Challenging ANAF tax assessment decisions and other tax acts: defence strategies before going to court

This tax appeal is a mandatory administrative remedy in most tax disputes. It does not replace the court case, but rather prepares and conditions the future administrative-fiscal litigation. The way you build the appeal – arguments, evidence, references to the Tax Procedure Code and to case law – will influence both the chances to convince ANAF to change its own act and your position in front of the court later on.

This article explains, in clear and practical terms, how to challenge ANAF tax assessment decisions and other tax administrative acts in Romania, which acts can be appealed, what deadlines apply, how to structure your appeal, and what is the connection between the appeal, suspension of enforcement and the future administrative-fiscal court proceedings. It also contains references to relevant legislation and practice, and links to related articles on maglas.ro – legal blog.

1. What is a tax administrative act and what can you actually challenge?

The Tax Procedure Code defines a tax administrative act as an act issued by the tax authority in the exercise of its powers to administer taxes, duties and social contributions, which determines a specific legal situation of a taxpayer and is intended to produce legal effects for that person (see the definition of tax administrative act under Law no. 207/2015 – Tax Procedure Code ).

According to Article 268 of the Tax Procedure Code, the following may be challenged by way of a tax appeal:

• tax assessment titles – for example, a tax assessment decision by which ANAF establishes additional tax obligations;
• other tax administrative acts – for example, decisions refusing compensation, decisions establishing interest and penalties, decisions on the tax base, decisions rejecting a VAT refund or a restitution request, decisions by which ANAF rejects, in whole or in part, a request filed by the taxpayer;
• decisions confirming that the tax base remains unchanged (decizii de nemodificare), which may have important consequences for future tax periods.

Article 268 paragraph (1) clearly states that “the tax assessment title as well as other tax administrative acts may be challenged by way of a tax appeal under this Title”. The appeal is an administrative remedy, but it does not remove the taxpayer’s right to file an action before the court under the Romanian Administrative Litigation Act – Law no. 554/2004 .

For acts that determine the tax base (for example, decisions on tax base issued under Article 99 of the Tax Procedure Code ), the law allows any person that participates in the creation of the taxable income to file an appeal (Article 268 paragraph (5) of the Tax Procedure Code), which opens room for other stakeholders (shareholders, business partners) to intervene in certain cases.

In practice, the most frequently challenged tax administrative acts are:

• tax assessment decisions issued after a tax inspection;
• decisions on accessory tax liabilities (interest, late payment penalties, penalties for failure to declare);
• decisions rejecting or partially granting a taxpayer’s request (refunds, restitutions, re-examination requests etc.);
• decisions on appeals issued by the Ministry of Finance or ANAF’s specialised department.

Not every document sent by ANAF is a tax administrative act. For example, a tax inspection notice or a simple control report may only be preparatory acts, without being tax administrative acts in the technical sense. The legal classification of the document is crucial: it determines whether you should file an administrative appeal or go directly to court under Law no. 554/2004 on administrative litigation .

2. Who may file a tax appeal and why is it mandatory before court?

Under Article 268 paragraph (2) of the Tax Procedure Code, only the person who considers that their rights have been infringed by a tax administrative act is entitled to lodge a tax appeal. In the absence of a tax administrative act, the general rules of the Administrative Litigation Act apply (especially Articles 8 and 11 of Law no. 554/2004).

In tax matters, filing a tax appeal with the relevant authority is generally a mandatory precondition for later court proceedings. Only in a limited number of situations (for example, in relation to some interim measures) does the law allow direct action before the courts, based on special provisions such as Article 213 paragraph (11) of the Tax Procedure Code.

In practice, if you fail to file a tax appeal within the legal time limit, you risk losing both the administrative remedy and, indirectly, the right to have the tax act reviewed by the court, because the court case is usually brought against the decision on the appeal and the original act, in line with Articles 281 et seq. of the Tax Procedure Code and the rules in Law no. 554/2004.

The High Court of Cassation and Justice (Romanian Supreme Court) analysed, in Decision no. 20/2023 (preliminary ruling on a point of law) , the relationship between Article 281 of the Tax Procedure Code and Article 8 paragraph (1) final sentence of Law no. 554/2004, clarifying that the grounds of illegality invoked in the court action are not confined to those raised in the prior tax appeal.

Even though you can raise new legal arguments in front of the court, this does not change the essential requirement: the administrative tax appeal must be filed in time, otherwise access to court will most likely be blocked.

3. Time limits for challenging ANAF acts

Time limits are one of the most sensitive aspects in tax disputes. Article 270 of the Tax Procedure Code sets out the general rule:

• 45 days from the date of communication of the tax administrative act, under penalty of forfeiture.

