Council of State : Decision No. 1738/2017 (In Plenum)
The Decision No. 1738/2017 of the Council of State defines the limits of the State’s right to impose taxes within constitutional frameworks
This decision is finally ensuring legal certainty in relation to the tax audits. Legal certainty had been eliminated because of successive law provisions and amendments, which allowed the State to carry out tax audits without being subject to any limitation period and thus imposing a kind of “tax hostage” status on the citizens and the businesses.