The High Court of Cassation and Justice. The suspension of the process of handling the appeal made against the taxation decision

See also the legal debate of 15th September 2014: The deductibility of expenses. The practice of tax authorities. The arguments in the taxpayer’s defence.

The High Court of Cassation and Justice decided that from the analysis of the provisions from article 214 paragraph (1) lett. a) Tax procedure code, it results that the suspension of the process of handling the appeal made against the taxation decision is not imposed compulsorily in any situation in which the tax authority or even the court is appointed with the analysis of certain tax receivables which are also subject to a criminal proceeding, but a concrete examination on the existence of indication of committing an offence and of the “decisive effect” which the criminal solution in question might have, is necessary. To this purpose, the High Court of Cassation and Justice has decided that the legal administrative court appointed with the control of the legality on the decision of suspending the appeal, issued on the grounds of article 214 paragraph (1) lett. a) Tax procedure code, it can evaluate the administrative measure also regarding the exercise of the right to evaluate of the tax authority by reference to definition of the misuse of power, included in the article 2 paragraph (1) lett. n) of Law no. 554/2004, of proportionality and other requirements of the right to a good management because, otherwise, it would be referred in article 214 paragraph (1) lett. a) Tax procedure code, in case of any formal proceeding of prosecution offices, with the consequence of non-permitted postponing of the solution in the administration procedure. (Decision no.1892 of 10th April 2014 pronounced in appeal by the Legal and Fiscal Administrative Department of the High Court of Cassation and Justice having as subject the cancellation of the decision to suspend the procedure of handling the administrative appeal against the taxation decision).

:: The source: JURIDICE.ro

Denis BORTIS

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