Tax on non-residential buildings in the ownership of natural persons. Applying the increased share. Unlawfulness

DREPTUL CONTENCIOSULUI ADMINISTRATIV ŞI FISCAL

Abstract

It is obvious the legislator’s intention to award the taxpayers the right to submit the assessment reports until the last payment deadline in the reference year, respectively until 30 June 2016. Corroborating the legal provisions, it results that, for the reference year 2016, natural persons who, on 31 December 2015, owned non-residential buildings or mixed-used buildings, have the obligation to submit their returns until 31 May 2016, inclusively, and, as necessary, they are required to submit the assessment report until 30 June 2016, representing the first payment deadline of the tax on buildings, as prorogated. Both the tax return and the assessment report shall be submitted until the first payment deadline of the reference year, and the provisions of art. 458 paragraph (1) letter a) of the Fiscal Code establish that the tax on non-residential buildings in the ownership of the natural persons shall be calculated by applying a share between 0.2%-1.3% over the taxable amount, which may be: a) the amount resulting from an assessment report drafted by an authorized assessor in the last 5 years prior to the reference year, filed with the local tax body until the first payment deadline in the reference year.