Notice of assessment regarding the determination of the tax on land and buildings. Conflict between the territorial administrative units regarding the taxable matter. The notion of „conflict regarding the territorial delimitation”. Lawfulness

DREPT ADMINISTRATIV ŞI FISCAL

Abstract

It results from the interpretation of art. 43 para. (3) of Law no. 207/2015 on the Fiscal Procedure Code that the notion of “conflict regarding the territorial delineation” shall include not only the scope of disputes before the courts, but also the administrative scope. 
Art. II of Law no. 133/2012 for approval of the G.E.O. no. 64/2010 regarding the amendment and supplement of Law no. 7/1996 on cadastre and real estate publicity, provides for an administrative procedure in the event that the minutes of the delineation 
committees were not signed or were signed with objections by the members of the delineation committee, consisting in the submission of documents to the prefect, who may initiate conciliations or refer to the court regarding the action for the delineation of boundaries of the territorial administrative units. Therefore, the conflict of territorial delineation undergoes an administrative stage and only in the absence of an amicable 
settlement they can request the intervention of the court, however, until the clarification of the situation, the collection of public money resulting from taxes and fees is not uncertain, and for this reason the provisions of art. 43 para. (3) of Law no. 207/2015