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The HCCJ definitively decides how to calculate the prescription of the fiscal obligations related to the profit tax

The HCCJ definitively decides how to calculate the prescription of the fiscal obligations related to the profit tax

Opinion material by Bogdan Marculet, Senior Managing Associate, and Stefan Mihartescu, Senior Associate, Reff & Asociatii | Deloitte Legal

 

The High Court of Cassation and Justice, through the panel for resolving the appeals in the interest of the law, settled, on September 14, 2020, one of the most debated issues in the field of tax law, in regulating the old Fiscal Procedure Code, respectively what is the time from which the limitation period for fiscal obligations related to the profit tax is calculated.

For more information, please see the Romanian version of the article, here.

 

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REFF & ASOCIATII