Contestaţie fiscală. Aplicarea unor prevederi comunitare neinvocate cu consecinţa înlăturării chiar a dispoziţiilor legale invocate de contestator. Nelegalitate

Fiscal Objection. Application of Community provisions not invoked with the consequence of removing even the legal provisions invoked by the appellant. Illegality

Abstract

No other defenses can be used in the statement of claim than those set out in the administrative-tax appeal and the EU law and the ECJ caselaw must be invoked depending on the reasons why the claimant challenged the tax decision and the tax inspection report. In the present case, however, the court of first instance examined and applied the ECJ case-law to defenses which were not even invoked by the claimant, removing from application even the legal provisions underlying its appeal.

Rezumat

În cererea de chemare în judecată nu pot fi valorificate alte apărări decât cele expuse în contestaţia administrativ-fiscală iar invocarea dreptului UE şi a jurisprudenţei CJUE...