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ICCJ_208819 AI generated

Scope of “minimum residential space” under tax enforcement: inclusion of associated land and dependencies forming a functional unit with the debtor’s home

Case Number ICCJ_208819
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 by the Giurgiu Tribunal for a preliminary ruling on a question of law, leaving the lower court's proceedings to continue without the requested uniform interpretation. The dispute concerned the enforcement of tax claims and whether the statutory concept of the "minimum residential space occupied by the debtor and family," under Article 242(3) of the Fiscal Procedure Code, encompasses associated land (courtyard and garden) and dependencies that form a functional unit with the main residence. The court’s decision was based on the procedural requirements of Article 521(3) of the Civil Procedure Code, which governs the admissibility of referrals for the resolution of legal issues.

Legislator headnote

AI generated

art. 521 alin. (3) din Codul de procedură civilă; Scope of “minimum residential space” under tax enforcement: inclusion of associated land and dependencies forming a functional unit with the debtor’s home: The dispute concerned the enforcement of tax claims and whether the statutory concept of the "minimum residential space occupied by the debtor and family," under Article 242(3) of the Fiscal Procedure Code, encompasses associated land (courtyard and garden) and dependencies that form a functional unit with the main residence. The court’s decision was based on the procedural requirements of Article 521(3) of the Civil Procedure Code, which governs the admissibility of referrals for the resolution of legal issues.

Keywords

AI generated
fiscal law land law minimum tax tax enforcement residence requirement tax procedure code

Cited Legislation

AI generated
art. 521 alin. (3) din Codul de procedură civilă
Cited in the dispositive to establish the mandatory nature of the preliminary ruling procedure, which forms the procedural basis for the admissibility check resulting in the dismissal.
AI generated
Decizia nr. 81/2023
Minimum living space excludes yard and outbuildings as functional unit; referral inadmissible.
Decizia nr. 811/2025
Territorial competence for tax execution objection: concurrent jurisdiction between debtor's domicile and immovable property location under Art. 714(2) CPC
Decizia nr. 4157/2011
Tax enforcement objection: territorial competence determined by debtor's fiscal domicile under Fiscal Procedure Code and Civil Procedure Code
Decizia nr. 796/2024
Competence conflict in tax enforcement objection over real estate resolved in favor of the court at the property's location
Decizia nr. 2834/2024
Fiscal enforcement objection: Jurisdiction for real estate seizure across appellate circuits under alternative territorial competence

Key legal questions extracted by Legislator

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

Cited in the dispositive to establish the mandatory nature of the preliminary ruling procedure, which forms the procedural basis for the admissibility check resulting in the dismissal.

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Full text

ROMÂNIA

ÎNALTA CURTE DE CASAŢIE ŞI JUSTIŢIE

Completul pentru dezlegarea unor chestiuni de drept

Minuta deciziei nr. 81 Dosar nr. 2440/1/2023

Ședința din 11 decembrie 2023

ÎN NUMELE LEGII

DECIDE:

Respinge, ca inadmisibilă, sesizarea formulată de Tribunalul Giurgiu - Secţia civilă, în dosarul nr. 13352/236/2021, în vederea pronunţării unei hotărâri prealabile pentru dezlegarea următoarei chestiuni de drept:

În noţiunea de „spaţiu minim locuit de debitor şi familia sa”, utilizată de art. 242 alin. (3) din Codul de procedură fiscală, se includ terenul cu destinaţie curte şi grădină şi dependinţele aferente casei de locuit şi care formează, împreună cu aceasta, o unitate funcţională?

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

Pronunţată în şedinţă publică astăzi, 11 decembrie 2023.