High Court of Review and Justice

PRESS RELEASE

In its session of 24 May 2021, the High Court of Review and Justice – Panel for the Clarification of Certain Points of Law in Civil Matters, lawfully established in the case, considered a request for a preliminary ruling for the clarification of certain points of law, and returned the following Judgment:

Decision #34 in Case #527/1/2021

Denies as inadmissible the request brought by the Court of Appeals Piteşti – Civil Chamber II for Administrative and Tax Litigations, in Case # 1805/90/2019, for a preliminary ruling on the following point of law:

In relation to the fiscal principle of the certainty of taxation, Art. 3 letter b) in Law #571/2003 on the Tax Code and Art. 3 letter b) in Law #227/2015 on the Tax Code, which pre-date the entry into force of Law #30/2019 approving Emergency Government Order #25/2018 to amend and supplement certain regulatory acts and to approve certain fiscal and budget measures: should income derived from the transfer of virtual currency be regarded as taxable income “from other sources” as defined by Art. 78 para. (2) in Law #571/2003, and respectively Art. 114 para. (1) in Law #227/2015, thus placing the holder of the obligation under the obligation to report such income?

Obligatory, as under Art. 521 para. (3) in the Civil Procedure Code.

Returned in public session today, the 24th of May 2021.

After the justification is written and the Judgment signed it shall be published in the Official Journal of Romania, Part I.

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