The Appeal Court of Galați has ruled the partial annulment of the Decision of The Local Council of Galați no. 141/ of the 22th of November 2012 on the enforcement of local taxes for the year 2013, concerning the tax on activities such as metallurgy and metallurgy of iron, practiced by some very large enterprises, the company referred to by this decision being ArcelorMittal Galați.
The ruling of the court refers to the annulment of a local tax which has as target the activities with a significant impact on the surrounding environment, mainly because carrying out this type of activities does not pollute beyond the legal accepted limits.
The Decision of the Local Council of Galați assessed the tax at a quantum of 8,198, 927 lei (over € 1.86 mil) for 2013, that, once collected, it was scheduled to become part of the budget of the Galați Municipality, with no duty for the local authorities to analyze or prove the existence of a significant impact on the surrounding environment and without being necessary that the impact really existed.
In addition to this, the tax was not assessed by taking into consideration a public service which would have been a benefit offered by the local authorities to ArcelorMittal.
The expertise which was carried out in the case, as well as the documents issued by the Agency for the Protection of the Environment from Galați, have proved that, at least during the years 2011, 2012 and 2013, were not reported cases when the limits permitted by the legal instruments were surpassed.
This success, both of the company and of the steel market in Romania, and, in general, in the South-Eastern Europe, comes as the result of a well-done juridical reasoning and an adequate evidence from the lawyers involved in the cause, STOICA & Asociații: Dan-Rareş Răducanu, Senior Partner, and Oana Zamă, Managing Associate. Moreover, Dan-Rareş Răducanu has previously obtained the annulment of a similar tax, assessed for NS Nuclearelectrica SC by the the local Council of Cernavodă, although it was more expensive (70.301.000 lei). The same group of lawyers has also obtained the annulment of a similar environmental tax, enforced in 2012, assessed as well for ArcelorMittal Galați SC.
None of the rulings on the environmental taxes assessed for ArcelorMittal Galați SC is irrevocable, because there is the possibility of recourse to the High Court of Cassation and Justice.
:: The source: JURIDICE.ro