Poate stabili procurorul obligaţii fiscale în materie de TVA?
Is It Possible that Prosecutors Determine the Obligation to Pay VAT?
Author(s): Cosmin Flavius Costaş, Lia PricopeSubject(s): Commercial Law
Published by: Editura Hamangiu S.R.L.
Keywords: VAT; criminal case; criminal trial; prosecutor; tax obligations; tax authorities; tax decision; right to a fair trial; right of defence; right to challenge a tax decision; prejudice;
Summary/Abstract: A recent row of criminal cases involving possible VAT fraud cases raised a rather peculiar question: are prosecutors allowed to determine the existence and amount of unpaid taxes and contributions and particularly VAT without involving or consulting national competent tax authorities? Authors investigate this matter first from the point of view of the EU VAT legislation and second from the more general perspective of Romanian tax procedural rules. In the context, a few questions that might be raised before the VAT Committee or before the Court of Justice of the European Union are put forward.
Journal: Cluj Tax Forum
- Issue Year: IV/2021
- Issue No: 3
- Page Range: 174-187
- Page Count: 14
- Language: Romanian
- Content File-PDF