The continuously prolonged period for the limitation of the tax cases is unconstitutional

April 4, 2018

With the plenary decision No. 1738/2017 the Council of the State, considers unconstitutional the laws’ provisions for time extension of the limitation of tax claims against taxpayers.

According to the decision, the limitation must have a reasonable duration that is in line with the principle of proportionality in order to be able to exercise effective control, but without encouraging the inactivity of the competent administrative authorities and not letting taxpayers to be exposed during a long period of legal rights uncertainty.