Special legal provision of exemption from the payment of the building tax for a specified period of time, referred to in the contract of the parties. Subsequent express repealing of the special legal provision.

DREPT ADMINISTRATIV ŞI FISCAL

Abstract

The fiscal facility of the exemption from the payment of the building tax must be expressly provided by law and the fiscal obligation to pay this tax is the rule resulting from the norms of fiscal material law. The source of such an exemption cannot be a convention of the parties, but only the law, even if the tax exemption clause is inserted in the contract, as provided by law. Therefore, the subsequent abrogation of these special exemption 
provisions, as a manifestation of the constitutional prerogative of the legislature to rule on the fiscal policy of the state, triggers the birth of the obligation to pay the tax, without the debtor being able to avail itself of the contractual exemption clause.