Tax on land. Distinction depending on the co-ownership share and the category of use. Failure to state reasons for the notice of assessment issued by the local tax bodies

DREPTUL CONTENCIOSULUI ADMINISTRATIV ŞI FISCAL

Abstract

The acts issued by the local authority without taking into consideration those three essential elements for the legal determination of the amount of the tax due according to law are illegal, respectively the circumstance that it is about those equal ownership shares, that they aim not only at the entire area of the land, but also the actual intended use of the land, either arable, or intended for building, by reference to the edified building footprint area, in the circumstances in which it was requested that the land area should be recorded in the agricultural registry by reference to the co-ownership shares resulting from the sale-purchase agreement, to the intended use of the land not being occupied by buildings, respectively to the completed building footprint area, by reference to the total area of the owned land.