Procedura administrativă ce se impune a fi respectată în vederea emiterii actelor administrative privind majorarea impozitelor şi taxelor locale de către consiliile locale. Caracterul nelegal al procedurii de stabilire a impozitului majorat pe clădiri, ca

DREPTUL AFACERILOR/ASPECTE DE DREPT PROCESUAL

Rezumat

The increase in local taxes and fees by local councils or county councils is possible under the conditions expressly mentioned by the legislator both in the Fiscal Code, in compliance with the procedure established in point 168 of the Methodological Norms for the application of Title IX of Law no. 227/2015 on the Fiscal Code approved by GD no. 1/2016.

The contravention sanction of the Owners Association for the non-maintenance of the building, based on Law no. 422/2001 on the protection of historical monuments and the increase of the building tax, as a result of the ascertainment of the neglected technical condition, are distinct legal institutions, whose application requires different procedures, which cannot be put in equivalence.

The administrative file underlying the issuance of Resolution of the Local Council of Timisoara no. 525/20 December 2017, regarding the increase by 400% of the building tax, does not contain any summons addressed in advance to the owners of apartments in the building located in Timişoara, str. […], said documentation includes a single findings report, no final findings report was issued - the latter to be issued only after the verifications performed in the first 45 days of 2018, according to point 13 of Annex 1 to the Resolution of the Local Council no. 314/28 July 2017.

Issuance of Resolution of the Local Council no. 520/20 December 2017 was made in violation of the provisions of Article 168 of the Methodological Norms for the application of the Fiscal Code, of Annex 1 to Resolution of the Local Council no. 314/28 July 2017, no summons was issued to the owners and they were not given the opportunity to carry out the works to remedy the deficiencies of the building until the end of 2017. By proceeding in such unlawful manner, the defendant public authority caused injury to the plaintiff, since, if the relevant legal provisions in question had been complied with, the over-taxation would have applied to the plaintiff only after the expiry of the notice period set in the summons and only in the year following the year in which the neglected building was identified and evaluated.