Tag: The High Court of Cassation and Justice

Articles, Dispute Resolution

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. […]

Continue Reading

By : Jun 13, 2017 No Comment

Articles, Employment and Labour Law

RIL admitted. The act of conducting activity in shopping centers, on public holidays

in public holidays as stipulated in article 139 paragraph (1) of the Labor Code, republished, as amended and supplemented, is an offense provided according to art. 260 paragraph (1) letter g) of the Code, when the employer has fulfilled the obligations under art. 142 of this act. Pursuant to art. 141 of Law no. 53/2003 […]

Continue Reading

By : Jun 13, 2017 No Comment

laptop lawyer property law

Articles, Dispute Resolution

The decision of the High Court of Cassation and Justice on the insurer’s refusal to pay the indemnity

The High Court of Cassation and Justice, looking at the allegations of the case found that: in relation to art. 1270 Civil Code, according to which valid closed contract has the force of law between the contracting parties, as such, judges are obliged to apply them as they were designed and drafted by the participants […]

Continue Reading

By : Jun 11, 2017 No Comment

laptop lawyer property law

Articles, Real Estate and Construction

High Court decision on the evidence of improvements made by the lessee

The claims representing the value of improvements to the apartments were found by the Court of Appeal unfounded regardless if they were based on the provisions of art. 48 of Law no. 10/2001, as in force on 16 April 2008, when civil judgment no. 630 of 2 May 2007 (now art. 49) became final, or […]

Continue Reading

By : Jun 11, 2017 No Comment

Articles, Banking and Capital Markets

The Decision of HCCJ No. 6/2015 – registering the sanction of the warning in the criminal tax records

The referral to the High Court of Cassation and Justice has been made by the Salaj Court – Civil Section, through the Ruling of 22.05.2014, in the file No. 4322/84/2013, to give a principle solution of on the following question of law: “If, in relation to article 2 paragraph (1), article 4 paragraph (1) […]

Continue Reading

By : Jun 11, 2017 No Comment

laptop lawyer property law

Articles, Banking and Capital Markets

The High Court of Cassation and Justice decided that the VAT deduction cannot be made if the invoice does not fulfill all of the form conditions

Thus, through the above-mentioned decision, the High Court of Cassation and Justice has determined that: “The VAT cannot be deducted, nor can the tax base required in determining the income tax cannot be diminished, in case the supporting documents presented do not contain or provide all the information provided by the legal provisions in force, […]

Continue Reading

By : Jun 11, 2017 No Comment

laptop lawyer property law

Articles, Employment and Labour Law

The High Court of Cassation and Justice decided: dismissal is canceled if the employer has not given notice to the employee

Also, “the lack of mentioning in the decision to dismiss of the mention regarding the duration of the notice given to the employee is not sanctioned by nullity of the decision and the measure of dismissal when the employer proves that he gave notice to the employee with the minimum duration provided by art. 75 […]

Continue Reading

By : Jun 11, 2017 No Comment