Taxability of non-covered food allowance equivalents for peacekeeping personnel under statutory exemptions

The High Court of Cassation and Justice, in its unified jurisdiction for resolving legal issues, upheld the lower court's challenge and ruled that personnel deployed on peacekeeping missions abroad are not entitled to the non-taxable financial equivalent of food allowances if their meal expenses have already been fully covered. This decision resolved a dispute concerning the interpretation of tax exemptions for military and civil service personnel on foreign assignments, specifically addressing whether the statutory food norm constitutes a taxable or non-taxable benefit when actual costs are absorbed by the state. The court based its ruling on Article 77(2) of Annex VII to Law No. 284/2010, read in conjunction with Government Decision No. 1086/2004 and Order No. 310/2009 of the Minister of Administration and Internal Affairs, establishing that the non-taxable status of the food allowance is contingent upon the expenses not having been previously covered, thereby denying the exemption in cases where meal costs are already accounted for.