Fiscal Objection. Application of Community provisions not invoked with the consequence of removing even the legal provisions invoked by the appellant. Illegality

DREPT ADMINISTRATIV ŞI FISCAL

Abstract

No other defenses can be used in the statement of claim than those set out in the administrative-tax appeal and the EU law and the ECJ caselaw must be invoked depending on the reasons why the claimant challenged the tax decision and the tax inspection report. 
In the present case, however, the court of first instance examined and applied the ECJ case-law to defenses which were not even invoked by the claimant, removing from 
application even the legal provisions underlying its appeal.