The provision of an insertion incentive for persons entitled to parental leave in consideration of income from maternity allowance. Legal interpretation - reasonable expectation

JURISPRUDENȚĂ COMENTATĂ ȘI ADNOTATĂ

Abstract

According to Article 7 para. (1) of the GEO no. 111/2010, persons who, during the period in which they are entitled to parental leave, earn taxable income according to the above-mentioned law, are entitled to an integration incentive.

It is clear, therefore, that in order to benefit from the integration incentive, the person on parental leave must earn taxable income, in which circumstances the issue in the present case boils down to determining whether the allowance relating to the maternity leave which the plaintiff was on during the period indicated in the contested administrative act constituted taxable income.

Reading the provisions of Article 62 of Law No. 227/2015 on the Tax Code, the Court held that it is unequivocal that maternity allowance is not taxable income, as it is expressly mentioned in the list of non-taxable income in lit. c) of the aforementioned article of law.