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

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