Momentul de la care curge termenul de prescripţie de 3 ani a dreptului conducătorului autorităţii publice de a emite  dispoziţia de imputare unui funcţionar public cu statut  special din sistemul administraţiei penitenciarelor: DREPT ADMINISTRATIV ŞI FISCAL

Cristina Dicu

The beginning of the 3-year limitation term of the right of the head of the public authority to issue the imputation order to a civil servant with special status from the penitentiary administration system

DREPT ADMINISTRATIV ŞI FISCAL

Authors

Cristina Dicu Author

Abstract

By the statement of claim, the claimant (a civil servant in the Penitentiary) sought the annulment of the tax decision issued in his name, for a share of the damage paid by the employing institution on the basis of a statement of irregularities and determination of budget receivables under the GO no. 66/2011.
The court noted as the time of the damage the period in which the deed was committed, respectively the period in which the claimant was the financial manager, because it can be presumed that in that period the damage was actually caused.
As the limitation period had expired at the issuance date of the imputation decision, it was no longer possible to legally issue an imputation decision.