Good faith principle in fiscal relations

The High Court of Cassation and Justice decided that the relation between the taxpayer and the fiscal authorities have breached the good faith principle of the authority, as in Article 12 of the fiscal procedure Code. , the case of the emission of the disputed administrative fiscal acts it was accomplished with the violation of the active role of the fiscal authority, that imposed that it should have answered the repeated solicitations of the recurrent regarding the payment obligations to the budget and the carrying out of the fiscal controls regarding the fiscal payment obligations to the general consolidated state budget, before the emission of the disputed administrative fiscal actss. In this case, the trial court not only that it did not analyze these essential aspects, but it did not take into consideration the dispositions in Article 116, paragraph (6) of the fiscal procedure Code that states that fiscal debts resulted from customs judicial reports are compensated with the debts that represent the amount that is to be restituted of the same nature, possible differences are to be compensated with other fiscal obligations of the debtor. In these circumstances, the High Court approved the appeal filled by the plaintiff, changing the trial court’s decision, in the sense of granting the action as it was written, with the consequence of annulling the disputed administrative fiscal acts. (Decision no. 3200 of June the 1st 2011 rendered on appeal by the Administrative Court of the High Court of Cassation and Justice, having as object the annulment of fiscal acts).

>> The source: JURIDICE.ro



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