{"id":9340,"date":"2026-10-30T16:56:23","date_gmt":"2026-10-30T14:56:23","guid":{"rendered":"https:\/\/industrynews.ro\/?p=9340"},"modified":"2026-10-30T16:56:24","modified_gmt":"2026-10-30T14:56:24","slug":"anaf-obligata-de-iccj-in-premiera-sa-plateasca-costurile-de-emitere-a-unei-scrisori-de-garantie-bancara","status":"publish","type":"post","link":"https:\/\/industrynews.ro\/en\/anaf-obligata-de-iccj-in-premiera-sa-plateasca-costurile-de-emitere-a-unei-scrisori-de-garantie-bancara\/","title":{"rendered":"ANAF obligat\u0103 de ICCJ \u00een premier\u0103 s\u0103 pl\u0103teasc\u0103 costurile de emitere a unei scrisori de garan\u021bie bancar\u0103"},"content":{"rendered":"<p class=\"wp-block-paragraph\">O cas\u0103 de avocatur\u0103 a asistat cu succes o societate \u00eentr-un litigiu cu autorit\u0103\u021bile fiscale care a adus \u00een prim-plan o chestiune juridic\u0103 aparte: poate contribuabilul s\u0103 ob\u021bin\u0103, pe calea dreptului comun, desp\u0103gubiri pentru prejudiciile produse de o decizie de impunere desfiin\u021bat\u0103 par\u021bial \u00een procedura administrativ\u0103, chiar dac\u0103 aceasta nu fusese anulat\u0103 de instan\u021b\u0103 la momentul introducerii ac\u021biunii?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Prin solu\u021bia definitiv\u0103 pronun\u021bat\u0103 \u00een cauz\u0103 de \u00cenalta Curte de Casa\u021bie \u0219i Justi\u021bie, a fost men\u021binut\u0103 solu\u021bia primei instan\u021be, confirmat\u0103 \u00een apel, prin care se dispusese repararea prejudiciului produs ca urmare a emiterii unei decizii de impunere nelegale.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Litigiul se distinge prin caracterul inovator al demersului juridic. Ac\u021biunea \u00een desp\u0103gubiri a fost \u00eentemeiat\u0103 pe regulile r\u0103spunderii civile delictuale de drept comun, \u00een contextul \u00een care, la momentul introducerii acesteia, nelegalitatea deciziei de impunere fusese constatat\u0103 \u00een procedura administrativ\u0103 de solu\u021bionare a contesta\u021biei fiscale, prin desfiin\u021barea par\u021bial\u0103 a actului, iar nu prin anularea acestuia de c\u0103tre o instan\u021b\u0103 de contencios administrativ.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Instan\u021bele de judecat\u0103 au validat posibilitatea recurgerii la r\u0103spunderea civil\u0103 de drept comun \u00eentr-o asemenea situa\u021bie, re\u021bin\u00e2nd c\u0103 Legea contenciosului administrativ reglementeaz\u0103 cadrul procedural pentru solicitarea desp\u0103gubirilor \u00een leg\u0103tur\u0103 cu o ac\u021biune \u00een anularea actului, f\u0103r\u0103 a exclude, la nivel substan\u021bial, dreptul contribuabilului la repararea prejudiciului, atunci c\u00e2nd actul fiscal a r\u0103mas f\u0103r\u0103 efecte \u00een procedura administrativ\u0103.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Instan\u021bele au recunoscut, totodat\u0103, dreptul contribuabilului la repararea integral\u0103 a prejudiciului cauzat de demersurile de suspendare a execut\u0103rii deciziei de impunere, prejudiciu reprezentat de costurile suportate pentru emiterea \u0219i men\u021binerea scrisorii de garan\u021bie bancar\u0103, precum \u0219i de lipsa de folosin\u021b\u0103 a sumelor indisponibilizate \u00een vederea \u00eendeplinirii condi\u021biilor agreate cu banca emitent\u0103.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Solu\u021bia are o relevan\u021b\u0103 practic\u0103 semnificativ\u0103 pentru contribuabili, \u00eentruc\u00e2t confirm\u0103, pe de o parte, c\u0103 desfiin\u021barea unei decizii de impunere \u00een procedura administrativ\u0103 nu trebuie s\u0103 lase f\u0103r\u0103 remediu prejudiciile efectiv suportate \u00een perioada \u00een care actul fiscal nelegal \u0219i-a produs efectele \u0219i, pe de alt\u0103 parte, c\u0103 exist\u0103 o leg\u0103tur\u0103 de cauzalitate \u00eentre emiterea unei decizii de impunere nelegale \u0219i prejudiciul suferit prin constituirea \u0219i men\u021binerea unei scrisori de garan\u021bie bancar\u0103 \u00een vederea suspend\u0103rii execut\u0103rii acesteia.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u201eSolu\u021bia este una inovativ\u0103 \u2013 un contribuabil care a suportat un prejudiciu ca efect al unei decizii de impunere nelegale, desfiin\u021bate par\u021bial \u00een procedura administrativ\u0103, trebuie s\u0103 aib\u0103 la dispozi\u021bie un remediu efectiv pentru repararea acestuia. Particularitatea cauzei a constat tocmai \u00een identificarea \u0219i sus\u021binerea remediului juridic adecvat \u00eentr-o situa\u021bie care nu se \u00eencadra \u00een mecanismul clasic al desp\u0103gubirilor subsecvente anul\u0103rii judiciare a unui act administrativ\u201d, a declarat Emanuel B\u0103ncil\u0103, partener \u00een cadrul B\u0103ncil\u0103, Diaconu \u0219i Asocia\u021bii \u0219i coordonator al departamentului de controverse \u0219i litigii fiscale al EY Rom\u00e2nia.<\/p>","protected":false},"excerpt":{"rendered":"<p>O cas\u0103 de avocatur\u0103 a asistat cu succes o societate \u00eentr-un litigiu cu autorit\u0103\u021bile fiscale care a adus \u00een prim-plan o chestiune juridic\u0103 aparte: poate contribuabilul s\u0103 ob\u021bin\u0103, pe calea dreptului comun, desp\u0103gubiri pentru prejudiciile produse de o decizie de impunere desfiin\u021bat\u0103 par\u021bial \u00een procedura administrativ\u0103, chiar dac\u0103 aceasta nu fusese anulat\u0103 de instan\u021b\u0103 la<\/p>","protected":false},"author":2,"featured_media":5013,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[72],"tags":[],"class_list":["post-9340","post","type-post","status-publish","format-standard","has-post-thumbnail","category-financiar"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO Pro 5.0.4 - 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