If the tax administrative act does not contain mandatory elements such as the indication of the competent authority to hear the appeal, the time limit for appeal or mention of the appeal itself, the time limit is extended to 3 months from communication (Article 270 paragraph (4) of the Tax Procedure Code).

The detailed rules on how time limits are calculated are further described in ANAF Order no. 3741/2015 on the application of Title VIII of the Tax Procedure Code , including examples such as:

• the 45-day term is calculated in calendar days, without counting the day of communication and the day when the term ends;
• if the last day of the term falls on a non-working day or a public holiday, the term is extended until the next working day;
• for postal communication, the date on the acknowledgement of receipt is taken into account.

Missing these deadlines may lead to the appeal being dismissed as late, without any examination of the merits, under Article 280 of the Tax Procedure Code. In other words, you may lose any chance of challenging the act administratively, and your access to court will be severely affected.

4. What a tax appeal should contain: form and content

Article 269 of the Tax Procedure Code lists the mandatory elements that a tax appeal must contain:

• identification details of the appellant (individual or legal entity);
• the object of the appeal (the challenged act, the amounts and measures contested);
• grounds in fact and in law (why you consider the act to be unlawful or unfounded);
• the evidence relied on (documents, reports, contracts, expert opinions etc.);
• the signature of the appellant or authorised representative (lawyer, tax advisor, director etc.).

The Instructions approved by Order no. 3741/2015 expressly state that the appeal must be properly reasoned within the legal term and that the decision-making body cannot substitute itself for the appellant as regards the grounds of fact and law. In other words, it is not enough to write a one-line statement such as “I disagree with the assessment”; you must explain why you disagree and support your position with legal and factual arguments.

4.1. Recommended structure for a strong tax appeal

In practice, a well-drafted appeal usually follows a structure similar to this:

1. Identification details – name, company name, tax identification number, registered office, contact person, lawyer or authorised representative.
2. Identification of the challenged act – for example: “I hereby lodge an appeal against Tax Assessment Decision no. … dated …, issued by …, communicated to me on …”. Attach a copy of the act and proof of communication.
3. Object of the appeal – clearly indicate which amounts and measures you challenge, broken down by categories of tax, social contributions, and accessory obligations, in line with Article 269 paragraphs (2)-(3).
4. Statement of facts – a clear, chronological description of the relevant facts (business model, transactions, contracts, the tax inspection, documents exchanged with ANAF etc.).
5. Legal grounds (unlawfulness) – for example:
   • breach of procedural rules in the Tax Procedure Code regarding tax inspections, communication of acts, reasoning of decisions;
   • misapplication of the Romanian Tax Code and its implementing rules;
   • infringement of general principles such as proportionality and legal certainty;
   • failure to take into account relevant national or EU case law.
6. Factual grounds (lack of merits) – for example: incorrect factual assumptions, restrictive or distorted reading of your contracts and documents, failure to take into account economic reality, selective use of accounting data.
7. Evidence – a clear list of documents attached to the appeal (contracts, invoices, accounting records, bank statements, expert reports, correspondence, supporting documents etc.).
8. Conclusions and relief sought – for example: total or partial annulment of the assessment decision, recalculation of tax liabilities, cancellation of interest and penalties, restitution of unduly paid amounts, staying of the appeal proceedings until another related case is resolved etc.

If you have already gone through a tax inspection, the article “Controlul fiscal ANAF: ce verifică inspectorii, care sunt drepturile tale și cum te pregătești” (in Romanian) provides a useful overview of the pre-assessment phase and can help you identify what might have gone wrong during the inspection and how those issues should be reflected in your appeal.

5. How ANAF handles your tax appeal

Once the appeal is filed, the issuing tax authority prepares the appeal file and a report with its own proposals, which are then sent to the specialised appeal settlement department within the Ministry of Finance, in accordance with Article 272 of the Tax Procedure Code.

The decision-making body examines the appeal within the limits of the claims but looks at both facts and law. It may:

• request opinions from various specialised departments;
• order additional fact-finding actions at your premises;
• ask the taxpayer to produce additional documents.

The appellant has the right to file additional evidence and to request an oral hearing of the appeal within 30 days from its registration (Article 276 of the Tax Procedure Code). In practice, a well-prepared oral presentation can make a difference, especially in complex or high-value cases.

The administrative appeal procedure ends with the issuance of a decision on the appeal, which may have the following outcomes (Article 279 of the Tax Procedure Code):

• full admission of the appeal and annulment of the tax act;
• partial admission and amendment of the tax act;
• dismissal of the appeal as unfounded;
• dismissal of the appeal as inadmissible or late, for failure to meet the procedural conditions.

The decision on the appeal is communicated to the taxpayer and must contain a clear indication of the available court remedy, the time limit and the competent court (Article 274 of the Tax Procedure Code).

