Administrative and Tax Litigation Chamber

Administrative and Tax Litigation Chamber is located in the main headquarters in Octavian Goga Blvd no. 2, Section 1, District 3, Bucharest.

According to Article 23 para. (1), para. (2) and par. (3), Art. 25 para. (1) of Law No. 304/2022 on judicial organisation and the provisions of the Code of Civil Procedure, the Administrative and Tax litigation Chamber shall decide:

  • appeals against judgments of the courts of appeal and other judgments in the cases provided for by law;
  • appeals against non-final judgments or judicial acts of any kind, which cannot be appealed against by any other means, and the course of the proceedings has been interrupted before the courts of appeal;
  • appeals against judgments dismissing the application for referral to the Constitutional Court, delivered at last instance (where the judgment was delivered by the Administrative and Tax litigation Chamber of the High Court of Cassation and Justice, the appeal is heard by a different panel);
  • applications for review in the cases provided for by law;
  • appeals for annulment;
  • applications for transfer, for the reasons provided for in the Code of Civil Procedure;
  • conflicts of jurisdiction, in the cases provided for by law;
  • any other applications provided for by law.

The subject-matter jurisdiction of the Administrative and Tax litigation Chamber of the High Court of Cassation and Justice is determined primarily in accordance with the provisions of Article 10(2) of the Rules of Procedure. (1) of the Administrative Litigation Act No 554/2004, but also with other specific legal provisions which expressly provide for the jurisdiction of the Administrative Jurisdiction Court in various matters, either as an appeal court or as a court of first instance.

The Administrative and Tax litigation Chamber judges cases in panels of three judges, except for appeals brought under its jurisdiction in accordance with Article 15(1) (a) and (b). (18) of Law no. 136/2020 on the establishment of public health measures in situations of epidemiological and biological risk, which are heard by a panel of 5 judges, according to Art. 15 para. (19) of the same law.