Appeals and Legal Assistance
What recourse do we have if the results of the transfer pricing control involve an adjustment of income / expenses by the tax control bodies?
Taxpayers have 45 days from the date of notification of the fiscal administrative act to submit an appeal to the fiscal body issuing the contested fiscal administrative act.
If the fiscal administrative act did not mention: the possibility of being challenged, the deadline for submitting the appeal and the fiscal body to which the appeal is submitted, it can be submitted within 3 months from the date of communication of the contested fiscal administrative act.
The appeal is formulated in writing and will include:
- Identification data of the appellant;
- The objective of the appeal;
- Reasons in fact and in law;
- The evidence on which it is based;
- Signature of the appellant or his representative. The proof of the power of attorney of the appellant, natural or legal person, is made according to the law.
The tax inspection bodies that drew up the disputed fiscal administrative act will analyze the appeal received and will draw up the report with proposed solutions considering both the new elements brought by the documentation attached to the appeal and the arguments brought against the factual reason and the legal basis written in the fiscal administrative document.
The appeal file and the report with the resolution proposals will be forwarded to the competent appeals resolution bodies. The latter have at their disposal the minimum period of 45 days to resolve the appeal, but no more than the maximum period of 6 months when additional evidence is requested from the authorities of other states.
By decision, the appeal can be admitted, in whole or in part, or rejected. If the appeal is accepted, it is decided, as the case may be, the total or partial annulment of the challenged act.
By decision, the challenged administrative act can be abolished, in whole or in part, in the situation where the factual situation cannot be established by reference to the legal grounds invoked by the competent body and the appellant. In this case, the competent fiscal body is to conclude a new fiscal administrative act that must strictly take into account the considerations of the decision to resolve the appeal.
If the appeal is not resolved within 6 months from the date of submission, the appellant may apply to the administrative court for the cancellation of the act.
Also, in the case of a negative decision to settle the appeal, the appellant (taxpayer) can appeal to the competent administrative court within 6 months of receiving the decision to settle the dispute.
Cabot Transfer Pricing has concluded a strategic alliance with the BirișGoran law firm, with which it collaborates in the framework of assistance in control, in appeals and above all, in the administrative litigation court.
