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ICCJ_135997 AI generated

Enforcement of State Budgetary Claims: Competence of Fiscal Officers under Civil and Fiscal Procedure Codes

Case Number ICCJ_135997
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, through its panel for resolving questions of law, admitted the reference submitted by the Bacău Tribunal and issued a mandatory binding interpretation. The dispute concerned the enforcement mechanism for executive titles (court decisions) regarding budgetary claims arising from contractual legal relationships, which constitute revenues for the consolidated state budget. The court clarified that the forced execution of such titles is to be carried out by fiscal officers (*executori fiscali*), who act as the executive organs of the state. This legal basis is established by interpreting Article 623 of the Code of Civil Procedure in conjunction with Articles 220(3) and (5) and 226(3) of the Fiscal Procedure Code (Law No. 207/2015), Article 3(1) of the Law on Local Public Finance (No. 273/2006), and Article 3(18) of the Fiscal-Budgetary Responsibility Law (No. 69/2010).

Legislator headnote

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art. 226 alin. (3) din Legea nr. 207/2015, art. 3 alin. (1) din Legea nr. 273/2006, art. 623 din Codul de procedură civilă, art. 521 alin. (3) din Codul de procedură civilă; Enforcement of State Budgetary Claims: Competence of Fiscal Officers under Civil and Fiscal Procedure Codes: The dispute concerned the enforcement mechanism for executive titles (court decisions) regarding budgetary claims arising from contractual legal relationships, which constitute revenues for the consolidated state budget. The court clarified that the forced execution of such titles is to be carried out by fiscal officers (*executori fiscali*), who act as the executive organs of the state. This legal basis is established by interpreting Article 623 of the Code of Civil Procedure in conjunction with Articles 220(3) and (5) and 226(3) of the Fiscal Procedure Code (Law No. 207/2015), Article 3(1) of the Law on Local Public Finance (No. 273/2006), and Article 3(18) of the Fiscal-Budgetary Responsibility Law (No. 69/2010).

Keywords

AI generated
fiscal law enforcement Civil Procedure Code executive competence local budget interpretation of the law

Cited Legislation

AI generated
art. 226 alin. (3) din Legea nr. 207/2015
(3) şi (5) şi art. 226 alin. (3) din Legea nr. 207/2015 privind Codul de procedură fiscală, cu modificările şi completările ulterioare, art.
art. 3 alin. (1) din Legea nr. 273/2006
207/2015 privind Codul de procedură fiscală, cu modificările şi completările ulterioare, art. 3 alin. (1) din Legea nr. 273/2006 privind finanţele publice locale, cu modificările şi completările ulterioare şi art.
art. 623 din Codul de procedură civilă
Primary substantive provision interpreted to determine the correct enforcement mechanism for state budgetary claims.
art. 521 alin. (3) din Codul de procedură civilă
Procedural provision establishing the mandatory nature of the interpretation provided by the High Court.
AI generated
Decizia nr. 66/2017
Competence for forced execution of contractual budgetary claims: judicial bailiffs versus fiscal execution bodies under Civil Procedure and Tax Procedure Codes
ICCJ_82743
Jurisdictional competence for challenging budgetary claim enforcement titles under special administrative procedures versus general civil jurisdiction
Decizia nr. 222/2017
Competence for contesting fiscal execution titles: application of Civil Procedure Code over administrative litigation law
Decizia nr. 191/2017
Competence for contestation of fiscal enforcement acts: domicile of the debtor under Civil Procedure Code vs. original administrative litigation court
Decizia nr. 2921/2017
Competence for enforcement contestation involving public finance administration: Civil court vs. administrative fiscal court jurisdiction

Key legal questions extracted by Legislator

AI generated
art. 623 din Codul de procedură civilă

Primary substantive provision interpreted to determine the correct enforcement mechanism for state budgetary claims.

art. 220 alin. (3) şi (5) şi art. 226 alin. (3) din Legea nr. 207/2015 privind Codul de procedură fiscală

Fiscal procedure provisions defining the role of fiscal officers and the execution of claims due to the state.

art. 3 alin. (1) din Legea nr. 273/2006 privind finanţele publice locale

Provision regarding local public finance defining the nature of the budgetary revenues in dispute.

art. 3 pct. 18 din Legea responsabilităţii fiscal-bugetare nr. 69/2010

Provision concerning fiscal-budgetary responsibility related to the management of public funds.

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

Procedural provision establishing the mandatory nature of the interpretation provided by the High Court.

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Full text

ROMÂNIA

ÎNALTA CURTE DE CASAŢIE ŞI JUSTIŢIE

Completul pentru dezlegarea unor chestiuni de drept

Minuta deciziei nr. 66 Dosar nr. 1055/1/2017

Şedinţa din 2 octombrie 2017

ÎN NUMELE LEGII

DECIDE:

Admite sesizarea formulată de Tribunalul Bacău - Secţia a II-a civilă şi de contencios administrativ şi fiscal, în dosarul nr. 4754/270/2016.

În interpretarea dispoziţiilor art. 623 din Codul de procedură civilă raportat la art. 220 alin. (3) şi (5) şi art. 226 alin. (3) din Legea nr. 207/2015 privind Codul de procedură fiscală, cu modificările şi completările ulterioare, art. 3 alin. (1) din Legea nr. 273/2006 privind finanţele publice locale, cu modificările şi completările ulterioare şi art. 3 pct. 18 din Legea responsabilităţii fiscal-bugetare nr. 69/2010, republicată stabileşte că:

Executarea silită a titlurilor executorii - hotărâri judecătoreşti privind creanţe bugetare, datorate în temeiul unor raporturi juridice contractuale care se fac venit la bugetul consolidat al statului, se realizează prin executori fiscali, ca organe de executare silită ale statului.

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

Pronunţată în şedinţă publică, astăzi, 2 octombrie 2017.