Legislator Case Law & Legislation
DE FR IT EN
Analyze in Legislator
Decizia nr. 1978/2004 AI generated

Imputation order annulled for 58 million lei upheld; appeal quashed for lack of stated grounds

Case Number Decizia nr. 1978/2004
Court / Authority
Jurisdiction Romania (RO)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The High Court of Cassation and Justice dismissed the appeal filed by the commercial company against the judgment of the Court of Accounts’ jurisdictional board, thereby upholding the lower decision that had annulled an imputation order for approximately 58 million lei (arising from a reevaluation of fixed-asset sales and missing auto parts). The dispute began with an employee’s challenge to the imputation order, which was transferred from the trial court to the Court of Accounts’ jurisdictional college; the latter admitted the challenge and annulled the order. On appeal, the appellate court rejected the appeal solely for non-compliance with formal requirements under Article 308 of the Civil Procedure Code (as amended by Emergency Ordinance No. 58/2003), because the appellant failed to state any grounds for appeal. Thus, the annulment of the imputation order remains in force.

Legislator headnote

AI generated

art. 308 C. proc. civ; Imputation order annulled for 58 million lei upheld; appeal quashed for lack of stated grounds: The dispute began with an employee’s challenge to the imputation order, which was transferred from the trial court to the Court of Accounts’ jurisdictional college; the latter admitted the challenge and annulled the order. On appeal, the appellate court rejected the appeal solely for non-compliance with formal requirements under Article 308 of the Civil Procedure Code (as amended by Emergency Ordinance No. 58/2003), because the appellant failed to state any grounds for appeal. Thus, the annulment of the imputation order remains in force.

Keywords

AI generated
civil annulment imputation of child support grounds for cassation commercial dispute state accounts commercial accounting

Cited Legislation

AI generated
art. 308 C. proc. civ
Procedural ground used to reject the appeal for failing to meet formal requirements (no grounds stated).
AI generated
Decizia nr. 2097/2016
Imputation ruling upheld after appeal, reducing former student's owed costs to RON 10,579.18
Decizia nr. 1110/2003
Imputation decision annulled for lack of issuer competence; appeal dismissed, annulment upheld.
Decizia nr. 4541/2012
Suspension of imputation decision upheld; public authorities' appeals dismissed.
Decizia nr. 144/2013
Imputation order annulled; appeal dismissed for lack of personal fault in procurement fine liability
Decizia nr. 2510/2012
Suspension of salary-recovery imputation decisions upheld for imminent harm; appeal dismissed

Key legal questions extracted by Legislator

AI generated
Art. 308 C. proc. civ.

Procedural ground used to reject the appeal for failing to meet formal requirements (no grounds stated).

Need to analyze how this precedent applies to your matter?

Cross-reference this judgment against statutes, commentaries, and subsequent citing case law inside Legislator AI.

Open in Legislator →

Full text

Asupra recursului de față;

Din examinarea lucrărilor din dosar, constată următoarele:

Prin acțiunea înregistrată la 29 august 1997, la Judecătoria Reșița, M.A. a făcut contestație împotriva deciziei de imputare nr. 345 din 8 august 1997, emisă de SC A. SA. Reșița, pentru suma de 58.100.071 lei, reprezentând reevaluarea vânzărilor de mijloace fixe și lipsa unor piese auto.

Prin sentința civilă nr. 956 din 4 martie 1999, Judecătoria Reșița declină competența de soluționare, în favoarea Colegiului jurisdicțional al Camerei de Conturi Caraș-Severin.

Această instanță, prin sentința nr. 50 din 16 octombrie 2003, a admis contestația și a anulat decizia de imputare.

Împotriva acestei soluții a declarat recurs intimata SC A. SA, fără a indica, însă, motivele de recurs.

Având în vedere dispozițiile art. 308 C. proc. civ., astfel cum au fost modificate prin O.U.G. nr. 58/2003, întrucât recursul nu îndeplinește condițiile de formă, urmează ca acesta să fie respins.

PENTRU ACESTE MOTIVE

ÎN NUMELE LEGII

D E C I D E

Respinge recursul declarat de SC A. SA Reșița împotriva sentinței civile nr. 50 din 16 octombrie 2003 a Curții de Conturi, Colegiului jurisdicțional Caraș-Severin.

Pronunțată în ședință publică, astăzi 18 mai 2004.