One of the questions that is of greatest interest and many times totally overlooked by foreign (Italian) entrepreneurs present in Romania is related to the possible collection of tax debts by the ANAF in other EU countries and precisely in the entrepreneur’s home country, where he normally maintains substantial properties. The object of this and brief dissertation is precisely to clarify how in the current European system the connection and support between the various National Tax Administration and Collection Authorities is not only regulated but increasingly stringent.
Directive No. 2008/55/EC of May 26, 2008 and Regulation No. 1179/2008 of November 28, 2008 now transfused into Directive No. 2010/24/EU of March 16, 2010 provide for an organized system of information exchange and coordination between the tax authorities of the different members in order to ensure maximum cooperation between the different national entities and the recovery of tax due. The European legislation has been adopted in Romania and precisely is included in the Code of Tax Procedure (Law 207/2015) in Chapter II, Title X. The Romanian national legislation echoing the European Union directive allows and provides that the ANAF (Romanian National Agency of Tax Administration), Soliciting Authority as defined in the Code of Tax Procedure, may request assistance from the Tax Authority, Soliciting Authority in this case, of a member country (through the specially designated General Directorates) to:
- The provision of any significant information for the purpose of tax debt recovery (Art. 314
of Law 207/2015);
- Assistance with the service of any administrative act related to the procedure for recovery of the
tax credit (Article 317 of the above-mentioned law);
- The adoption of appropriate measures to ensure the full recovery of tax credits (Articles 319,
320, 321 and 322 of the same law).
