Autostrada procedurilor fiscale – o construcție juridică imposibilă?
The Highway of Tax Procedures - A Legally Impossible Construction?

Summary/Abstract: Through a new judicial solution, the Cluj Court of Appeal decided to return the administrative file from a judicial procedure în the appeal stage directly to an administrative procedure, fixing the tax obligation for the tax body to re-establish tax compliance with respect the law and the guarantees that the VAT Directive offers to the individual. Only în such a mechanism, given that the last transaction targeted by the initial fiscal inspection ended în 2010, the right of the fiscal body to establish tax receivables appears to be prescribed, which constitutes a moral and legal remedy for the making of an illegal tax inspection.

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