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Decizia nr. 102/2004 AI generated

Taxpayer's unstamped appeal annulled, tax assessment upheld

Case Number Decizia nr. 102/2004
Court / Authority
Jurisdiction Romania (RO)
Decision Date
Outcome Inadmissible
Court Costs Borne by appellant
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The court annulled the appeal as unstamped, thereby upholding the lower court's ruling that had dismissed the taxpayer's action; the initial judgment rejecting the challenge to a tax assessment (payment of 85,253,567 lei plus late penalties) remains in force. The dispute concerned a company's administrative appeal against a decision of the Ministry of Public Finance denying its contestation of a control report. The decisive legal basis was Article 20(3) of Law No. 146/1997, which mandates annulment of an appeal when the appellant fails to pay the required court stamp tax despite being notified.

Legislator headnote

AI generated

art.20 alin.3 din Legea nr.146/1997; Taxpayer's unstamped appeal annulled, tax assessment upheld: The dispute concerned a company's administrative appeal against a decision of the Ministry of Public Finance denying its contestation of a control report. The decisive legal basis was Article 20(3) of Law No. 146/1997, which mandates annulment of an appeal when the appellant fails to pay the required court stamp tax despite being notified.

Keywords

AI generated
payment of stamp duty tax assessments action for annulment refund of withholding tax public finance non-administrative dispute

Cited Legislation

AI generated
art.20 alin.3 din Legea nr.146/1997
Used to annul the appeal as unstamped because the appellant failed to pay the stamp duty.
AI generated
Decizia nr. 1920/2004
Taxpayer’s appeal rejected; tax-annulment ruling upheld for unpaid stamp duty on court action.
Decizia nr. 3578/2008
Appeal annulled as unfiled for unpaid stamp tax; appellate award stands.
Decizia nr. 109/2015
Annulment of tax assessment challenge barred by failure to pay judicial stamp duty on appeal
Decizia nr. 1249/2003
Unpaid stamp duty renders taxpayer's appeal annulled as unfiled
Decizia nr. 563/2017
Appeal annulled as unstamped; tax rejection stands.

Key legal questions extracted by Legislator

AI generated
art.20 alin.3 din Legea nr.146/1997

Used to annul the appeal as unstamped because the appellant failed to pay the stamp duty.

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Full text

Asupra recursului de față;

Din examinarea lucrărilor din dosar, constată următoarele:

Prin acțiunea formulată la 7 mai 2002, reclamanta SC ”P.” SA București a chemat în judecată Ministerul Finanțelor Publice solicitând anularea deciziei emise de acesta cu nr.261 din 16 aprilie 2002 prin care i s-a respins contestația formulată împotriva procesului verbal de control din 19 februarie 2002, pentru obligarea sa la plata sumei de 85.253.567 lei, majorări de întârziere.

Prin sentința civilă 1019 din 30 octombrie 2002, a Curții de Apel București-Secția contencios administrativ a respins acțiunea ca nefondată.

Impotriva acestei sentințe a declarat recurs, SC ”P.” SA București.

Deși citată cu mențiunea achitării taxei de timbru, recurenta nu a îndeplinit această obligație legală, situație în care în conformitate cu dispozițiile art.20 alin.3 din Legea nr.146/1997, recursul său urmează a fi anulat ca netimbrat.

PENTRU ACESTE MOTIVE

ÎN NUMELE LEGII

DECIDE

Anulează ca netimbrat recursul declarat de SC ”P.” SA București împotriva sentinței civile nr.1019 din 30 octombrie 2002 a Curții de Apel București-Secția contencios administrativ.

Pronunțată în ședință publică, astăzi 16 ianuarie 2004.