Decision for incurring joint and several liability. Procedure of communication of the tax document in lack of a notification about the change of residence. Application of successive legislative acts over time. Lawfulness

DREPT ADMINISTRATIV ŞI FISCAL

Abstract

Upon change of residence, on 1 August 2017, the provisions of Order no. 3845/2015 of 30 December 2015 for approval of registration/change of tax residence, as well as for approval of the template and content of certain forms. This document includes as well, the Procedure of change of the tax residence in the case of taxpayers natural persons holding a personal identification number, provided for in the appendix no. 3, and the respective procedure starts with the submission of the application for registration/change of the new tax residence. 
The moment depending on which the existence or non-existence of the obligation to declare the change of residence is determined, shall be the moment of change of the residence, and the applicable legal provisions shall be determined in relation to this moment. 
The provisions of the G.O. no. 30/2017 for the amendment and supplement of Law no. 207/2015 on the Fiscal Procedure Code, published in the Official Journal no. 708 of 31 August 2017 shall not be applicable in relation to the date of change of the residence. Law no. 207/2015 on the Fiscal Procedure Code was amended by this legislative act, in the sense that after paragraph (4) of article 32 a new paragraph was introduced, namely paragraph (5), with the following content: "(5) The change of the residence or of the 
registered office which represents as well, the tax residence, shall have the effect of the rightful change of the tax residence, and the taxpayer is not required to submit the application for change of the tax residence. In this case, the transfer of the tax file of the 
taxpayer by the former central tax body to the new central tax body shall be made within 15 business days from the date of registration in the records in which, according to law, the amendments regarding the registered office/residence are recorded." 
For the same reasons neither Order no. 2853/2017 regarding the amendment and supplement of Order of the President of the National Agency for Fiscal Administration no. 3.845/2015 for approval of the procedures of registration/change of tax residence, as well as for approval of the template and content of certain forms, published in the Official Journal no. 783/03.10.2107, shall be applicable. 
In the absence of any notification of the change of residence, the procedure of communication of the challenged tax document was correctly fulfilled in compliance with the provisions of art. 47 of Law no. 207/2015, and the communication of the receivable is 
deemed as made on 6 December 2017