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ICCJ_202278 AI generated

Referral on tax reduction for tourist properties declared inadmissible

Case Number ICCJ_202278
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 the referral from the Bucharest Court of Appeal for a ruling on a question of law, thereby leaving the lower court to resolve the matter without binding guidance. The dispute concerned whether the tax reduction mechanism under Articles 456(4) and 464(4) of the Fiscal Code applies exclusively to properties naturally limited to tourist service provision of up to 180 days per year, or if it also extends to properties capable of year-round operation that are restricted to 180 days due to external factors excluding owner fault. The case involved an administrative-fiscal challenge regarding the interpretation of these specific tax provisions in the context of real estate used for tourism services.

Legislator headnote

AI generated

art. 521 alin. (3) din Codul de procedură civilă; Referral on tax reduction for tourist properties declared inadmissible: The dispute concerned whether the tax reduction mechanism under Articles 456(4) and 464(4) of the Fiscal Code applies exclusively to properties naturally limited to tourist service provision of up to 180 days per year, or if it also extends to properties capable of year-round operation that are restricted to 180 days due to external factors excluding owner fault. The case involved an administrative-fiscal challenge regarding the interpretation of these specific tax provisions in the context of real estate used for tourism services.

Keywords

AI generated
fiscal law real tax real estate property tax resort tax excluded cases

Cited Legislation

AI generated
art. 521 alin. (3) din Codul de procedură civilă
Cited as the procedural basis establishing that the decision is binding.
AI generated
Decizia nr. 41/2023
Scope of tax reduction for tourist services: Interpretation of the 180-day usage limit and removal of the seasonal character requirement
Decizia nr. 3729/2017
Denial of reduced VAT rate for state sport institution accommodation due to lack of tourism classification under Fiscal Code Art. 140.
ICCJ_223179
Appeal in the interest of the law regarding the modification of taxable value for non-residential buildings declared inadmissible
ICCJ_201040
VAT regime for travel agencies and definition of "other tourism services" in preliminary ruling request: inadmissible
Decizia nr. 128/2022
Admissibility of constitutional referral challenging retroactive application of increased building tax rate and lack of reinstatement procedure

Key legal questions extracted by Legislator

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

Cited as the procedural basis establishing that the decision is binding.

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Full text

ROMÂNIA

ÎNALTA CURTE DE CASAŢIE ŞI JUSTIŢIE

Completul pentru dezlegarea unor chestiuni de drept

Minuta deciziei nr. 41 Dosar nr. 521/1/2023

Şedinţa de la 22 mai 2023

ÎN NUMELE LEGII

DECIDE:

Respinge, ca inadmisibilă, sesizarea formulată de Curtea de Apel Bucureşti -

Secţia a IX-a contencios administrativ şi fiscal, prin Încheierea din 20 decembrie 2022, pronunţată în Dosarul nr. 20.243/3/2021, pentru dezlegarea următoarei chestiuni de drept:

„Dacă reducerea la plata impozitelor prevăzută de art. 456 alin. (4) şi art. 464 alin. (4) Cod fiscal se aplică doar în cazul imobilelor şi al terenurilor utilizate pentru prestarea unor servicii turistice, a căror durată este limitată în mod natural pe o durată de cel mult 180 de zile consecutive sau cumulate, în cursul unui an calendaristic, sau reducerea la plata impozitelor prevăzute de textele de lege menţionate anterior se aplică şi în privinţa imobilelor şi a terenurilor care pot fi utilizate în mod natural, obiectiv, pentru prestarea unor servicii turistice pe întreaga durată a unui an calendaristic, însă, din motive care exclud culpa acestora în ceea ce priveşte durata de prestare a serviciilor turistice, această activitate este limitată pe o durată de cel mult 180 de zile consecutive sau cumulate, în cursul unui an calendaristic?”

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

Pronunţată în şedinţă publică, astăzi, 22 mai 2023.