Impactul Deciziei ÎCCJ nr. 21/2020 asupra creanţelor fiscale pentru care dreptul organului fiscal de a stabili obligaţii fiscale s-a prescris

Daniela CONSTANTIN-VOROVENCI

avocat, Baroul Bucureşti

doctorand, Facultatea de Drept din cadrul Universităţii de Vest din Timişoara

ABSTRACT

In interpreting of the provisions of the Old Fiscal Procedure Code, the Supreme Court ruled that the 5 year - prescription period is not calculated starting with 1^st January of the year in which there is an obligation for taxpayers to file the tax return for this tax, as sometimes interpreted the fiscal body, but from 1^st January of the year in which the basis for taxation of the profit tax was established.

This article presents an analysis of the effects of Decision no. 21/2020 pronounced in the interest of coherent interpretation on the fiscal obligations for which the prescription period has been fulfilled, pending in the fiscal administration procedure and/or is pending before the courts.

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