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ICCJ_118610 AI generated

Whether a warning sanction under the contraventions regime must be recorded in the fiscal record

Case Number ICCJ_118610
Court / Authority
Jurisdiction Romania (RO)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The High Court of Cassation and Justice, acting as the Plenary for the settlement of legal issues, admitted the reference submitted by the Sălaj County Court and decisively established that the warning sanction must be recorded in the fiscal record. The dispute concerned the interpretation of Romanian fiscal legislation, specifically whether a "warning" issued as a contravention sanction is subject to inclusion in the official fiscal record. The court grounded its decision in a dense application of Government Ordinance No. 75/2001 on the organization and functioning of the fiscal record, Government Ordinance No. 2/2001 on the legal regime of contraventions, and the Methodological Norms approved by Government Decision No. 31/2003, interpreting the provisions of Articles 2(1), 4(1), and 7 of the former ordinance alongside Articles 7, 8, and 38 of the latter to conclude that the warning constitutes a sanction reportable in the fiscal record.

Legislator headnote

AI generated

art.521 alin.(3) din Codul de procedură civilă; Whether a warning sanction under the contraventions regime must be recorded in the fiscal record: The dispute concerned the interpretation of Romanian fiscal legislation, specifically whether a "warning" issued as a contravention sanction is subject to inclusion in the official fiscal record. The court grounded its decision in a dense application of Government Ordinance No. 75/2001 on the organization and functioning of the fiscal record, Government Ordinance No. 2/2001 on the legal regime of contraventions, and the Methodological Norms approved by Government Decision No. 31/2003, interpreting the provisions of Articles 2(1), 4(1), and 7 of the former ordinance alongside Articles 7, 8, and 38 of the latter to conclude that the warning constitutes a sanction reportable in the fiscal record.

Keywords

AI generated
grounds for cassation fiscal law penalties and measures settlement of dispute enforcement - Production of documents precautionary measure in debt enforcement

Cited Legislation

AI generated
art.521 alin.(3) din Codul de procedură civilă
Cited to establish that the decision is mandatory and binding for all courts.
AI generated
ICCJ_119339
Scope of fiscal record registration: inclusion of contraventional warning sanctions under tax and financial criminal law
Decizia nr. 3571/2007
Suspension of fiscal act execution: denial due to lack of imminent harm and unposted caution under Law 554/2004
Decizia nr. 4783/2009
Suspendation of fiscal enforcement: Cumulative burden of proof for imminent damage and justified case under Law No. 554/2004
Decizia nr. 1205/2011
Suspension of fiscal enforcement: sufficiency of proof for imminent harm and justified case under Law 554/2004
Decizia nr. 2537/2010
Suspension of fiscal decision execution: strict requirement for justifiable case and imminent harm under Law 554/2004

Key legal questions extracted by Legislator

AI generated
art.521 alin.(3) din Codul de procedură civilă

Cited to establish that the decision is mandatory and binding for all courts.

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Full text

ROMÂNIA

ÎNALTA CURTE DE CASAŢIE ŞI JUSTIŢIE

Completul pentru dezlegarea unor chestiuni de drept

Minuta deciziei nr.6 Dosar nr.25/1/2015

Şedinţa de la 23 martie 2015

ÎN NUMELE LEGII

DECIDE:

Admite sesizarea formulată de Tribunalul Sălaj – Secţia civilă în dosarul nr.4322/84/2013 şi, în consecinţă, stabileşte că:

În interpretarea dispoziţiilor art.2 alin.(1), art.4 alin.(1) şi art.7 din Ordonanţa Guvernului nr.75/2001 privind organizarea şi funcţionarea cazierului fiscal, republicată, cu modificările şi completările ulterioare, ale art.1 alin.(1) din Normele metodologice pentru aplicarea Ordonanţei Guvernului nr.75/2001 privind organizarea şi funcţionarea cazierului fiscal, aprobate prin Hotărârea Guvernului nr.31/2003, cu modificările şi completările ulterioare, şi ale art.7, art.8 şi art.38 din Ordonanţa Guvernului nr.2/2001 privind regimul juridic al contravenţiilor, cu modificările şi completările ulterioare, sancţiunea avertismentului se înscrie în cazierul fiscal.

Obligatorie, potrivit dispoziţiilor art.521 alin.(3) din Codul de procedură civilă.

Pronunţată în şedinţă publică, astăzi, 23 martie 2015.