SINTEZĂ DE JURISPRUDENŢĂ FISCALĂ NAŢIONALĂ MAI – IUNIE 2021
NATIONAL TAX CASE‐LAW MAY – JUNE 2021

Summary/Abstract: In a recent case, the High Court of Cassation and Justice ruled on the matter of access to file and evidence before the first instance tax court. Based on the Court of Justice’s case-law in cases such as Ispas or Solvay vs. European Commission, the court stressed the importance of the right of defence and the need for the tax court to make sure taxpayers do get access to administrative file in order to prepare their defence. The High Court of Cassation of Justice also ruled that evidence should be administered thoroughly and courts’ decisions should rely on evidence rather than on simple clues.

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