The fiscal interest owed to the taxpayer for amounts paid in surplus as tax. The date of reference for the calculation. Extinction of the fiscal obligations by way of setoff

DREPT ADMINISTRATIV

Abstract

The setoff made by the fiscal body further to the request of the taxpayer will not affect the right to interest, in case of confirmation of the nature of a receivable, but it represents the time until said interests can be granted. Appellants’ allegations on the inexistence of claimants' right to be calculated the interests for the profit tax paid in surplus, on account that the company's receivable right appeared on the issuance of the taxation decision and the same act also confirmed the debts to the state budget, also subject to compensation, are groundless. The company is entitled to interests, calculated from the time when the company made payments into the account of the undue profit tax and until the extinction of the obligation to pay by way of setoff. Such an interpretation of the legal provisions is in accordance with the principle of fairness and reasonable and equitable treatment between the parties to the tax report and is imposed by the recitals of CCR Decision no. 694 of October 20, 2015.