Ministerial Order no. 282/2018, of October 19th, was officially published, which amends Ministerial Order no. 302-B/2016, of December 2nd, and approves the “Lists of Non-Reporting Financial Institutions and Excluded Reportable Accounts”. 
The Supreme Court has confirmed that, after the correctness of a tax asset has been examined and confirmed, the tax authorities are not allowed to question its use in a later year, on the basis of the substantive res judicata principle on which the court provided an interesting analysis.