A number of fiscal benefits, including a fiscal amnesty of ancillary obligations related to certain types of main budget obligations, subject to the fulfillment of certain clearly defined conditions, have been granted in the context of the pandemic by Emergency Decree 69/2020.
In addition to the important support provided to taxpayers in overcoming the economic difficulties caused by the pandemic, the tax amnesty established by GEO 69/2020 has also given rise to numerous disputes between taxpayers and tax authorities regarding its scope, often interpreted by tax authorities as arbitrary and restrictive application of the provisions of this normative act.
Such a situation was also created by the provisions of Art. Item VIII. (6) GEO 69/2020, which caused different interpretations by the tax authorities, leading to many court cases.
The above-mentioned article expressly provides that the aids related to the main budgetary obligations, which represent recoverable state aid or funds belonging to the budget of the European Union, are excluded from the application of the tax amnesty provided for in GEO 69/2020, if the institution or the public body, which sent the body a fiscal executive document for the purpose of recovery, the corresponding belongings must be transferred to the budget of the European Union, in accordance with the law. In the matter of state aid, this is the only exception provided by the regulatory act.
However, the tax authorities illegally extended the application of these legal provisions to accessories related to reimbursed state aid that belonged to the Romanian public budget (and not the EU budget), thus rejecting taxpayers’ requests for tax amnesty. in the event of the return of such state aid, in respect of which additional obligations are also established.
We understand that there are strong arguments against the position of the tax authorities.
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The article is signed by Ana Maria Iordache, Partner Lawyer at D&B David y Baias and Juliana Gorchiu, Lawyer at D&B David y Baias
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Article supported by PwC Romania
Source: Hot News
Mary Robinson is a renowned journalist in the field of Automobile. She currently works as a writer at 247 news reel. With a keen eye for detail and a passion for all things Automotive, Mary’s writing provides readers with in-depth analysis and unique perspectives on the latest developments in the field.