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Substantive jurisdiction when challenging a claim relating to the budgetary debts

The High Court of Cassation and Justice ruled that, according to art. 10 paragraph. (1) sentence I of Law no. 554/2004, disputes concerning administrative acts issued or entered into by local authorities and county, as well as those relating to taxes, contributions, customs duties and accessories thereof up to 500.000 RON ultimately be settled by administrative-fiscal courts. It held that the Administrative Litigation Act established substantive jurisdiction to hear cases in accordance with the provisions of Code of Fiscal Procedure  according to the two criteria, namely, the place occupied by the body that issued or signed the act and the amount of litigation that covers taxes, contributions, customs duties and accessories thereof. In this case, the subject matter of a budgetary debt resulting from irregularities in the use of Community funds and co-jurisdiction to hear the case is determined solely according to the criteria established by the sum of the amount of the contested administrative act of 500,000 lei, regardless of whether the act attacked is issued by a central authority. (Decision no. 2475 of 28 May 2014 issued by the Department of Administrative and Fiscal disputes of the High Court of Cassation and Justice for annulment of administrative acts).

:: The source: JURIDICE.ro

Dan Alexandru NEGRU

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