Marius Ezer – speaker at the debate: “A natural obligation rendered perfect: the fiscal authority should guide the tax payer”

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Marius Ezer, Partner in NNDKP’s Dispute Resolution practice, participated in the debate “A natural obligation rendered perfect: The fiscal authority should guide the tax payer”, organized by the legal media platform, on 16 December 2021.

During the discussions, Marius touched on the following points:

  • the issue concerning the lack of correlation between the provisions of Order 1233/2021 and those of Order 3736/2015 regarding the issuance of the advance tax solution (soluţie fiscală individuală anticipată) (SFIA)
  • the need for the inclusion in the current regulations of a mechanism allowing the tax payer to benefit from guidance during the period in which he is subject to fiscal controls or in the context of a challenge against the fiscal administrative acts
  • the ambiguity of the terminology used in Order 1233/2021 regarding the “ways of optimizing the fiscal burden”
  • the operationalization of a data base which includes the official letters issued by the competent fiscal bodies in charge of guidance and assistance

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