High Court of Cassation and Justice
PRESS RELEASE
In its session of 3 April 2023, the High Court of Cassation and Justice- Panel for the Clarification of Certain Points of Law in Civil Matters, lawfully established in each of the cases, considered three requests for a preliminary ruling for the clarification of certain points of law, and returned the following Judgments:
Judgment 27 in Case 184/1/2023
The Panel denies as inadmissible the request brought by the Tribunal of Harghita – Civil Chamber, by judgement no. 1 of 10 January 2023, in Case no. 1.322/96/2022 for a preliminary ruling for the clarification of the following point of law:
“If the provisions of Art. 1 para. (2) letter (b) of Decree-Law No 118/1990 also cover persons enlisted in the Hungarian army who were taken as prisoners of war by the Soviet army after 23 August 1944?”
Mandatory, as under Art. 521 para. (3) in the Civil Procedure Code.
Returned in public hearing, today, 3 April 2023.
Judgment 28 in Case 279/1/2023
The Panel denies as inadmissible the request brought by the Court of Appeal of Bacău – II Administrative and Tax Litigation Chamber, by judgement no. 15 of 15 December 2022, in Case no. 556/110/2021 for a preliminary ruling for the clarification of the following point of law:
“Interpretation of Art. 311 para. (10) letter a) of Law no. 227/2015 on the Tax Code and of point 85 para. (6) of the Methodological Norms for the application of the Tax Code approved by Government Decision no. 1/2016 for the approval of the Methodological Norms for the application of Law no. 227/2015 on the Tax Code, by reference to the provisions of Art. 294 para. (1) letter g) and art. 271 of Law no. 227/2015 on the Fiscal Code, in order to identify the hypotheses in which the travel agency has a right of option between the application of the normal tax regime (exemption with the right to deduct VAT) and the application of the special VAT regime (19% on margin) for the activity of selling air tickets and in order to identify the criteria for delimiting the notion of “other tourist services”, i.e. whether the notion of “other tourist services” in the Fiscal Code can be interpreted by reference to the provisions of art. 3 point 15 letter d and art. 4 of G.D. no 2/2018 on package travel and package-related travel services and amending certain acts, namely Article 2 point 1 letter c) of G.D. no. 107/1999 on the marketing of package travel services, or the concept in the Fiscal Code has a specific definition in the application of the provisions relating to the taxation of tourism activity”.
Mandatory, as under Art. 521 para. (3) in the Civil Procedure Code.
Returned in public hearing, today, 3 April 2023.
Judgment 29 in Case 285/1/2023
The Panel denies as inadmissible the request brought by the Court of Appeal of Bucharest– VIII Administrative and Tax Litigation Chamber, by judgement of 2 November 2022, in Case no. 12.578/3/2021 for a preliminary ruling for the clarification of the following point of law:
“If Article 31 para. (1) ind. 2 of Law No 360/2002 on the Status of Police Officers, as amended and supplemented by Art. I of Law 288/2018 is be interpreted as meaning that a civil servant with special status – police officer who has concluded a mortgage/movable loan agreement for the purchase of a dwelling prior to the entry into force of Law No 288/2018 and who, at the time of the purchase of the dwelling, satisfied the conditions for the payment of rent may also be entitled to the monthly rent compensation for the payment of the instalment/part of the instalment of the mortgage/property loan taken out as from the date of entry into force of the Law – 9 December 2018?”
Mandatory, as under Art. 521 para. (3) in the Civil Procedure Code.
Returned in public hearing, today, 3 April 2023.
After the justification is written and the Judgment signed it shall be published in the Official Journal of Romania, Part I.