Taxă aferentă clădirilor şi terenurilor închiriate de la o  administraţie locală. Persoana obligată la plata taxei în  cazul cesionării contractului de închiriere: DREPTUL CONTENCIOSULUI ADMINISTRATIV ŞI FISCAL

Carmen Voinescu

Charge related to the buildings and lands rented from a local administration. The person forced to pay the charge in the case of assignment of the lease agreement

DREPTUL CONTENCIOSULUI ADMINISTRATIV ŞI FISCAL

Authors

Carmen Voinescu Author

Abstract

There is no reason for which the effects of the assignment of the lease agreement should not be acknowledged under the circumstances in which the assignment was notified to the lessor, and the tax body proceeded to the registration of the assignment in the tax records. In this case, the person forced to pay the charge related to the leased buildings and lands shall be the assignee.