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ICCJ_153021 AI generated

Scope of tax exemption for construction works: limited to public utility expropriation projects under Law 255/2010

Case Number ICCJ_153021
Court / Authority
Jurisdiction Romania (RO)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Court of Cassation and Justice admitted the preliminary referral from the Court of Appeal Craiova and established a mandatory interpretation of Article 25(2) of Law No. 255/2010 (pre-2018 amendments), ruling that the exemption from taxes payable to the State Construction Inspectorate applies exclusively to works executed in connection with expropriation for public utility purposes within national, county, or local development projects managed by specific central ministries or the National Agency for Mineral Resources. The dispute concerned the scope of this tax exemption in a civil proceeding, clarifying that it does not extend to works outside the defined public utility expropriation framework. The decisive legal basis is the interpretive application of Law No. 255/2010, Article 25(2), in conjunction with the mandatory authority of binding interpretations under Article 521(3) of the Civil Procedure Code, which restricts the tax waiver to specific government-led infrastructure and resource projects.

Legislator headnote

AI generated

art. 25 alin. (2) din Legea nr. 255/2010, art. 521 alin. (3) din Codul de procedură civilă; Scope of tax exemption for construction works: limited to public utility expropriation projects under Law 255/2010: 255/2010 (pre-2018 amendments), ruling that the exemption from taxes payable to the State Construction Inspectorate applies exclusively to works executed in connection with expropriation for public utility purposes within national, county, or local development projects managed by specific central ministries or the National Agency for Mineral Resources. The dispute concerned the scope of this tax exemption in a civil proceeding, clarifying that it does not extend to works outside the defined public utility expropriation framework. The decisive legal basis is the interpretive application of Law No. 255/2010, Article 25(2), in conjunction with the mandatory authority of binding interpretations under Article 521(3) of the Civil Procedure Code, which restricts the tax waiver to specific government-led infrastructure and resource projects.

Keywords

AI generated
tax exemptions scope of expropriation public works tax authority tax procedure local tax

Cited Legislation

AI generated
art. 25 alin. (2) din Legea nr. 255/2010
Main ground for the verdict, as the court issued a mandatory interpretation of this provision regarding the scope of tax exemption for works in public utility expropriation projects.
art. 521 alin. (3) din Codul de procedură civilă
Procedural rule applied to establish the binding nature of the decision for the referring court.
AI generated
Decizia nr. 44/2019
Interpretation of construction tax exemption scope: limited to expropriation corridor works vs. general public interest infrastructure projects under Law No. 255/2010
Decizia nr. 2735/2023
Exclusion of tax exemption for construction works on existing land under public utility expropriation law
Decizia nr. 661/2023
Expropriation-based exemption from construction inspectorate fees and abrogation of local infrastructure tax relief laws
Decizia nr. 810/2024
Exemption from construction inspection fees for local public utility works without land expropriation
Decizia nr. 2199/2020
Tax character of construction fees and exemption scope for expropriation-related public works

Key legal questions extracted by Legislator

AI generated
art. 25 alin. (2) din Legea nr. 255/2010

Main ground for the verdict, as the court issued a mandatory interpretation of this provision regarding the scope of tax exemption for works in public utility expropriation projects.

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

Procedural rule applied to establish the binding nature of the decision for the referring court.

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Full text

ROMÂNIA

ÎNALTA CURTE DE CASAŢIE ŞI JUSTIŢIE

Completul pentru dezlegarea unor chestiuni de drept

Minuta deciziei nr. 44 Dosar nr. 1418/1/2019

Şedinţa din 14 octombrie 2019

ÎN NUMELE LEGII

DECIDE:

Admite sesizarea formulată de Curtea de Apel Craiova - Secţia I civilă în dosarul nr. 3837/332/2017 privind pronunţarea unei hotărâri prealabile şi, în interpretarea dispoziţiilor art. 25 alin. (2) din Legea nr. 255/2010, în forma anterioară modificărilor aduse prin Legea nr. 233/2018, stabileşte că:

Scutirea de la plata taxelor datorate Inspectoratului de Stat în Construcţii vizează exclusiv lucrările realizate în legătură cu o expropriere pentru cauză de utilitate publică în cadrul proiectelor cuprinse în programul Ministerului Transporturilor, Departamentului pentru Proiecte de Infrastructură şi Investiţii Străine, Ministerului Mediului şi Schimbărilor Climatice, Ministerului Dezvoltării Regionale şi Administraţiei Publice, Ministerului Economiei, Ministerului Finanţelor Publice şi Agenţiei Naţionale pentru Resurse Minerale sau în cele ale autorităților administrației publice județene și locale privind dezvoltarea de obiective de interes naţional, respectiv de interes judeţean şi local.

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

Pronunţată în şedinţă publică astăzi, 14 octombrie 2019.