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ICCJ_228075 AI generated

Preliminary reference on child allowance calculation base for intellectual property income declared inadmissible

Case Number ICCJ_228075
Court / Authority
Jurisdiction Romania (RO)
Decision Date
Outcome Inadmissible
Open official source Machine-readable Markdown (.md)

Legislator summary

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The High Court of Cassation and Justice dismissed as inadmissible the preliminary reference filed by the Iași Court of Appeal to resolve a question of law concerning the calculation base for child allowance for individuals receiving income from intellectual property rights. The dispute centered on whether the net income for this purpose is determined by deducting only income tax and mandatory social contributions, as per Emergency Governmental Ordinance No. 111/2010, or by additionally subtracting the 40% flat-rate tax under Article 72(2) of the Fiscal Code. By rejecting the reference, the Court did not rule on the substantive legal interpretation, leaving the lower instance to resolve the case without the requested clarifying decision, based on the procedural requirements of Article 521(3) of the Code of Civil Procedure.

Legislator headnote

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art. 521 alin. (3) din Codul de procedură civilă; Preliminary reference on child allowance calculation base for intellectual property income declared inadmissible: The dispute centered on whether the net income for this purpose is determined by deducting only income tax and mandatory social contributions, as per Emergency Governmental Ordinance No. 111/2010, or by additionally subtracting the 40% flat-rate tax under Article 72(2) of the Fiscal Code. By rejecting the reference, the Court did not rule on the substantive legal interpretation, leaving the lower instance to resolve the case without the requested clarifying decision, based on the procedural requirements of Article 521(3) of the Code of Civil Procedure.

Keywords

AI generated
child allowance tax deduction from income calculation of social contributions intellectual property tax procedure code fiscal law

Cited Legislation

AI generated
art. 521 alin. (3) din Codul de procedură civilă
Cited in the dispositive to establish the binding nature of the decision regarding the inadmissible reference.
AI generated
Decizia nr. 252/2025
Referral on child-rearing allowance calculation for intellectual property income dismissed as inadmissible due to lack of public funds personnel status.
Decizia nr. 85/2017
Inclusion of diurne in net monthly income base for calculating child maintenance under Civil Code Arts. 527(2) and 529(2)
ICCJ_192466
Inadmissibility of preliminary reference on whether fiscal and salary legislation prohibits diminution of net income
ICCJ_222137
Admissibility of preliminary reference on calculation basis for 2% daily allowance under emergency ordinance
ICCJ_125608
Exclusion of food allowance equivalent from net monthly income base for child support calculation under Civil Code and Fiscal Code

Key legal questions extracted by Legislator

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

Cited in the dispositive to establish the binding nature of the decision regarding the inadmissible reference.

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Full text

ROMÂNIA

ÎNALTA CURTE DE CASAŢIE ŞI JUSTIŢIE

Completul pentru dezlegarea unor chestiuni de drept

Minuta deciziei nr. 252 Dosar nr. 534/1/2025

Ședința din 23 iunie 2025

ÎN NUMELE LEGII

DECIDE:

Respinge, ca inadmisibilă, sesizarea formulată de Curtea de Apel Iaşi – Secţia contencios administrativ şi fiscal, în dosarul nr. 1001/99/2024, în vederea pronunţării unei hotărâri prealabile cu privire la următoarea chestiune de drept:

Dacă, în interpretarea art. 2 alin. (2) teza I și art. 3 alin. (2) lit. (a) din Ordonanţa de urgenţă a Guvernului nr. 111/2010, determinarea bazei de calcul pentru stabilirea indemnizației de creștere a copilului în situația persoanelor care au realizat venituri din drepturi de proprietate intelectuală, implică scăderea din acest venit numai a sumelor datorate cu titlu de impozit pe venit și, după caz, a contribuțiilor sociale obligatorii sau trebuie făcută prin raportare la prevederile Codului fiscal, respectiv prin scăderea din venitul brut și a cotei forfetare de 40%, conform art. 72 alin. (2) din Codul fiscal.

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

Pronunţată în şedinţă publică, astăzi, 23 iunie 2025.