Thermal rehabilitation fee. Appeal against the tax decision

DREPTUL CONTENCIOSULUI ADMINISTRATIV ŞI FISCAL

Abstract

The funds allocated for the thermal rehabilitation from the local budgets are recovered from the owners who will benefit from these works. The recovery from the owners of the amount paid in advance according to the law by the authorities of the local public administration to ensure the share of own contribution of the owners / owners associations for the execution of the intervention works on the housing blocks is provided by art. 14 paragraph 10 of the O. U. G. no. 18/2009. The cancelation of an administrative act is closely related to the non-observance of the legality at the date of when the act was issued.