6. Filing an appeal does not stop enforcement: how to protect your cash flow

One crucial aspect that taxpayers often overlook is that filing a tax appeal does not suspend enforcement. Article 278 paragraph (1) of the Tax Procedure Code explicitly states that lodging an appeal does not suspend the execution of the tax administrative act.

In other words, even though you have appealed the assessment, ANAF may start or continue enforcement measures (payment demands, bank account garnishments, seizure of assets) for the amounts established. For a detailed analysis of how garnishment and tax enforcement work, you can read the article (in Romanian): “Poprirea pe conturi și executarea silită fiscală: ce poate face ANAF și ce poți contesta” .

6.1. Suspension of enforcement through the Administrative Litigation Act

Article 278 paragraph (2) of the Tax Procedure Code expressly refers to Law no. 554/2004 on administrative litigation and acknowledges the taxpayer’s right to request suspension of the tax act before the administrative court.

The suspension request is usually based on Articles 14 and 15 of Law no. 554/2004. The court may order suspension of enforcement if two cumulative conditions are met:

• prima facie case (“caz bine justificat” in Romanian law) – a serious doubt regarding the lawfulness of the act;
• imminent damage (“pagubă iminentă”) – a serious and difficult-to-repair harm if enforcement continues.

The Tax Procedure Code also provides for a system of security (caution money) for suspension, calculated as a percentage of the amount in dispute (Article 278 paragraph (2) letters a)–e)). For high-value assessments, the security can amount to significant sums and must be taken into account in your strategy.

During the period when enforcement is suspended by the court, all effects of the tax administrative act are stayed, and the tax claims are not included in the tax clearance certificate. Penalties and late payment penalties are not accrued during the suspension, under Article 278 paragraph (4) of the Tax Procedure Code.

6.2. Suspension of enforcement through tax guarantees

Besides judicial suspension, the Tax Procedure Code allows enforcement to be suspended or not commenced if the taxpayer provides adequate guarantees (for example, a bank guarantee letter or an insurance guarantee policy), as regulated under the title on enforcement. These tools can be used strategically by companies to avoid bank account freezes and protect ongoing business operations.

The choice between filing a suspension request with the court, providing guarantees or paying (fully or partially) while still appealing should be made in light of:

• the amount at stake and the immediate impact on cash flow;
• the strength of your legal and factual arguments;
• your risk appetite and long-term business strategy.

7. From ANAF appeal to administrative-fiscal court proceedings

The decision issued on the tax appeal is usually the act that you challenge before the administrative-fiscal court, together with the original tax administrative act (for example, the tax assessment decision). The court action is based on both the Tax Procedure Code and Law no. 554/2004 on administrative litigation .

Law no. 554/2004 sets a general six-month time limit for filing an action to annul an administrative act (Article 11). In tax cases, this term usually runs from the date when the decision on the appeal is communicated.

As mentioned above, in Decision no. 20/2023 , the High Court clarified that you may invoke new grounds of illegality in the court action, even if they were not expressly mentioned in the prior appeal, as long as you are still challenging the same tax act and legal relationship. From a strategic perspective, however, it is advisable to raise your main arguments already at the appeal stage, to increase your chances both before ANAF and before the court.

Another important aspect is the link between the suspension request and the main action on the merits. According to Article 278 paragraph (5) of the Tax Procedure Code, suspension ordered under Article 14 of Law no. 554/2004 automatically ceases if the main action is not filed within 60 days of communication of the decision on the appeal. In other words, if you do not file the main action, you lose the benefit of suspension.

For a practical overview of the costs involved in an administrative-fiscal lawsuit – court fees, lawyer’s fees, other expenses – you can see the article (in Romanian): “La ce costuri să te aștepți pentru un proces de drept administrativ-fiscal” .

8. Frequent mistakes when challenging ANAF acts

Practice in tax disputes reveals several recurring mistakes made by taxpayers:

• Filing the appeal after the expiry of the legal time limit – even a short delay of a few days can be enough for ANAF to dismiss the appeal as late, without examining the merits. Always check carefully the date on the receipt of communication.
• “Formal” appeals with no real reasoning – merely stating that you do not agree or that the assessment does not reflect reality is not sufficient. The authorities are not obliged to search for arguments on your behalf.
• Failure to individualise the contested amounts – Article 269 paragraph (3) requires that the contested amounts be clearly indicated by types of tax and accessory obligations. A vague appeal may create problems or limit the analysis to only part of the assessment.
• Sending the appeal to the wrong authority – the appeal must be filed with the authority that issued the tax act (Article 269 paragraph (4) and Article 270 paragraph (2)). If you send it elsewhere, it should be forwarded, but you may lose precious time.
• Ignoring enforcement – many taxpayers believe that the appeal stops enforcement automatically, which is not true. You need a separate strategy regarding suspension and guarantees.
• Not consulting a specialised tax lawyer, especially in high-value cases or when business continuity is at risk.

