Enforcement of an ANAF assessment exceeding RON 5.3 million suspended

A tax assessment of RON 5,381,267 can put a lifetime’s accumulated assets at risk. In a case concerning an individual’s personal tax examination, Cabinet de Avocat Rotaru Rareș obtained suspension of enforcement of such an assessment, protecting the taxpayer within the limits of the court’s order.

By its judgment of 19 May 2026, the Court of Appeal allowed the application and suspended enforcement until the first-instance court ruled on the annulment claim.

How the assessment exceeded RON 5.3 million

The ANAF examination concerned an individual and covered 2017–2021. Following its review of assets and financial transactions, the tax authority treated certain amounts as income whose source had not been identified, commonly described as unexplained income.

It applied the 70% rate to those amounts. The additional tax reached RON 2,188,419, while interest and penalties for failure to declare added RON 3,192,848.

The result was a liability of more than RON 5.3 million with a substantial impact on personal income and assets. The ancillary charges alone exceeded the principal tax.

Retroactive application of the 70% rate

A central defence argument concerned application of the 70% rate introduced by Law no. 296/2023 to income attributed to an earlier period.

Within the limited assessment appropriate to suspension proceedings, the court found serious doubt about the legality of the assessment. It also found a risk of imminent harm, taking into account the amount and the effect of enforcement on the taxpayer’s everyday living conditions.

The application was supported by analysis of the tax documents, the legal issues and the individual’s circumstances.

Why suspension mattered

Time has financial consequences in a tax dispute. Given the size of the assessment, the defence also needed to protect income and assets while the act was challenged.

The suspension stopped enforcement on the terms set by the court. It provided temporary protection while the proceedings concerning the lawfulness of the liabilities continued.

The judgment concerned enforcement and did not finally determine whether the debt existed. Its immediate value was to suspend the effects of an act with a considerable financial impact.

A later annulment exceeding RON 4.15 million

The defence subsequently obtained a second result: the administrative tax challenge was partially upheld and RON 4,151,264 was annulled, approximately 77.14% of the initial amount.

We intend to seek full annulment in court, including the remaining RON 1,230,003, relying on other grounds of unlawfulness. That further step should not be confused with an additional judgment already obtained.

The two results have different effects. Suspension provided temporary protection from enforcement. The administrative decision actually reduced the liabilities assessed by ANAF.

The administrative outcome is explained in the article on partial annulment of more than RON 4.15 million.

Have you received an unexplained-income assessment?

A personal tax examination may lead to substantial liabilities, particularly where several years of interest and penalties are added. Documents and available remedies should be assessed against the specific circumstances and the impact on the taxpayer’s assets.

The practice provides advice and representation in challenges to assessments and personal tax litigation. To discuss an ANAF decision and the possibility of suspension, use the contact form.

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