Decizie de impunere creanţe datorate bugetului local. Inaplicabilitatea dispoziţiilor Codului de procedură fiscală creanţelor rezultate dintr-un contract de concesiune încheiat cu o altă persoană juridică decât Agenţia Domeniilor Statului

Decision to tax the receivables due to the local budget. Inapplicability of the provisions of the Fiscal Procedure Code to the receivables arising from a concession contract concluded with a legal entity other than the State Domains Agency

Abstract

The royalty arising from a concession contract concluded with a local public authority has the legal nature of a "rent", not a tax receivable, as it does not derive from an existing tax law relationship between the parties, but from the agreement of the parties subject to the rules of private law.

Therefore, the receivable arising from the concession contract is not a tax receivable, but a commercial receivable.

Rezumat

Redevenţa născută dintr-un contract de concesiune încheiat cu o autoritate publică locală are...