Press release – Panel for the Clarification of Certain Points of Law in Civil Matters in its session of 19 February 2024

High Court of Cassation and Justice 

 PRESS RELEASE

 

In its session of 19 February 2024, 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 two requests for a preliminary ruling for the clarification of certain points of law, and returned the following Judgments:

 

Judgment 8 in Case 2900/1/2023 

The Panel denies as inadmissible the request brought by the Court of Appeal of Alba – Administrative and Tax Litigation Chamber, in Case no. 2480/97/2019, for a preliminary ruling for the clarification of the following point of law:

The reduction of the share capital by reducing the number of shares or corporate units, according to Article 15324 and Article 207 of the Companies Act no. 31/1990, republished, with subsequent amendments and additions, is an expense resulting from the depreciation of equity securities and bonds, recorded according to accounting regulations – within the meaning of Article 21 para. (1) of Law No 571/2003 on the Fiscal Code, as amended and supplemented, and Title II, point 23(i) of the Methodological Norms for the application of Law No 571/2003 on the Fiscal Code, approved by Government Decision No 44/2004, as amended and supplemented?

Mandatory, as under Art. 521 para. (3) in the Civil Procedure Code.

 

Judgment 9 in Case 2892/1/2023 

The Panel denies as inadmissible the request brought by the Tribunal of  Bucharest – Sixth Civil Chamber, for the clarification of the following point of law:

”To what extent does Article 115 para. (1) of Law No 85/2014 to applications made by a company against which insolvency proceedings have been opened after the application has been made but before the notification of the obligation to pay the stamp duty?”.

Mandatory, as under Art. 521 para. (3) in the Civil Procedure Code.

Returned in public hearing, today, 19 February 2024.

After the justification is written and the Judgment signed, it shall be published in the Official Journal of Romania, Part I.