 4551 din 2 noiembrie 2012 (Studiu de Caz)
High Court of Cassation and Justice, Administrative and Tax Litigations Chamber, Decision no. 4551 dated 2 of November 2012 (Case Law Study)

Summary/Abstract: The article deals with jurisprudence rendered in an annulment application of a tax administrative deed and addresses aspects such as: the nature of the tax liabilities, voluntary payment of tax liabilities, payment of tax debts by another entity than the tax debtor, application of penalties. The decision is of particular importance because of the wide-ranging legal issue it raises, namely the full and timely declaration and payment of the tax debts by a branch instead of the parent company which is the debtor of those tax liabilities. In addition, the presentation and understanding of the reasoning followed by the High Court of Cassation and Justice in this case file is extremely useful from a practical point of view, having in mind the lack of jurisprudence of the Tax Division of the High Court of Cassation and Justice on this specific topic.

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