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The taxpayer has the possibility to directly claim before the court of law (and obtain) the recovery of the amounts imposed by unlawful tax acts, when requesting their annulment. In practice, the Romanian tax authorities often try to prevent such direct reimbursement by invoking the inadmissibility of this type of claim. However, the taxpayers’ right to make the aforesaid restitution claim resides (among others) in the provisions of Law no. 554/2004 on administrative contentious (particularly, on article 8), the court being thus entitled to issue a decision in this respect.
An article written by our colleagues, Alex Slujitoru and Cristiana Ionescu.