Suspension of tax administrative act. Cancellation, ex officio, of registration for VAT purposes. Imminent loss

CONTENCIOS ADMINISTRATIV ŞI FISCAL

Abstract

The Tribunal held that the imminent loss was based precisely on the fact that, in the absence of the right to deduct VAT, the debtor would no longer be able to carry out a reorganisation plan which it had envisaged, or in the context in which such a plan had not been submitted and, moreover, bankruptcy proceedings had been initiated, there could be no question of the serious effects which the contested administrative act would have on the applicant, which could no longer benefit from the reorganisation, so that the requirement of imminent loss, imposed by Article 2 para. 1 letter ş) of Law No 554/2004 was not satisfied.