Restituirea cu întârziere, din culpa organului fiscal, a accizelor aferente exportului. Dobânda aferentă sumei ce trebuia restituită cu titlu de acciză, sumă restituită cu o întârziere de 202 zile față de termenul legal, de către organul fiscal
Late return, due to the fault of the tax authority, of the excises related to the export. Interest related to the amount to be reimbursed as excise, amount reimbursed with a delay of 202 days from the legal deadline, by the tax authority
Author(s): Daniela-Ioana StăncioiSubject(s): Court case
Published by: Editura Solomon
Keywords: export; excises related to the export; fault of the tax authority;
Summary/Abstract: Late return, due to the fault of the tax authority, of the excises related to the export. Interest related to the amount to be reimbursed as excise, amount reimbursed with a delay of 202 days from the legal deadline, by the tax authority
Journal: Tax Magazine
- Issue Year: 2020
- Issue No: 2
- Page Range: 141-145
- Page Count: 5
- Language: Romanian
- Content File-PDF