Suntem cu adevărat la adăpost
de inspecţiile fiscale care vizează baza de
impunere constituită în 2015? Decizia obligatorie
nr. 21/2020 pronunţată de Înalta Curte de
Casaţie ridică probleme
Are We Really Safe from Tax Inspections Covering the Taxable Base Constituted in 2015? The High Court’s Binding Decision No. 21/2020 is Raising Issues
Author(s): Irina GalișSubject(s): Law, Constitution, Jurisprudence, Human Rights and Humanitarian Law
Published by: Editura Hamangiu S.R.L.
Keywords: limitation period; fiscal limitation period; taxable base; binding ruling; the principle of legal certainty; state of emergency; state of alert; interruption period; suspension period;
Summary/Abstract: The long-awaited B inding Decision no. 21/2020 of the Romanian High Court of Cassation and Justice was widely received with a sigh of relief. However, as most miracles, the hype had only lasted for three days; then, the questions started to overflow. While we cannot challenge the core need for such a natural interpretation on the fiscal limitation period, we are afraid some misunderstood its impact. In this regard, interpretations on the … interpretative decision started to arise. This made us ask ourselves – are we really safe from tax inspections covering the taxable base constituted in 2015? In this article, we are aiming to form an answer whilst tackling three issues we have encountered in our daily practice.
Journal: Cluj Tax Forum
- Issue Year: IV/2021
- Issue No: 1
- Page Range: 28-32
- Page Count: 5
- Language: Romanian
- Content File-PDF
