The High Court of Cassation of Justice ruled that the National Tax Administration Agency (ANAF) is to pay default interest to a company represented by D&B David \u015fi Baias lawyers in a case of late VAT refund.
\nD&B David \u015fi Baias lawyers assisted a company in the proceedings to obligate the tax authorities to pay default interest on a late VAT refund pursuant to the unjustified prorogation of the documentary audit of VAT returns and, subsequently, to the early tax inspection triggered in respect of the same returns.
\nIn the first instance, the Bucharest Court of Appeal partially admitted the company\u2019s petition, and obligated ANAF to pay default interest of Ron 2 million.
\nPursuant to ANAF\u2019s higher appeal, the High Court of Cassation and Justice admitted all counts of the company\u2019s petition, and obligated ANAF to pay default interest amounting to about Ron 5 million.
\nThe argumentation of D&B David \u015fi Baias lawyers in this case focused on the case law of the Court of Justice of the European Union, in particular the Steaua Rom\u00e2n\u0103 case, also represented by D&B lawyers, according to which, as a rule, the internal procedures of the tax authorities having caused the late VAT return cannot suspend the accrual of default interest on amounts not refunded in due time.
\nThe team of lawyers that represented the company in this case was composed of Dan Dasc\u0103lu, Partner at D&B David \u015fi Baias, coordinator of the tax litigation department, and Mihail Boian, Associate Attorney at D&B David \u015fi Baias.<\/p>\n","protected":false},"excerpt":{"rendered":"
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