Decision No. 435/CA/2019-R on the sanction for failure to comply with the obligation to disclose the electronic attachment protocol
Allows the ANAF president’s appeal on points of law, quashes Civil Judgment No. 753/2018/CA and dismisses as unfounded FEW’s action seeking a fine, finding that disclosure of the protocol had been proved.
Romanian original
What the document contains
Oradea Court of Appeal examines the fine of 20% of the national gross minimum wage for each day of delay. The postal dispatch list of 7 November 2018 proves that the protocol was sent before the judgment under appeal, so the request for a sanction had become moot. The court allows the appeal on points of law, quashes the judgment and dismisses FEW’s action as unfounded. The decision is final.
How it was obtained
Oradea Court of Appeal decision in case 1798/83/2018, concerning compliance with Satu Mare Tribunal’s Judgment No. 2276/CA/2017 in case 3258/83/2017. The judgment complied with became final through Decision No. 3101/CA/2018-R of 10 September 2018.
File details
- Institutions
- National Agency for Fiscal Administration; Oradea Court of Appeal
- Number
- 435/CA/2019-R
- File
- decizie-435-ca-2019.pdf
- Format and size
- PDF · 4 pages · 1.1 MB
- SHA-256
d9cd3510f9c3530f5f291bd0c6447e0f940f7b32cd23ac96dcaec0a82673bbff
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