ICCJ Decision 61/2025: taxpayers can correct tax returns beyond formal errors
Updated: 4 days ago
Decision No. 61 of 24 February 2025 of the High Court of Cassation and Justice (ICCJ), Panel for the resolution of points of law, was published in Monitorul Oficial No. 333 of 15 April 2025. It interprets Article 105(1) of the Fiscal Procedure Code (Law No. 207/2015) on the correction of tax returns.
What did the High Court decide?
During the limitation period for establishing tax claims, and as long as the reservation of subsequent verification has not been cancelled, a taxpayer may correct a tax return (declarație de impunere) by filing a corrective return (declarație rectificativă). The correction may concern any element of the return that is relevant for determining the taxable matter, the taxable base or the tax claim, not only material or formal recording errors.
Key points
A corrective return is not limited to clerical mistakes: it may change any element relevant for the taxable base or the tax due.
The right exists during the limitation period for establishing tax claims (Article 105(1) of the Fiscal Procedure Code).
After the reservation of subsequent verification is cancelled, a tax return can no longer be filed or corrected, except in the situations listed in Article 105(6) of the Fiscal Procedure Code (Article 105(5) and (6)).
For VAT returns, errors are corrected under the Fiscal Code (Article 105(4) of the Fiscal Procedure Code).
The Court rejected as inadmissible two further questions referred by the Bucharest Court of Appeal, both concerning building tax returns, so the decision gives no answer on them.
The decision states that it is binding under Article 521(3) of the Civil Procedure Code.
Who is affected?
Taxpayers and payers who file tax returns with the Romanian tax authorities and who find, within the limitation period, an error affecting the taxable base or the tax due in a return already filed.
Operative part (Romanian original)
În interpretarea dispozițiilor art. 105 alin. (1) din Legea nr. 207/2015 privind Codul de procedură fiscală, cu modificările și completările ulterioare, pe perioada termenului de prescripție a dreptului de a stabili creanțe fiscale și atât timp cât nu intervine anularea rezervei verificării ulterioare, contribuabilul/plătitorul își poate corecta declarația de impunere prin depunerea unei declarații rectificative care să se refere la orice mențiune relevantă din conținutul său pentru determinarea materiei impozabile și/sau calcularea bazei de impozitare și a creanței fiscale, iar nu doar la erori materiale sau formale de consemnare.
Sources
ICCJ Decision No. 61/2025, Monitorul Oficial No. 333 of 15 April 2025: legislatie.just.ro
Law No. 207/2015 on the Fiscal Procedure Code, Article 105, consolidated form: legislatie.just.ro
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Last updated: 3 November 2026. This article is for information only and does not replace an analysis of your specific situation. Drafted with AI assistance; references were verified against the primary sources.
