Tax on buildings due by legal entities. Revaluation omission. Manner of determination of the taxable value

DREPT ADMINISTRATIV ŞI FISCAL

Abstract

The assessment value is the value declared by the concerned taxpayer itself, provided that it results from an evaluation report and, moreover, it is registered as such in the accounts of the owner – legal entity. In other words, the conditions for which a revaluation report underpins the calculation of the tax on buildings, both from the perspective of the tax value, but also of the tax share, shall be three and are of cumulative nature: carrying out the revaluation, the registration into accounts, the submission of the tax return, those two tax returns to which the court of first instance referred to not being sufficient.