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.