Any person who faces a tax decision issued by an authority within the National Agency for Fiscal Administration (ANAF) has the right to challenge it, as provided in the tax legislation. Pavel, Margarit and Associates recommends a lawyer specialized in tax law and tax dispute and litigation may proceed to take all steps to file an appeal against tax decision in the event that a natural or legal person feels harmed by the issued a tax decision.

The legal framework applicable to the appeal against the fiscal administrative acts

As provided in article no. 268 of the Fiscal Procedure Code, any person may file an appeal against the tax receivable title, as well as against other fiscal administrative documents, such as tax decisions, decisions referring to the taxation bases.

The appeal may also be filed against the tax decision related to VAT request or refunds rejected by the tax authority.

The tax receivable title is the fiscal act by which the amount of a fiscal obligation is established and individualized (taxes, fees). It provides a certain payment term which, once exceeded, turns the receivable title into an enforceable title, obliging the taxpayer to pay it.

Other types of tax administrative acts can also be challenged, such as the tax decision or the provision of fiscal measures.

Also, the appeal against the tax decision may be related to the misinterpretation of the legal provisions regarding the place of services provisions.

Appeal deadline

An essential aspect underlying the procedure for appealing the tax documents is the deadline for submitting the appeal, which is 45 days from the date of communication of the tax decision under the sanction of nullity.

Solutions for the appeal

The appeals are solved by the specialized structures within the Ministry of Public Finance which rule by decision. The decision may be of admission, in whole or in part or of rejection.

Although a rejection solution seems to be irremediable, the legislation still offers the opportunity for the person who received the solution to appeal the decision in front of the court. In case of a possible admission of the action by the Court, the issuing tax authority will cancel the administrative act.

The appeal against tax decision in front of the fiscal authority offers the right of the taxpayer dissatisfied with the documents issued by the fiscal authorities to challenge them, creating the obligation for them to analyze the validity and legality of the taken measures. At the same time, if the taxpayer is dissatisfied with the settlement decision, he can address to the competent administrative court. In order to carry out these steps, Pavel, Margarit and Associates advises to be assisted by a lawyer specialized in tax law and tax litigation to analyze procedural issues and bring factual and legal arguments to cancel the discretionary decisions which are sometimes issued by tax control authorities.

Pavel, Margarit and Associates has assisted and represented numerous clients in fiscal disputes and litigation, resulting in a favorable outcome for them.