Amnistia la TVA: „Lipsa procedurii ANAF nu este o pauză în care vechile creanțe pot fi încă stoarse” (avocat) - StartupCafe

The analysis discusses the implications of Law 177/2026, which provides tax amnesty for companies affected by retroactive VAT claims. It emphasizes that the law is effective immediately, despite the absence of implementation norms, and that taxpayers should contest any enforcement actions during this interim period. The author, Alina Nica, argues that the responsibility lies with ANAF to refrain from executing claims that the law has annulled. Taxpayers have legal remedies available, including contesting the enforcement and seeking suspension. The article highlights the potential for state liability due to illegal enforcement actions and clarifies that the law itself defines the obligations that are annulled.