Dragne & Asociatii deputy managing partner Delia Bosman was quoted in a 9 Feb 2011 avocat.net article titled “The fight between the taxpayer and the fiscal authorities: begins with an inspection and ends in court”.
The article offers insights into how these disputes with the fiscal authorities should be addressed, as Mrs. Bosman notes that “the increase of the fiscal inspections triggers also the increase of the disputes as the fiscal-administrative deeds issued in this process may be contested in court” . “The fiscal disputes are expected to escalate in 2012 further to the substantial amendments brought to the fiscal laws as of the beginning of this year”, added Mrs. Bosman.
According to this piece, the tax payers may argue their cases relying on the relevant provisions of the EU fiscal enactments which are mandatory for the member states, as well as on the Romanian law transposing such provisions. In this context, Mrs. Bosman noted that “the courts of law are more and more preoccupied to render decisions that are in compliance with the EU laws and practice”.