Ijdelea & Associates successfully assisted a major player in the oil & gas industry in obtaining a final ruling against the National Agency for Fiscal Administration (ANAF) granting in full the client’s claim for payment of interest for the late reimbursement of VAT, as part of a suite of legal actions concerning VAT reimbursement in excess of EUR 18 million.
The resolution of the case file required substantiating arguments on ANAF’s obligation to observe the legal deadlines for resolving VAT reimbursement claims and for making the related payments once reimbursement was approved. The case was rendered more complex by ANAF’s argument related to an alleged extension of deadlines in case of oil & gas companies registered in the special fiscal database held by the authority. Countering such arguments involved discussions on the legality of the criteria employed for said registration as well as their relevance when no additional evidence or clarifications are requested by ANAF during the fiscal inspection.
The final decision obtained by our dispute resolution team is an important step in protecting the client’s cash flow in a challenging economic environment.
The firm’s taskforce handling these mandates is led by Partner Ancuța Pop along Managing Associate Alexandra Laza and Associate Victor Mitcov.