Delayed VAT return. Application for provision of interest rates. Failure to appeal the decision issued by the tax body, by which the provision of interest rates was refused. Consequences

DREPT ADMINISTRATIV ŞI FISCAL

Abstract

Since according to the tax administrative act the taxpayer’s application for return was finally rejected, the effects of this act cannot be ignored, removed on the date of the application 
directly addressed to the court of the return of the same amounts, whereas, in this way, the presumption of lawfulness of the administrative act and of its mandatory nature could 
be affected. Hence, the application for return filed to the court, without being accompanied by the request for annulment of the administrative act by which the tax body rejected the application having a similar object shall be inadmissible, opposing to the 
legal provisions and to the indicated principles.