Reinstatement in term of prescription

The High Court of Justice and Cassation stated that exceeding the deadline for action against administrative acts issued by customs having as reason that for three days the air traffic was disrupted as a consequence of the volcanic ash cloud making it impossible for the assignee of the company to come in Romania to completion and dispatch appeal decision is not a circumstance beyond the control of the parties to justify exceeding 6 months prescribed by law for filing. In this case, the claimant, a legal person established in accordance to the Romanian legislation as a stock company had the possibility through the general well known communication ways to take the proper measures to meet the pleading in time. As a consequence, the High Court made the conclusion that the institution of reinstatement in period of limitation cannot operate, as long as any event of major force has not occurred in order to prevent effective exercise of the right conferred by law. (Decision no. 712 from 10th of February pronounced in appeal at the Department of administrative and fiscal litigation form the High Court of Justice and Cassation having as object the annulment of the ANAF decision)

>> The source:



Related posts