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ICCJ_219294 AI generated

Fiscal execution of state inspectorate road transport contravention fines under unitary interpretation of budgetary claim status

Case Number ICCJ_219294
Court / Authority
Jurisdiction Romania (RO)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

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The High Court of Cassation and Justice admitted the law interest appeal filed by the Ombudsman, establishing a binding interpretation that prevails over conflicting lower court decisions. The dispute concerned the nature and enforcement mechanism of the 30% portion of contraventional fines collected by the State Inspectorate for Road Transport Control, specifically whether this amount constitutes a budgetary claim subject to execution by fiscal bailiffs. Relying on Article 517(4) of the Civil Procedure Code, the court ruled that under a unitary interpretation of Article 3(c) of Government Ordinance No. 26/2011 (as amended by Law No. 18/2012), this 30% share is a budgetary claim that must be executed through fiscal enforcement procedures in accordance with Articles 220 and following of the Fiscal Procedure Code.

Legislator headnote

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art. 517 alin. (4) din Codul de procedură civilă; Fiscal execution of state inspectorate road transport contravention fines under unitary interpretation of budgetary claim status: The dispute concerned the nature and enforcement mechanism of the 30% portion of contraventional fines collected by the State Inspectorate for Road Transport Control, specifically whether this amount constitutes a budgetary claim subject to execution by fiscal bailiffs. Relying on Article 517(4) of the Civil Procedure Code, the court ruled that under a unitary interpretation of Article 3(c) of Government Ordinance No. 26/2011 (as amended by Law No. 18/2012), this 30% share is a budgetary claim that must be executed through fiscal enforcement procedures in accordance with Articles 220 and following of the Fiscal Procedure Code.

Keywords

AI generated
fiscal law enforcement transport law taxpayer fine civil dispute interpretation of the law

Cited Legislation

AI generated
art. 517 alin. (4) din Codul de procedură civilă
Establishes the obligatory nature of the court's decision regarding the unitary interpretation of the law.
AI generated
ICCJ_222085
Enforcement jurisdiction for 30% contravention fines allocated to own-revenue public institution: budgetary claim enforceable by fiscal bailiffs under Art. 623 CPC exception
Decizia nr. 1933/2023
Appeal dismissed; suspension of tax enforcement order against transport company upheld despite lack of financial inspection jurisdictional challenge
Decizia nr. 1831/2017
Challenge to allocation of contravenction fines to local budgets dismissed as unfounded
Decizia nr. 198/2014
Administrative fine upheld: road-tax contravention appeal assigned to offense-territory court.
Decizia nr. 3929/2020
Challenge to administrative sanction procedure for road transport operators under General Contraventions Framework

Key legal questions extracted by Legislator

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art. 517 alin. (4) din Codul de procedură civilă

Establishes the obligatory nature of the court's decision regarding the unitary interpretation of the law.

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Full text

ROMÂNIA

ÎNALTA CURTE DE CASAŢIE ŞI JUSTIŢIE

Completul pentru soluționarea recursului în interesul legii

Minuta deciziei nr. 20 Dosar nr. 1782/1/2024

Şedinţa din 11 noiembrie 2024

ÎN NUMELE LEGII

DECIDE: Admite recursul în interesul legii formulat de Avocatul Poporului şi, în consecinţă, stabileşte că: În interpretarea şi aplicarea unitară a prevederilor art. 3 lit. c) din Ordonanţa Guvernului nr. 26/2011 privind înfiinţarea Inspectoratului de Stat pentru Controlul în Transportul Rutier, aprobată cu modificări şi completări prin Legea nr. 18/2012, cu modificările şi completările ulterioare, procentul de 30% din suma încasată cu titlu de amendă contravenţională reprezintă o creanţă bugetară care se execută prin intermediul executorilor fiscali potrivit dispoziţiilor art. 220 şi următoarele din Codul de procedură fiscală. Obligatorie, potrivit art. 517 alin. (4) din Codul de procedură civilă. Pronunțată în ședință publică astăzi, 11 noiembrie 2024.