Emiterea unor acte administrative fiscale nelegale. Prejudiciu constând în onorariile achitate administratorului judiciar desemnat în dosarul de insolvenţă

Issuance of illegal tax administrative acts. Damage consisting of fees paid to the judicial administrator appointed in the insolvency case

Abstract

When resolving the claim referred to in Article 8(1) of Law no. 554/2004 on administrative litigation, the court will also decide, in accordance with Article 18(3), on compensation for material and moral damages if the claimant has requested it.

Both legal doctrine and binding case law in this matter have established that this is a special case of tort liability, which arises under the same general conditions of tort liability provided by Articles 1357 et seq. of the Civil Code: the existence of a certain damage, an unlawful extracontractual act, and a causal link between the unlawful act and the damage.

Rezumat

Soluţionând cererea la care se referă art. 8 alin. (1) din Legea nr. 554/2004 a...