Țuca Zbârcea & Asociații obtains a favourable solution in an important tax and customs litigation
Țuca Zbârcea & Asociații has obtained a final ruling at the High Court of Cassation and Justice (HCCJ) in a dispute with the Romanian Customs Authority and the National Agency for Fiscal Administration (ANAF). The ruling annuls a total fiscal liability exceeding EUR 2.5 million in customs duties, excise taxes and VAT, imposed on the customs declarant – a company specialised in providing products and solutions for the logistics and international transport industry.
The tax authorities had previously established through administrative-fiscal acts that the customs declarant was the holder of the customs regime, also the principal obligor in the customs relationship, and, in this capacity, responsible for the unauthorised removing from the customs procedure of some goods intended to transit Romania. Consequently, the authorities ordered the customs declarant to pay customs duties, excise taxes, and VAT.
By a decision of the Bucharest Court of Appeal, upheld by the HCCJ, the courts found that the operator was not liable for the customs debts, resulting in the cancellation of a tax debt of over EUR 2.5 million.
“The case was highly complex, involving both criminal and administrative-fiscal proceedings. Basically, our team provided comprehensive legal assistance and representation before the criminal authorities, obtaining a favourable decision whereby the criminal case of our client was closed, as well as before the administrative-fiscal bodies and the courts of law. Due to the pending criminal case, the administrative-fiscal challenge filed on behalf of our client had been suspended by ANAF. In a first stage, we obtained a court order compelling ANAF to resolve the challenge, thereby lifting the suspension. Subsequently, we prevailed on the merits of the case in the annulment proceedings of the administrative-fiscal acts issued by the Romanian Customs Authority and ANAF. It is a significant victory for our client and a valuable precedent in customs law disputes.” said Ionuț Șerban, Partner at Țuca Zbârcea & Asociații who led the team of lawyers acting on this case.
This team also included Manuela Gornoviceanu (Managing Associate), Vlad Bîrta (Senior Associate) and Cristina Bandrabur (Associate).
Țuca Zbârcea & Asociaţii has a leading practice in Dispute Resolution, the firm’s pre-eminence in this area being already acknowledged by renowned international publications, such as Chambers & Partners, Legal 500 and the Global Arbitration Review.
More so, the firm is a past recipient of the “Law Firm of the Year in Romania for Dispute Resolution” Award by Benchmark Litigation Europe (a publication of Euromoney Legal Media Group), one the most coveted and prestigious international accolades for law firms specialising in litigation and arbitration.