SINTEZĂ DE JURISPRUDENȚĂ FISCALĂ NAȚIONALĂ IANUARIE – FEBRUARIE 2024
SUMMARY OF NATIONAL TAX JURISPRUDENCE
JANUARY – FEBRUARY 2024
Author(s): Alin VăsonanSubject(s): Politics / Political Sciences, Politics, Law, Constitution, Jurisprudence, Public Administration, Public Law, Law on Economics, Fiscal Politics / Budgeting, Administrative Law
Published by: Editura Hamangiu S.R.L.
Keywords: administrative liability; action for damages under art. 19 of Administrative Litigation Law nr. 554/2004; refusal of the right to be heard by the fiscal authorities; damages; fiscal warranties;
Summary/Abstract: The case concerns a particular application of the article 19 of the Law on Administrative Proceedings No. 554/2004. The Supreme Court of Romania held that the purpose of the regulation issued by article 19 of Administrative Litigation Law No. 554/2004 is to provide, for the individuals who suffered a damage due to an unlawful administrative act, an action for damages, after a previous action for annulment was solved. The court also upheld that, in the particular case when the taxpayer had to use the opportunity given by article 211 of the Code of Tax Procedure for cancelling the precautionary measures, the taxpayer has the right to claim damages for all the expenses made in order to substitute the precautionary measures with the warranties.
Journal: Cluj Tax Forum
- Issue Year: VII/2024
- Issue No: 1
- Page Range: 54-67
- Page Count: 14
- Language: Romanian
- Content File-PDF