9. The role of the lawyer in the tax appeal and in the court case

A tax appeal is not just a simple “complaint” or a generic form. It is your first real opportunity to build your case, organise the evidence and challenge ANAF’s interpretation of facts and law. The way this stage is handled will leave a mark on the subsequent court proceedings.

A lawyer experienced in tax litigation can, among others:

• analyse the inspection report and the tax assessment decision from both procedural and substantive perspectives;
• identify relevant provisions in the Tax Procedure Code, Tax Code and connected legislation;
• structure the appeal and supporting evidence, including the need for expert evidence;
• represent you in the administrative appeal procedure, including the oral presentation of the case;
• prepare and argue the subsequent action in front of the competent administrative-fiscal court.

For a detailed overview of legal assistance services in Romanian administrative and tax law, you can visit the dedicated services page: Avocat drept administrativ și fiscal – Măglaș Alexandru .

10. Conclusions: act strategically, not reactively

Challenging ANAF tax assessment decisions and other tax administrative acts is not a mere formality. It is a key procedural stage, governed by strict rules and deadlines, with a direct impact on your rights and obligations as a taxpayer in Romania.

Some key takeaways:

• immediately check the date of communication and calculate the 45-day time limit (or 3 months in the special cases of Article 270 paragraph (4));
• correctly classify the document received (tax administrative act or not) and choose the right procedural path;
• raise both legal and factual grounds, with proper references to the Tax Procedure Code, the Tax Code and case law;
• do not ignore enforcement: the appeal does not suspend enforcement; you may need a suspension request or guarantees;
• treat the appeal as the first step in building the case for court, not just a formal objection.

In tax disputes, timing and legal accuracy are critical. A carefully drafted and well-supported appeal can stop or significantly reduce the impact of an ANAF act, sometimes even before you reach the courtroom.

FAQ – Challenging ANAF tax assessment decisions and other tax acts

1. How long do I have to challenge an ANAF tax assessment decision?

As a rule, you have 45 days from the date when the tax administrative act is communicated to you, in accordance with Article 270 paragraph (1) of the Tax Procedure Code. If the act does not contain mandatory information about the appeal (competent authority, time limit, mention of the appeal), you may file the appeal within 3 months from communication.

2. Does filing a tax appeal automatically suspend enforcement?

No. Article 278 paragraph (1) of the Tax Procedure Code clearly states that lodging an appeal does not suspend the execution of the tax administrative act. To suspend enforcement you must file a separate request with the administrative court under Law no. 554/2004 and usually provide security (a guarantee).

3. Can I raise new arguments in court that were not in the tax appeal?

Yes. According to the case law of the High Court of Cassation and Justice (for example Decision no. 20/2023), the grounds of illegality invoked in the court action are not limited to those raised in the prior tax appeal. However, from a strategic point of view, it is advisable to present your main arguments already in the appeal.

4. Can I pay and still challenge the ANAF decision?

Yes. Paying the amounts established by the tax assessment decision does not prevent you from filing an appeal or a court action. If the act is later annulled or amended, you can request the refund of the amounts unduly paid, under the rules of the Tax Procedure Code.

5. I only received a tax inspection report. Can I file an appeal?

Usually, the tax inspection report is an evidentiary and explanatory document, not a tax administrative act in the technical sense. The appeal is normally directed against the tax assessment decision and, as the case may be, against the decision on the tax base or the decision confirming that the tax base remains unchanged. The concrete situation must be analysed individually, including from the perspective of the Administrative Litigation Act.

6. What if ANAF does not resolve my appeal within a reasonable time?

The Tax Procedure Code refers to the general time limits in Article 77 for resolving tax matters. In practice, delays are not uncommon. In certain circumstances, if the authority remains silent or refuses to decide, you may rely on the rules in Law no. 554/2004 concerning unjustified refusal or silence of the administration and bring the matter before the court.

7. I lost the appeal before ANAF. Is it still worth going to court?

It depends on the value of the dispute, the evidence available and the strength of your legal arguments. The fact that ANAF rejected your appeal does not mean that the court will automatically uphold the act. The administrative-fiscal court is independent and has the duty to review the lawfulness and merits of the tax act, including by taking new evidence (expert opinions, documents, witness statements, interrogatories etc.).

8. Do I need a lawyer to file the appeal or to go to court?

Legally, you are not obliged to be represented by a lawyer. However, given the complexity of tax legislation and procedures, and the financial impact of tax disputes, assistance from a lawyer specialised in tax and administrative law is often decisive, especially in high-stake cases.