Legislator Case Law & Legislation
DE FR IT EN
Analyze in Legislator
ICCJ_141008 AI generated

Admissibility of referral regarding forced execution of enforceable titles against subordinate structures of the National Tax Administration

Case Number ICCJ_141008
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 as inadmissible a referral for a preliminary ruling filed by a court of appeals, leaving the lower court proceedings to continue without a definitive supreme court interpretation. The dispute concerned whether enforceable titles issued against a subordinate structure of the National Tax Administration are subject to enforced execution under Article 781(3) of the Civil Procedure Code, specifically in the context of a contested administrative and fiscal matter. The operative legal basis for the dismissal rested on the inadmissibility of the referral itself, thereby denying the request for a binding clarification on the interpretation of Government Ordinance No. 22/2002 and the procedural mechanisms for executing against state administrative entities.

Legislator headnote

AI generated

art. 521 alin. (3) din Codul de procedură civilă; Admissibility of referral regarding forced execution of enforceable titles against subordinate structures of the National Tax Administration: The dispute concerned whether enforceable titles issued against a subordinate structure of the National Tax Administration are subject to enforced execution under Article 781(3) of the Civil Procedure Code, specifically in the context of a contested administrative and fiscal matter. The operative legal basis for the dismissal rested on the inadmissibility of the referral itself, thereby denying the request for a binding clarification on the interpretation of Government Ordinance No. 22/2002 and the procedural mechanisms for executing against state administrative entities.

Keywords

AI generated
administrative dismissal forced administration enforceable decision preliminary decision preliminary ruling procedure tax procedure

Cited Legislation

AI generated
art. 521 alin. (3) din Codul de procedură civilă
Cited in the dispositive to establish that the decision is binding, characterizing the procedural effect of the final ruling.
AI generated
Decizia nr. 41/2010
Admissibility of annulment action against tax enforcement titles versus mandatory prior administrative contestation and execution objection procedures
Decizia nr. 2991/2007
Suspendable administrative objection to tax assessment upon criminal referral and enforceability of provisional tax title
Decizia nr. 21/2018
Enforceability of execution titles against fiscal authority via set-off under Civil Procedure Code Art. 781(3) despite Government Ordinance 22/2002
ICCJ_202032
Admissibility of a referral for interpretation on repeated enforcement of late penalties and the priority of res judicata over Supreme Court legal interpretations
ICCJ_143071
Referral for preliminary ruling in tax dispute declared inadmissible

Key legal questions extracted by Legislator

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

Cited in the dispositive to establish that the decision is binding, characterizing the procedural effect of the final ruling.

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

ROMÂNIA

ÎNALTA CURTE DE CASAŢIE ŞI JUSTIŢIE

Completul pentru dezlegarea unor chestiuni de drept

Minuta deciziei nr. 21 Dosar nr. 3078/1/2017

Şedinţa din 19 martie 2018

ÎN NUMELE LEGII

DECIDE:

Respinge, ca inadmisibilă, sesizarea formulată de Tribunalul Constanţa - Secţia de contencios administrativ şi fiscal, în dosarul nr. 24073/212/2014*, în vederea pronunţării unei hotărâri prealabile pentru dezlegarea următoarei chestiuni de drept: „În raport cu prevederile Ordonanței Guvernului nr. 22/2002, titlurile executorii pronunțate împotriva unei structuri subordonate Agenţiei Naţionale de Administrare Fiscală pot face obiectul executării silite în maniera reglementată de dispozițiile art. 781 alin. (3) din Codul de procedură civilă?”.

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

Pronunţată în şedinţă publică, astăzi, 19 martie 2018.