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Most of the time, tax inspections establish for taxpayers both additional tax obligations, and fines for noncompliance with declaratory or payment obligations. However, is the fine legal, especially since a significant period of time (several years) has passed between the time of default and the time the fine is applied? What can taxpayers do?
These are a couple of questions to which our colleagues, Emanuel Băncilă and Răzvan Brătilă, try to answer in this article while referring to a practical case managed by their team.
Their recommendation is that, when a fine is applied following a tax inspection, the taxpayers should analyze together with competent experts whether the fine is legal, especially in view of the time when the alleged offense was committed.