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ICCJ_134811 AI generated

Fiscal regime of judicial damages for unpaid meal vouchers: wage-like income or non-taxable voucher status

Case Number ICCJ_134811
Court / Authority
Jurisdiction Romania (RO)
Decision Date
Outcome Inadmissible
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The High Court of Cassation and Justice dismissed the referral for the resolution of a legal question as inadmissible, meaning the specific fiscal interpretation requested by the referring Court of Appeal was not established and the dispute remains unresolved at the appellate level. The procedure involved a request to determine whether damages awarded by final judicial decisions for the contravalue of meal vouchers (tichete de masă) constitute wage rights subject to individual mandatory social contributions or retain the tax-exempt status of meal vouchers not distributed in kind. The legal basis for the decision was the procedural admissibility requirements under Article 521(3) of the Code of Civil Procedure, which rendered the referral regarding Articles 55(2)(j1), 2964(1)(k), 29615(o), and 29618(51) of Law No. 571/2003 (Fiscal Code) inadmissible.

Legislator headnote

AI generated

art. 29618 alin. (51) din Legea nr. 571/2003, art. 521 alin. (3) din Codul de procedură civilă; Fiscal regime of judicial damages for unpaid meal vouchers: wage-like income or non-taxable voucher status: The procedure involved a request to determine whether damages awarded by final judicial decisions for the contravalue of meal vouchers (tichete de masă) constitute wage rights subject to individual mandatory social contributions or retain the tax-exempt status of meal vouchers not distributed in kind. The legal basis for the decision was the procedural admissibility requirements under Article 521(3) of the Code of Civil Procedure, which rendered the referral regarding Articles 55(2)(j1), 2964(1)(k), 29615(o), and 29618(51) of Law No. 571/2003 (Fiscal Code) inadmissible.

Keywords

AI generated
fiscal law tax-exempt income wages in kind legal status civil dispute tax procedure code

Cited Legislation

AI generated
art. 29618 alin. (51) din Legea nr. 571/2003
art. 521 alin. (3) din Codul de procedură civilă
Establishes the mandatory nature of the decision rendered by the Panel for the Resolution of Legal Questions, providing the procedural basis for the final dispositive.
AI generated
Decizia nr. 47/2017
Fiscal regime of judicial damages for unpaid meal vouchers: social contributions base inclusion vs. statutory exemption
ICCJ_145126
Meal-ticket allowances as salary rights: preliminary-ruling referrals held inadmissible.
Decizia nr. 68/2018
Eligibility of meal vouchers as salarial rights triggering statutory installment payment limits for public institution debts
Decizia nr. 751/2022
Appeals null for insufficient motivation in tax dispute over meal voucher social contributions
ICCJ_127729
Legal Nature of Public Sector Meal Vouchers: Right or Expectancy

Key legal questions extracted by Legislator

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

Establishes the mandatory nature of the decision rendered by the Panel for the Resolution of Legal Questions, providing the procedural basis for the final dispositive.

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Full text

ROMÂNIA

ÎNALTA CURTE DE CASAŢIE ŞI JUSTIŢIE

Completul pentru dezlegarea unor chestiuni de drept

Minuta deciziei nr. 47 Dosar nr. 461/1/2017

Şedinţa din 19 iunie 2017

ÎN NUMELE LEGII

DECIDE:

Respinge, ca inadmisibilă, sesizarea formulată de Curtea de Apel Bucureşti - Secţia a VII-a pentru cauze privind conflicte de muncă şi asigurări sociale, în dosarul nr. 13699/3/2016, privind interpretarea dispoziţiilor art. 55 alin. (2) lit. j1), art. 2964 alin. (1) lit. k), art. 29615 lit. o) şi art. 29618 alin. (51) din Legea nr. 571/2003 privind Codul fiscal, cu modificările şi completările ulterioare, în sensul de a se stabili dacă despăgubirile acordate prin hotărâri judecătoreşti definitive, reprezentând contravaloarea tichetelor de masă, au regimul fiscal al drepturilor din salarii sau asimilate salariilor în vederea impunerii ori păstrează regimul tichetelor de masă neacordate în natură de angajator, în privinţa contribuţiilor sociale individuale obligatorii.

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

Pronunţată în şedinţă publică, astăzi, 19 iunie 2017.