Tax Treaty Case Law around the Globe 2025
1. Aufl. 2026
Besitzen Sie diesen Inhalt bereits,
melden Sie sich an.
oder schalten Sie Ihr Produkt zur digitalen Nutzung frei.
1. Introduction
Case 403/2024 was disputed at the highest level of judicial remedy in Romania and dealt with by the Romanian High Court of Cassation and Justice.
It is an appeal by the Romanian company A S.R.L. (hereinafter “the Company”) against the initial court decision that dismissed the Company’s application against the tax inspector’s decision issued by the General Directorate for Large Taxpayers (“DGAMC”) and the National Agency for Fiscal Administration - Directorate for Dispute Resolution (“ANAF - DGSC”). The first court of justice was the Bucharest Court of Appeal which issued its final decision number 779 on 18 May 2021 to not admit the application of the Company that is being judged.
The Company made the same application as an appeal to the higher court given the time limits and additional judicial costs and requested that the higher court consider its arguments against the tax inspector’s decision. The higher court admitted the case and gave its judgment on 9 January 2024 under case number 403/2024.
The case has many merits and deals with complex aspects of fiscal law and civil law such as:
misclassification of contracts;
misapplication of tax law on profit tax and VAT;
misap...