Tag: Fiscal Procedure Code

The High Court of Cassation and Justice decided that an appeal against the tax audit report is inadmissible

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. […]

It was approved the Order on the procedure for declaring inactive taxpayers

According to the Order, the taxpayers / payers declared inactive will have the VAT registration cancel by default, starting with communication of the decision of declaring the inactivity. Taxable persons who had canceled the registration for VAT due to their declaration of tax inactivity, at the reactivation will request the registration for VAT to the […]

Decision No. 17 / 05.10.2015 of the ICCJ, on the amounts due for defendants convicted of tax evasion

The Decision is to be published in the Official Gazette, at which point the judgment will become binding to all courts, eliminating, in this way, the uneven practice encountered so far. Fiscal Procedure Code defines tax claims as “property rights which, under the law, result from relations of material fiscal law”. In the amount of […]