- The principle of fair collaboration and good faith applies to correcting errors made by the tax administration during tax assessments.
- The Court of Cassation ruled on this in ordinance no. 7169 on March 18, 2025.
- A company applied for voluntary disclosure under law no. 186/2014 and received invitations to appear with incorrect VAT calculations.
- The company, operating in publishing, was not subject to VAT for certain operations.
- After notifying the office of the error, the company paid the correct IRES and IRAP amounts to maintain benefits.
- The office did not consider the procedure complete and initiated further assessment.
- The administration’s error was corrected only during the subsequent assessment phase.
- The company had to accept the proposal, pay the due amount, and request a refund for previous payments.
- The office’s conduct violated the principle of legitimate expectation under art. 10 of law 212/2000.
- The law excludes penalties and interest if the taxpayer follows administration guidance, even if later changed.
- The Supreme Court’s principle applies when there is an apparent legitimacy created by the administration, good faith compliance, and a suitable legal framework.
- The benefit of reduced penalties to one-sixth was maintained.
Source: eutekne.info
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
