High Court of Cassation and Justice
PRESS RELEASE
In its session of 20 March 2023, the High Court of Cassation and Justice- Panel for the Clarification of Certain Points of Law in Civil Matters, lawfully established in the case, considered a request for a preliminary ruling for the clarification of certain points of law, and returned the following Judgment:
Judgment 20 in Case 1713/1/2022
The Panel sustains the request brought by the Court of Appeal of Iaşi – Administrative and Tax Litigation Chamber, by judgement of 30 June 2022, in Case no. 4.838/99/2020, for a preliminary ruling.
In interpreting and applying Art. 281 para. (2) of Law no. 207/2015 on the Code of Tax Procedure, as amended and supplemented, by reference to the provisions of Art. 8 para. (1) final sentence of the Administrative Litigation Act No. 554/2004, as amended and supplemented, the grounds of illegality invoked in the application for annulment of the decision on the complaint and the administrative tax acts to which it refers are not limited to those invoked in the administrative complaint.
In interpreting and applying Article 266 para. (41) of Law No. 207/2015 on the Code of Tax Procedure, as amended, the cancellation of the tax liability owed by the self-employed natural person debtor, as a result of the debtor’s removal from the register in which he was registered according to the law, does not prevent the natural person from taking over the tax liability under the terms of Art. 23 para. (3) and (4) of the Tax Procedure Code.
Mandatory, as under Art. 521 para. (3) in the Civil Procedure Code.
Returned in public hearing, today, 20 March 2023.
After the justification is written and the Judgment signed it shall be published in the Official Journal of Romania, Part I.