Sinteză De Jurisprudență Fiscală Națională: Noiembrie – Decembrie 2020
National Tax Case-law: November – December 2020
Author(s): Cosmin Flavius CostașSubject(s): Civil Society, Law on Economics, Public Finances, Fiscal Politics / Budgeting, Court case
Published by: Editura Hamangiu S.R.L.
Keywords: tax litigation; appeal; tax challenge; supplementary reasons; insufficient reasoning; evidence; obligation to administer evidence; administrative file; lack of access to administrative file;
Summary/Abstract: In line with its previous case-law, the High Court of Cassation and Justice decided to quash a judgement of the Cluj Court of Appeal and send the case back to the first instance court so that evidence is properly administered. Although the lack of interest from the Cluj Court of Appeal particularly for a tax experts’ report was the main reason for the success of the appeal, the High Court also pointed out the first instance courts have the obligation to pay attention to supplementary reasons that were not put forward in the administrative appeal. In order to rule on this matter, the High Court considered that taxpayer was never granted access to the administrative file of the tax audit and was therefore unable to present all its arguments.
Journal: Cluj Tax Forum
- Issue Year: III/2020
- Issue No: 6
- Page Range: 57-65
- Page Count: 9
- Language: Romanian
- Content File-PDF