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ICCJ_225820 AI generated

Inadmissible request to clarify calculation method for progressive tax on non-contributory pensions under Fiscal Code

Case Number ICCJ_225820
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 request filed by the Tribunal of Constanta to clarify the correct method for calculating progressive income tax on non-contributory pension income. The dispute concerned whether the mandatory 2,000 RON monthly tax-free allowance should be deducted from the total monthly pension income or from the average gross wage level before applying the 10% tax rate to the remaining difference under Article 101(2)(c) of the Fiscal Code. The decision was rendered as binding pursuant to Article 521(3) of the Code of Civil Procedure.

Legislator headnote

AI generated

art. 521 alin. (3) din Codul de procedură civilă; Inadmissible request to clarify calculation method for progressive tax on non-contributory pensions under Fiscal Code: The dispute concerned whether the mandatory 2,000 RON monthly tax-free allowance should be deducted from the total monthly pension income or from the average gross wage level before applying the 10% tax rate to the remaining difference under Article 101(2)(c) of the Fiscal Code. The decision was rendered as binding pursuant to Article 521(3) of the Code of Civil Procedure.

Keywords

AI generated
pension calculation tax deduction from income tax procedure code gross wage fiscal law non-contributory benefit

Cited Legislation

AI generated
art. 521 alin. (3) din Codul de procedură civilă
Cited to establish the binding nature of the decision rendered by the Full Court for resolving legal issues.
AI generated
Decizia nr. 154/2025
Calculation methodology for progressive pension tax and the effect of subsequent constitutional unconstitutionality on pending referrals for uniform interpretation.
ICCJ_175897
Inadmissible referral on tax rate application for retroactive pension income differences under Art. 101(6) and (8) of the Fiscal Code
Decizia nr. 117/2025
Referrals on progressive taxation of service pensions rejected as inadmissible following constitutional annulment of disputed fiscal code provisions
ICCJ_224986
Pension allowance calculation question to High Court ruled inadmissible for preliminary ruling.
Decizia nr. 53/2021
Tax rate temporal application for retroactive pension income differences: allocation to original months versus payment date

Key legal questions extracted by Legislator

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

Cited to establish the binding nature of the decision rendered by the Full Court for resolving legal issues.

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Full text

ROMÂNIA

ÎNALTA CURTE DE CASAŢIE ŞI JUSTIŢIE

Completul pentru dezlegarea unor chestiuni de drept

Minuta deciziei nr. 154 Dosar nr. 2652/1/2024

Ședința din 5 mai 2025

ÎN NUMELE LEGII

DECIDE:

Respinge ca inadmisibilă sesizarea formulată de Tribunalul Constanţa – Secţia I civilă privind lămurirea următoarei chestiuni de drept:

modalitatea efectivă de calcul a impozitului progresiv conform art. 101 alin. (2) lit. c) din Codul fiscal în sensul de a stabili dacă, matematic, primul pas al calculului impozitului progresiv este reprezentat de scăderea plafonului de venit neimpozabil lunar de 2.000 de lei din totalul venitului lunar din pensii care are doar componentă necontributivă, iar, „partea” rămasă după deducerea sumei de 2.000 din totalul venitului lunar sau dacă primul pas al calculului este reprezentat de scăderea plafonului de venit neimpozabil lunar de 2.000 de lei din nivelul câştigului salarial mediu brut, iar al doilea pas aplicarea cotei de 10% la diferenţa dintre nivelul câştigului salarial mediu brut şi suma de 2.000 lei.

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

Pronunțată în ședință publică astăzi, 5 mai 2025.