The High Court of Cassation and Justice ruled that, in accordance with Art. 26 para. (3) of Law no. 10/2001, the only person in whose favor the decision for a disposal or refund was issued can appeal it under Art. 26 para. (3) of Law no. 10/2001, as the substantive jurisdiction to settle lays with the first instance court. Regarding jurisdiction to hear the action for annulment or declaration of nullity brought by third parties against decisions issued under Law no. 10/2001, the High Court held that, since the exception rules of jurisdiction must be strictly interpreted, in the absence of special provisions derogating from common law jurisdiction, jurisdiction to hear such applications belongs to the competent court under the common law, determined by reference to the value of object before the Court, having been given its patrimonial character. (Decision no. 1883 of June 12, 2014 rendered in Civil Appeal Division I High Court of Cassation and Justice for declaration of nullity of the decision issued under Law no. 10/2001)
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