The continuous extension for the limitation of tax claims is unconstitutional

April 4, 2018

By the decision of the Second Department of the State Council was decided that the practice of continuous extensions of limitation of tax claims is unconstitutional.

The next step is that the Plenary of Council of State decides on the constitutionality or not of the continuous extensions of the limitation of tax claims, a fact that would put a definitive end to this issue.

In case that the House is in favor of the unconstitutionality of the continuous extensions of the limitation of the tax claims, thousands of cases will close without charges for the taxpayers.

In this specific decision the counselors of the State stressed, inter alia, that the limitation must have in total a reasonable duration and has to be consistent with the constitutional principle of proportionality.

In the decision is underlined that the continuous extensions are opposed to the obligation under the rule of law of the Constitution and the principle of the security of law.