adevarul.ro/adevarul-juridic/iccj-a-obligat-anaf-s

The High Court of Cassation and Justice ruled that ANAF must compensate a company for costs related to a bank guarantee used to suspend the enforcement of a tax decision. The court recognized the link between the illegal tax decision and the financial losses incurred by the company due to the blocked funds. This case highlights that damages from an illegal tax decision can include costs incurred to prevent its enforcement. However, recovering these costs is not automatic and depends on specific circumstances and evidence of losses. The ruling distinguishes between suspending enforcement and annulling the tax decision, emphasizing that they are separate issues.