The High Court of Cassation and Justice, in motivating the decision, considered that the tax audit is the document that underlies the issuance of the tax decision, namely that document that records the findings of the fiscal inspection bodies, “it does not represent an administrative act so as defined by art. 41 of Ordinance no. 93/2003 regarding the Fiscal Procedure Code, also it does not represent “a receivable title” as it is defined by art. 110 par. 3 of the Fiscal Procedure Code.
Given these considerations, in conjunction with the legal provisions stipulating that, the appeal can be made against receivable titles and administrative acts, the report of tax inspection not falling in these categories, the High Court of Cassation and Justice rejected the appeal as ungrounded, stating that the tax return was settled by the tax inspection authorities.
PhD. Radu Catalin Pavel is the Managing Partner and Founder of Pavel, Margarit & Associates Romanian Law Firm. Within more than 17 years of sophisticated and diverse business practice, Radu gained an extensive expertise especially in M&A, Corporate and Commercial field, assisting and providing world-class legal services to the firm top clients.