Amnistia fiscală – o soluţie superficială pentru remedierea parţială a abuzurilor generate de interpretarea eronată a legii naţionale privind detaşarea lucrătorilor, aflată în dezacord cu directivele europene
TAX AMNESTY - A SUPERFICIAL SOLUTION FOR A PARTIAL CORRECTION OF ABUSES GENERATED BY MISINTERPRETATION OF NATIONAL LAW REGARDING THE POSTING OF WORKERS, WHICH IS IN DISAGREEMENT WITH THE EUROPEAN DIRECTIVES

Summary/Abstract: On July 20, 2015 the Romanian Parliament adopts Law. 209/2015 regarding the cancellation of tax obligations by which it was ordered the tax amnesty of debts to the state budget, without mentioning limits, respectively, legal grounds of tax debts. Since the establishment of Regional Directorates of Tax Fraud by GO no. 74 / 26.6.2013 regarding measures to improve and reorganize the National Revenue Agency and amending certain acts, emerging institutions have developed new systems of control and enforcement of tax laws, sometimes interpreting the law, beyond the scope them.[1] A situation apart is represented by the tax audits conducted in 2013-2015 for the companies which provided personnel in the European Union. Thus, misinterpretations of the provisions of Directive 2008/104/EC on work through temporary employment agencies or Directive 96/71/EC of the European Parliament and of the Council of 16 December 1996 concerning the posting of workers in the framework of services have led to the elimination of market more companies by bringing them unable to function due to tax rulings issued by the National Agency for fiscal Administration, through the Regional Directorates tax Fraud. Lack of harmonization of legislation in Romania both domestically and internationally have allowed institutions to abuse the instruments available to collect arbitrary money from the state budget, defying the rules of interpretation of legal norms, with the consequent the final destruction of private capital and jobs.

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