SINTEZĂ DE JURISPRUDENȚĂ FISCALĂ NAȚIONALĂ: IULIE - AUGUST 2020
NATIONAL TAX CASE-LAW: JULY – AUGUST 2020
Author(s): Cosmin Flavius CostaşSubject(s): Law on Economics, Public Finances, Fiscal Politics / Budgeting, Court case
Published by: Editura Hamangiu S.R.L.
Keywords: European funds; financial correction; financial sanctions; right of defence; hearing; restrictive criteria; tender documents; public procurement legislation;
Summary/Abstract: A recent case decided by the High Court of Cassation and Justice draws the attention to two different issues. On one hand, Romanian courts continue to disregard the Court of Justice’s case law regarding the rights of the defence, access to administrative file and an appropriate hearing before issuing a decision (and particularly a decision entailing financial sanctions and significant economic consequences). But, on the other hand, the courts – and particularly the High Court – value the arguments that should have been heard in the administrative procedure in order to decide that the checking and confirmation of documentation by a public authority excludes the responsibility of a contracting authority in a public procurement procedure.
Journal: Cluj Tax Forum
- Issue Year: III/2020
- Issue No: 4
- Page Range: 65-79
- Page Count: 15
- Language: Romanian
- Content File-PDF