Press release – Panel for the Clarification of Certain Points of Law in Civil Matters in its session of 13 December 2021

High Court of Review and Justice 

PRESS RELEASE

 

In its hearing of 13 December 2021, the Panel for the Clarification of Law Matters in the Civil Law Area of the High Court of Review and Justice, legally established in the case, settled a referral for a preliminary ruling for the clarification of law matters, and rendered the following judgment:

 

Judgment no. 84 in case no.2842/1/2021 

The Panel admits a referral filed by Alba Iulia Court of Appeals – Chamber for Administrative and Tax Litigation, in case no. 2.698/97/2018, for a preliminary ruling and, as a result, establishes that:

Based on the interpretation and application of the provisions of Art. 1522 para. (2), (3) and (7) of Law no.571/2003 on the Tax Code, as subsequently amended and supplemented, and of the provisions of Art. 1522 para. (13) of Law no.571/2003 on the Tax Code, as subsequently amended and supplemented, and of point 64 para. (7) of the Norms for the Application of Law no. 571/2003 on the Tax Code, as approved by Government Decision no.44/2004, as subsequently amended and supplemented, it establishes that:

  1. The special tax treatment regulated for second-hand operations by Art. 1522 para. (4) of Law no. 571/2003 on the Tax Code, as subsequently amended and supplemented, also applies to natural persons who did not perform the obligation set forth by Art. 6 para. (1) of Government Emergency Ordinance no. 44/2008 on the Performance of Economic Activities by Self Employed Persons, Sole Traders and Family Owned Businesses Who Performed Economic Activities related to the Resale of Secondhand Vehicles when they were registered as VAT payers ex officio by the tax authority, if it is proven that the taxable person meets the content requirements provided by Art. 1522 para. (2) of Law no.571/2003 on the Tax Code, as subsequently amended and supplemented.
  1. The special treatment provided by Art. 1522 para. (4) of Law no.571/2003 on the Tax Code, as subsequently amended and supplemented, applied by the tax authority that ordered the ex officio registration of the person as VAT payer, is not conditioned by the fulfillment of the form requirements set by Art. 1522 para. (13) of Law no. 571/2003 on the Tax Code, as subsequently amended and supplemented, and by point 64 para. (7) of the Norms for the Application of Law no. 571/2003 on the Tax Code, as approved by Government Decision no.44/2004, as subsequently amended and supplemented, if it is proven that the taxable person meets the content requirements provided by Art. 1522 para. (4) of Law no.571/2003 on the Tax Code, as subsequently amended and supplemented.

Mandatory, as per the provisions of Art. 521 para. (3) of the Civil Procedure Code.

Rendered in public hearing today, 13 December 2021. 

After the considerations are drafted, and the judgment is signed, it will be published in Part I of the Official Journal of Romania.

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