Preliminary assessment of the third payment request of Romania (2024)

Evidence provided:

The following evidence was provided:

  i.    Summary document duly justifying how the milestone (including all the constitutive
        elements) was satisfactorily fulfilled;
  ii.   Annex to the summary document including a table showing how the international standards
        were taken into account in the definition of risk criteria, as required by the Council
        Implementing Decision and its Annex (hereinafter referred to as “annex to the summary
        document”);
 iii.   Copy of the Order of the President of the National Agency for Fiscal Administration No.
        2017/2022 approving the risk sub-criteria developed in the general criteria laid down in
        Article 7(7) of Law No. 207/2015 on the Code of Fiscal Procedure, published in the Official
        Journal No. 1112 on 17 November 2022 ;
 iv.    Copy of Law No. 207/2015 on the Fiscal Procedure Code, as last amended by Law 296/2023
        published in the Official Journal No. 977 on 27 October 2023.

Analysis:

The justification and substantiating evidence provided by the Romanian authorities covers all constitutive elements of the milestone. Specifically:

Entry into force of the applicable legal framework defining the risk criteria for the classification of taxpayers. The legal framework shall be approved through an Order of the ANAF President.

The Order of the President of the National Agency for Fiscal Administration No. 2017/2022 approving the risk sub-criteria developed on the basis of the general criteria laid down in Article 7(7) of Law No. 207/2015 on the Code of Fiscal Procedure (hereinafter referred to as “the Order of the President of ANAF”) was published in the Official Journal No. 1112 on 17 November 2022. As established by Article 12(3) of Law No. 24/2000 on the rules of legislative technique for the drafting of legislative acts, the Order of the President of ANAF entered into force on the date of publication in the Official Journal.

Article 2(1) of the Order of the President of ANAF establishes that risk sub-criteria are developed to assess taxpayers’ compliance with the obligations laid down in the tax legislation associated with the four general criteria. Article 2(3), (4), (5) and (6) of the Order of the President of ANAF defines the four general risk criteria. The Annex to the Order of the President of ANAF introduces sub-criteria for each risk criterion.

The definition of risk criteria shall be done according to the main categories of risks of tax non- compliance: risks related to tax registration; submission of declarations; level of declaration; payment.

Article 2(2) of the Order of the President of ANAF states that risks of non-compliance cover risks relating to tax registration, submission of tax returns, level of declaration and fulfilment of payment obligations to the general budget and to other creditors. These risks correspond to the four general criteria established in Article 7(7) of Law No. 207/2015 on the Code of Fiscal Procedure. These risks are then defined in Article 2(3), (4), (5) and (6) of the Order of the President of ANAF.

These definitions shall be used in the system of tax-risk administration based on tax risk classes, in