High Court of Review and Justice
PRESS RELEASE
In its session of 18 October 2021 the High Court of Review and Justice – Panel for the Clarification of Certain Points of Law in Civil Matters, lawfully established in each Case, considered a request for a preliminary ruling for the clarification of certain points of law, and returned the following Judgments:
Decision #74 in Case #2007/1/2021
Denies as inadmissible the request brought by the Court of Appeals Alba Iulia – Administrative and Tax Litigation Chamber, by the ruling of 26 May 2021, returned in Case #3008/97/2018, for a preliminary ruling on the following point of law:
“How shall the provisions of Articles 76 para. (2) letter (k) and 76 para. (4) letter (h) in Law No 227/2015 on the Tax Code be interpreted and applied, which provide that compensation and any other sums of the same nature other than those granted to cover travel and accommodation expenses, received by employees, according to the law, during the period of detachment abroad in the interests of the work, does not constitute taxable income within the set cap, in the case of benefits specific to detachment which are considered part of the minimum wage, as provided for in Article 9 of Law No 344/2006 on the detachment of employees in the framework of the cross-border provision of services?”
Obligatory, as under Art. 521 para. (3) in the Civil Procedure Code.
Returned in public session today, the 18th of October 2021.
After the justification is written and the Judgment signed it shall be published in the Official Journal of Romania, Part I.