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Tag: tax decision

Tax disputes in Romania: Appealing Tax Decisions and Administrative Tax Acts

According to regulations in tax law in Romania, a tax decision and an administrative tax act can be appealed in front of the fiscal authority in order to analyze the validity and legality of the taken measures.The appeal against a tax act is submitted to the issuing fiscal authorities in Romania within 45 days from […]

conditions for engaging joint liability of the administrator

What are the conditions for engaging joint liability of the administrator/ director/ management bodies of a Romanian company?

Excutive summary: One of the problems that the administrators/directors or the management bodies of a Romanian company may face is engaging joint liability for the outstanding payment obligations of the debtor company declared insolvent by tax inspection bodies which are part of National Authority of Fiscal Administration (ANAF). The law firm Pavel, Margarit and Associates […]

Appeal against the tax administrative document

Appeal against the tax administrative document

Any person who faces a tax decision issued by an authority within the National Agency for Fiscal Administration (ANAF) has the right to challenge it, as provided in the tax legislation. Pavel, Margarit and Associates recommends a lawyer specialized in tax law and tax dispute and litigation may proceed to take all steps to file […]

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. […]