Legality of tax and administrative acts upheld with final effect

The legal matter

The claimant sought the full annulment of two tax and administrative acts issued by the institution we represented, alleging that they were unlawful.

The dispute proceeded through both the first-instance proceedings and the appeal, requiring the consistent defence of the legality of the acts, the applicable tax grounds and the procedure followed by the issuing authority.

The legal strategy

The defence was built upon a detailed review of the administrative record, the tax position and the legal grounds underpinning the challenged acts.

Throughout the proceedings, our work included:

• reviewing the administrative acts and relevant tax documents;
• drafting statements of defence and procedural submissions;
• defending the legality and merits of the measures adopted;
• preparing written closing submissions;
• representing the institution before the courts;
• defending the favourable judgment on appeal.

The court's decision

The first-instance court dismissed the claim in full as unfounded and confirmed the legality of the challenged tax and administrative acts.

The opposing party appealed, but the Constanța Court of Appeal dismissed the appeal as unfounded and upheld the decision in favour of the public institution.

The judgment is final, and the unsuccessful party was also ordered to reimburse the legal costs incurred during the appeal.

The outcome

As a result of the final judgment:

• both tax and administrative acts remained valid;
• all claims brought against the public institution were dismissed;
• the legality and merits of the adopted measures were confirmed by the courts;
• the represented institution was awarded reimbursement of its legal costs on appeal.

The case highlights the importance of a defence grounded in the complete administrative and tax record, as well as consistent representation throughout every stage of the proceedings.