Difference of the permit fee. Notion of constructions. Edification of photovoltaic panels

DREPT ADMINISTRATIV ŞI FISCAL

Abstract

Starting from the provisions of art. 267 para. (8), art. 267 para. (14) of the Fiscal Code, art. 138 para. (1) of the Government Decision no. 44/2004, providing the rule of determination of the fee for the issue of the building permit depending on the amount of the construction works, including its related installations, the issue on which clarification the solution of this case depends, shall represent the inclusion or non inclusion of photovoltaic panels in the notion of installations related to construction, needed for its functioning, with the consequence of including the value of these panels in the amount of the authorized construction, depending on which the amount of the fee for the issue of the building permit is established, respectively, adjusted. The court acknowledges that the legal definition of the notion is given in Appendix no. 2 of Law no. 50/1991, in compliance with which the installations related to constructions represent all pipes and equipment providing the utilities necessary for the functioning of the constructions, situated within the limit of the property, from the connection/junction (inclusively) to users, no matter whether they are incorporated or not in the construction. According to the same appendix 
of Law no. 50/1991, the urban utilities networks are those of water/sewage, electricity, gas, heating, telecommunications, sanitation, urban transport, all ensuring the functioning of the buildings to which they are intended