Decision to tax the receivables due to the local budget. Inapplicability of the provisions of the Fiscal Procedure Code to the receivables arising from a concession contract concluded with a legal entity other than the State Domains Agency

DREPT ADMINISTRATIV ŞI FISCAL

Abstract

The royalty arising from a concession contract concluded with a local public authority has the legal nature of a „rent”, not a tax receivable, as it does not derive from an existing tax law relationship between the parties, but from the agreement of the parties subject to the 
rules of private law. 
Therefore, the receivable arising from the concession contract is not a tax receivable, but a commercial receivable.