The necessary conditions to exercise the right to get a VAT reimbursement

The High Court of Cassation and Justice has ruled that the provisions of the Code of fiscal procedure, Art. 85 and  Art. 88, impose upon the fiscal authorities the obligation to issue a decision regarding the reimbursement of VAT, as well as the competence to apply the rules concerning the adjustment of some payments. In this case, the plaintiff has not followed the preliminary ruling procedure for getting the reimbursement of the deductible VAT amount of 214.513 RON, procedure that was requested by means of legal provisions. This amount of money has been claimed in front of the court, by a specific statement in the initial petition, without being based on a certain decision from the fiscal authorities in regard with the mentioned sum. The High Court has stated that, given the fact that, during the administrative procedure, the plaintiff has demanded a reimbursed VAT of 3.291 RON for the period of the fiscal inspection, the total amount that is to be reimbursed is just of 3.291 RON, and not of 214.513 RON, as the court has inaccurately rendered in the sentence. (Decision no. 732 of the 19th of February 2015 pronounced in recourse by the Section of administrative and fiscal procedures of the High Court of Cassation and Justice, covering the assessment of the right to get a VAT reimbursement)

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Alexandra-Adriana DOBRIȘAN

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