Tax certificate for legal entities regarding local taxes and other local budget revenues. Illegality of the inclusion in the certificate of the mention on the issuance of a criminal decision which abolished the Order issued by the Mayor

DREPT ADMINISTRATIV ŞI DREPT FISCAL

Abstract

The existence of a criminal file ordering a decision that abolishes the title of ownership of the administrative-territorial unit is not a relevant mention in terms of the tax legal relationship concerning the current owner of the land in question. The decision ordered in the criminal proceedings does not concern the title deed of the legal person who is the current owner of the property and on the basis of which the tax registration was carried out, so that there has been no modification of the initial data declared at the time of the tax registration of the land. In so far as such criminal decision does not directly affect the claimant's legal relationship under tax law, its inclusion in the tax certificate is unlawful.