Special local taxes. Theoretical and practical issues regarding late lodging of preliminary complaints in administrative courts under article 30 of law 273/2006 on local public finances

Author:Andrei Costin Grimberg
Position:University junior tutor, PhD, of Nicolae Titulescu University, Faculty of Law, Attorney at law. (e-mail: avocatgrimberg@yahoo.com).
Pages:140-144
SUMMARY

The procedure to challenge decisions imposing the local taxes is a special procedure.Article 30 of Law no.273/2006 has provided a special procedure for the challenging of special taxes, by derogation from the Law no. 554/2004. Thus, interested persons may challenge the special taxes within 15 days of the posting or publication thereof; in this case, however, the claimant has failed by far to meet ... (see full summary)

 
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LESIJ NO. XXII, VOL. 1/2015
SPECIAL LOCAL TAXES. THEORETICAL AND
PRACTICAL ISSUES REGARDING LATE LODGING OF
PRELIMINARY COMPLAINTS IN ADMINISTRATIVE
COURTS UNDER ARTICLE 30 OF LAW 273/2006 ON
LOCAL PUBLIC FINANCES
Andrei Costin GRIMBERG
Abstract
The procedure to challenge decisions imposing the local taxes is a special procedure.Article 30
of Law no.273/2006 has provided a special procedure for the challenging of special taxes, by
derogation from the Law no. 554/2004. Thus, interested persons may challenge the special taxes within
15 days of the posting or publication thereof; in this case, however, the claimant has failed by far to
meet this deadline, virtually skipping the appeal stage and going straight and only through the
procedure stipulated by Law no.554/2004.Any contrary approach would amount to a case of
disregarding of the legal reasoning introduced by the special law no. 273/2006 under which appeals
against special charges should be lodged with the decision-making bodies within 15 days after their
passing.In the case that the applicant skips this stage, his action in court will be deemed, for the purpose
of the provisions of article 30 of Law no.273/2006, as a belated application. It was thus found that
Article 30 paragraph 6 of the Law no. 273/2006 and article 194 of the Rules for implementation of the
Law no. 571/2003 contain rules that are exemptions from the provisions of Law no. 554/200, in terms
of the deadline for challenging decisions passed by local governments, establishing special charges.It
is therefore normal in fiscal matters that a special and derogatory term for appeal be established, which
is shorter and accrues as of the moment in time when the term has been objectively determined, and
which applies equally to all applicants, with the need for establishing such a term being called for by
the need to avoid levying special taxes for a long period of time and from a significant number of target
taxpayers, as well as the subsequent cancellation at some point in time of the administrative act by
which such taxes were imposed.
Keywords: tax, administrative, derogatory, Law no. 273/2006, Law no. 554/2004.
Under Article 2 section 55 of Law
no.273/2006, and for the purpose of this law,
the terms and expressions below have t he
meaning ascribed to them as follows:
55. tax - the amount paid by a natural
or legal person, usually for services
rendered to it by an economic operator, a
public institution or a public service;
As such, and when it co mes to any
local public tax, the provisions of article 30
University junior tutor, PhD, of Nicolae Titulescu University, Faculty of Law, Attorney at law. (e-mail:
avocatgrimberg@yahoo.com).
of the Law No.273/2006 become applicable,
according to which:
(1) For the operation of local public
services created in the interest of individuals
and corporate entities, local councils and the
Bucharest Ge neral Council, as appropriate,
may approve special taxes;
(2) The amount of special fees shall be
set annually and the revenues derived there
from shall be used entirely to cover the costs

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