Tax decision on receivables due to the local budget. Legality of the classification, for taxation, of office type containers, in the category of buildings, within the meaning of the Fiscal Code

DREPT ADMINISTRATIV ŞI FISCAL

Abstract

The provisions of Article 249 paragraph (5) and Article 250 paragraph (2) of Law no. 571/2003 regarding the Fiscal Code, as well as those of Article 453 letter b of Law no. 227/2015 on the Fiscal Code, supplemented with the provisions of point 2, Title IX, of the Methodological Norms for the application of Law no. 227/2015, approved by G.D. no. 1/2016, establish the characteristics that a construction must meet in order to be classified, for taxation purposes, as a building. The container – constructions, located in a fixed position, inside a container terminal located in Constanţa Harbor, for a period of time longer than one calendar year, which can serve to house people, objects, installations and equipment, which have as basic structural elements the walls and the roof, regardless of the materials from which they are built, have been correctly classified as a building, 
within the meaning of the mentioned legal provisions.