Referral on social security contributions for statutory interest on delayed salary payments declared inadmissible
Romania (RO)
Legislator summary
AI generatedThe High Court of Cassation and Justice dismissed as inadmissible the referral for the resolution of a legal issue submitted by the Pitești Court of Appeal, thereby leaving the lower court's procedural posture unchanged without providing an interpretive ruling on the merits. The dispute concerned whether statutory interest awarded for delayed payment of salary rights established by final judicial decisions constitutes taxable income subject to the obligation to pay social security (C.A.S.) and health insurance (C.A.S.S.) contributions. The court evaluated the referral against the provisions of Article 521(3) of the Code of Civil Procedure regarding the admissibility of such referrals, focusing on the interpretation of Article 2964(1)(k) of Law No. 571/2003 (old Fiscal Code) and Articles 139(1)(i) and 155(1)(a) of Law No. 227/2015 (new Fiscal Code).
Legislator headnote
AI generatedart. 521 alin. (3) din Codul de procedură civilă; Referral on social security contributions for statutory interest on delayed salary payments declared inadmissible: The dispute concerned whether statutory interest awarded for delayed payment of salary rights established by final judicial decisions constitutes taxable income subject to the obligation to pay social security (C.A.S.) and health insurance (C.A.S.S.) contributions. The court evaluated the referral against the provisions of Article 521(3) of the Code of Civil Procedure regarding the admissibility of such referrals, focusing on the interpretation of Article 2964(1)(k) of Law No. 571/2003 (old Fiscal Code) and Articles 139(1)(i) and 155(1)(a) of Law No. 227/2015 (new Fiscal Code).
Keywords
AI generatedCited Legislation
AI generatedRelated Decisions
AI generatedKey legal questions extracted by Legislator
AI generatedCited as the procedural basis for the mandatory nature of the decision and the admissibility framework under which the referral was dismissed.
Full text
ROMÂNIA
ÎNALTA CURTE DE CASAŢIE ŞI JUSTIŢIE
Completul pentru dezlegarea unor chestiuni de drept
Minuta deciziei nr. 63 Dosar nr. 1685/1/2018
Şedinţa din 1 octombrie 2018
ÎN NUMELE LEGII
DECIDE:
Respinge ca inadmisibilă sesizarea formulată de Curtea de Apel Piteşti - Secţia I civilă în dosarul nr. 4656/109/2016 cu privire la dezlegarea următoarei chestiuni de drept: „interpretarea dispoziţiilor art. 2964 alin. (1) lit. k) din Legea nr. 571 din 22 decembrie 2003 privind Codul fiscal, respectiv art. 139 alin. (1) lit. i) şi art. 155 alin. (1) lit. a) din Legea nr. 227 din 8 septembrie 2015 privind Codul fiscal, în sensul dacă există sau nu obligaţia de plată a C.A.S. şi C.A.S.S. şi pentru veniturile reprezentate de dobânzile legale acordate pentru plata cu întârziere a drepturilor salariale stabilite prin hotărâri judecătoreşti ce constituie titluri executorii”.
Obligatorie, potrivit dispoziţiilor art. 521 alin. (3) din Codul de procedură civilă.
Pronunţată în şedinţă publică, astăzi, 1 octombrie 2018.