High Court of Cassation and Justice
In its session of 22 May 2023, the High Court of Cassation and Justice- Panel for the Clarification of Certain Points of Law in Civil Matters, lawfully established in the case, considered a request for a preliminary ruling for the clarification of certain points of law, and returned the following Judgment:
Judgment 41 in Case 521/1/2023
The Panel denies as inadmissible the request brought by the Court of Appeal of Bucharest – IX Administrative and Tax Litigation Chamber, by judgement of 20 December 2022, in Case no. 20.243/3/2021 for a preliminary ruling for the clarification of the following point of law:
“If the reduction in the payment of taxes provided for in Article 456 para. (4) and Art. 464 par. (4) of the Tax Code shall apply only to buildings and land used for the provision of tourist services, the duration of which is naturally limited to a maximum of 180 consecutive or cumulative days during a calendar year, or the reduction in the payment of taxes provided for in the above-mentioned laws shall also apply to buildings and land which may be used naturally, objectively, for the provision of tourist services throughout a calendar year, but, for reasons which exclude their fault as regards the duration of the provision of tourist services, such activity is limited to a maximum of 180 consecutive or cumulative days during a calendar year?”
Mandatory, as under Art. 521 para. (3) in the Civil Procedure Code.
Returned in public hearing, today, 22 May 2023.
After the justification is written and the Judgment signed it shall be published in the Official Journal of Romania, Part I.