Contencios administrativ
Our material highlights the risks of an administrative approach in which ANAF ends up being simultaneously the accuser and the decision-maker, in the preliminary tax procedure, without the court filter specific to insolvency (art. 169 of Law 85/2014). We show how the presumption of guilt sometimes automatically applied to the administrator can be dismantled and what role the documents and explanations submitted at the taxpayer hearing stage have. The essential criticisms are summarized: the need to prove intent, the impossibility of equating insolvency or lack of liquidity with fraud and the tax authority's obligation to support its accusations with evidence.
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Because the Timisoara City Hall never announces its lost lawsuits, I chose to write this article about the concrete disputes I had with the institution as a lawyer for an architectural firm. It seems unusual, but the Law on the right of access to information of public interest is of maximum interest also in the context of the activities of architects, designers and investors in the real estate sector. I emphasize that in the second lawsuit won, the respondent did not file an appeal, so we hope that in the future these requests will be answered with seriousness and responsibility without going to trial.
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