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ICCJ_164751 AI generated

Start date of five-year tax assessment statute of limitations for profit tax and accessories

Case Number ICCJ_164751
Court / Authority
Jurisdiction Romania (RO)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

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The Supreme Court of Cassation and Justice, through the Complete Panel for Recurs in the Interest of the Law, admitted the legal recourse filed by the Appellate Court of Brașov, establishing a mandatory legal interpretation applicable to all pending cases. The dispute concerned the calculation of the statute of limitations for tax assessment powers regarding corporate profit tax and its accessories, specifically challenging divergent interpretations of when the limitation period begins. The Court ruled that the five-year prescription period for the tax authority's right to establish tax obligations flows from January 1 of the year following the fiscal year in which the taxable profit generating the profit tax was realized. This determination is based on a combined interpretation of Article 91(1) and (2) and Article 23 of Government Ordinance No. 92/2003 (Fiscal Procedure Code), in accordance with Article 517(4) of the Code of Civil Procedure.

Legislator headnote

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art. 517 alin. (4) din Codul de procedură civilă; Start date of five-year tax assessment statute of limitations for profit tax and accessories: The dispute concerned the calculation of the statute of limitations for tax assessment powers regarding corporate profit tax and its accessories, specifically challenging divergent interpretations of when the limitation period begins. The Court ruled that the five-year prescription period for the tax authority's right to establish tax obligations flows from January 1 of the year following the fiscal year in which the taxable profit generating the profit tax was realized. This determination is based on a combined interpretation of Article 91(1) and (2) and Article 23 of Government Ordinance No. 92/2003 (Fiscal Procedure Code), in accordance with Article 517(4) of the Code of Civil Procedure.

Keywords

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tax assessments tax authority statute of limitations corporate profit tax tax procedure fiscal law

Cited Legislation

AI generated
art. 517 alin. (4) din Codul de procedură civilă
Procedural basis establishing that the decision is obligatory and has binding effect on all similar cases.
AI generated
ICCJ_170682
Start date of five-year statute of limitations for assessing corporate income tax: fiscal year of profit realization versus filing of annual declaration
Decizia nr. 3285/2022
Fiscal statute of limitations for profit tax assessments: starting date of the five-year prescription period under Art. 91 and 23 of the Fiscal Procedure Code
Decizia nr. 301/2024
Statute of limitations for profit tax: start date tied to fiscal year-end rather than tax declaration deadline
Decizia nr. 2103/2017
Tax assessment statute of limitations for profit tax: calculation start date and effect of post-deadline tax inspection
Decizia nr. 3783/2022
Prescription of tax assessment right for 2011 corporate income tax exceeded five-year limitation period

Key legal questions extracted by Legislator

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art. 517 alin. (4) din Codul de procedură civilă

Procedural basis establishing that the decision is obligatory and has binding effect on all similar cases.

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Full text

R O M Â N I A

ÎNALTA CURTE DE CASAŢIE ŞI JUSTIŢIE

Completul pentru soluţionarea recursului în interesul legii

Minuta deciziei nr. 21 Dosar nr. 1375/1/2020

Şedinţa de la 14 septembrie 2020

ÎN NUMELE LEGII

D E C I D E : Admite recursul în interesul legii formulat de Colegiul de conducere al Curţii de Apel Braşov. În interpretarea şi aplicarea dispoziţiilor art. 91 alin. (1) şi (2), coroborate cu cele ale art. 23 din Ordonanţa Guvernului nr. 92/2003 privind Codul de procedură fiscală, republicată, cu modificările şi completările ulterioare, termenul de 5 ani de prescripţie a dreptului organului fiscal de a stabili obligaţii fiscale reprezentând impozit pe profit şi accesorii ale acestora curge de la data de 1 ianuarie a anului următor anului fiscal în care s-a realizat profitul impozabil din care rezultă impozitul pe profit datorat de contribuabil. Obligatorie, potrivit dispoziţiilor art. 517 alin. (4) din Codul de procedură civilă. Pronunţată, în şedinţă publică, astăzi 14 septembrie 2020.