The Most Expensive Day in the History of ANAF” May Not Be the Most Expensive After All

Where taxation decisions have been issued following a tax audit and payment obligations have been established, such measures become enforceable and, if they have not been annulled/stayed, one may proceed to enforcement.

The old Tax Procedure Code adopted by Government Ordinance no. 92/2003, in art. 129, regulated the possibility for the fiscal bodies to institute precautionary measures when there was the risk that a debtor may avoid tax record. Once such measures instituted, they were lifted very hard, either after having been annulled by the court of law after a 2-3 year trial, or after such debtor was subject to enforcement and the payment obligation was settled by payment. Very many times, the precautionary measures were instituted after an audit initiated by the Fiscal Antifraud Directorate General (DGAF). Then ANAF inspectors no longer initiated the tax audit, the only effect being the bankruptcy of the economic agent, whose activity remained blocked for years, without any benefit for the state budget.