Real matters, presented with client identities protected.
Two affiliated companies owning approximately 40 hectares of agricultural land within city limits were taxed under the regime applicable to land designated for construction.
The tax assessments were annulled. More than RON 150,000 was refunded and ancillary tax liabilities exceeding RON 340,000 were cancelled.
We represented a public institution in litigation seeking the annulment of an administrative decision and a tax assessment.
The claim and appeal were dismissed as unfounded. The Constanța Court of Appeal upheld the favourable decision, and the institution was awarded legal costs.
A company became subject to enforcement proceedings for VAT calculated under rules that did not apply to its circumstances.
We obtained suspension of enforcement followed by annulment of the challenged tax decisions, preventing disruption to the company's operations.
We establish the date of service, identify the acts that may be challenged and determine the urgent measures available.
We examine the tax base, jurisdiction, reasoning, evidence and compliance with procedural requirements.
Where necessary, we seek suspension and challenge enforcement measures to limit immediate prejudice.
We pursue annulment of the act, reassessment of the liabilities and refund or set-off of the relevant amounts.
Deadlines depend on the act, service method and the facts of each matter.
An administrative tax challenge must generally be filed within 45 days from service of the tax act. If the act does not contain the mandatory information regarding the available remedy, the time limit may be three months. The date and method of service must be verified in each case.
No. Filing an administrative tax challenge does not automatically suspend enforcement. Suspension must be requested separately before the court under Law no. 554/2004 and the Romanian Tax Procedure Code, subject to payment of the security determined by reference to the amount in dispute.
We review the tax act, enforcement title, payment notice and garnishment order. Depending on the irregularities identified, the appropriate steps may include challenging the tax act, challenging the enforcement and filing a separate application for suspension.
The statutory maximum duration is 180 days for large taxpayers, taxpayers with secondary establishments and non-residents, 90 days for medium-sized taxpayers and 45 days for other taxpayers. Periods of lawful suspension are not included in this calculation.
Yes. Following annulment of the tax act, amounts paid may be refunded or set off. The taxpayer may also request the applicable tax interest under the Romanian Tax Procedure Code.
The tax assessment, tax audit report, enforcement acts, correspondence with the tax authority, relevant financial documents and evidence of the date on which each act was served.
We provide legal advice and representation to clients who require assistance in tax and administrative matters, according to the specific circumstances of each case.
Seek legal advice immediately after receiving a tax assessment, payment notice or enforcement act. The standard time limit for a tax challenge is 45 days from service of the tax act, while an enforcement challenge must generally be filed within 15 days from the date on which the enforcement or challenged act became known.
Discuss the matter directly with Att. Laura Nicoara in a confidential setting.