Țuca Zbârcea & Asociații wins in a dispute of 8 million euros regarding the requalification of the daily allowance in salary income
Ramona Moisa and Ioana Hrisafi, Țuca Zbârcea & Asociații

Țuca Zbârcea & Asociații obtains in court the annulment of the precautionary measures and the suspension of the execution initiated against an international transport operator, based on the taxation decisions issued by ANAF having as object the requalification of the daily allowance in salary income.

A mixed team of Țuca Zbârcea & Asociații lawyers and Țuca Zbârcea & Asociații Tax tax consultants successfully assisted and represented an international road transport operator before the courts in connection with the suspension of the execution of decisions issued by the tax authorities. Tax decisions by which the tax authorities have reclassified the posting / delegation allowance (per diem) in salary income are subject to suspension, if a serious violation of Romanian and Union legislation on transnational posting / delegation in the Code can be demonstrated Labor and related tax legislation.

In the most recent case in the case of Țuca Zbârcea & Asociații, by a judgment pronounced on September 28, 2021, the Oradea Court of Appeal ordered the suspension of the execution of taxation decisions having as object the establishment of main and ancillary fiscal obligations in the amount of approximately 39 million lei (approximately 8 million euros), following an inspection by which the tax authorities had assessed that the amounts granted to drivers as a daily allowance should be considered as income of a salary nature and, consequently, would be subject to taxation.

Such decisions confirm a model of good judicial practice in the analysis of the conditions of legality that should be observed and applied by the tax inspection bodies. Moreover, the suspension of the execution of these tax obligations has a major impact on the financial and legal stability of transport operators, being legally enforceable. As a result, the operators concerned are also protected from any measures that could have been triggered by the tax authorities for enforcement or for opening insolvency.

The Țuca Zbârcea & Asociaţii team, which represents clients before the tax authorities and the courts in tax disputes such as the ones above, includes Ioana Hrisafi (Associate Lawyer) and Mihail Petcu (Senior Lawyer), with the support of the team of tax consultants from Țuca Zbârcea & Asociații Tax - Ramona Chițu (Tax Director) and Andreea Florian (Senior Tax Manager).

Even in the context of the adoption of a tax amnesty regarding the payment obligations resulting from the requalification of the daily allowance in salary income, Țuca Zbârcea & Asociații recommends international road transport operators to prepare rigorously for tax inspections and to analyze with attention to the findings of the tax authorities.

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