Condiţia prezentării certificatului de atestare fiscală la înstrăinare ca limită a dreptului de proprietate

Notar public drd. Cristian-Codrin BOTU

Facultatea de Drept, Universitatea Babeş-Bolyai din Cluj-Napoca

The condition of presenting the tax certificate at the time of alienation as a limitation of ownership

Abstract

Art. 159 para. (5) and (6) of the Code of Fiscal Procedure regulate what is probably one of the most important cases of legal unavailability of assets that our legal system knows. Inexplicably, however, it seems to have slipped under the radar of our doctrine, the references to the legal provision in question being few and pithy. In the following, we intend to highlight the legal text and its requirements, some of its consequences on the civil circuit and the way in which its compatibility with the constitutional provisions has been analysed at each stage of the regulation. We will briefly criticise the jurisprudence of the Constitutional Court so far, in an attempt to...