Natura juridică a unei creanţe privind redevenţa dintr-un contract de concesiune

The legal nature of a royalty claim under a concession contract

Abstract

If the legislator had intended to assimilate the claim for royalty resulting from any contract relating to the public domain of the territorial administrative unit, it would have expressly provided for this in Article 2 of the Code of Fiscal Procedure, which cannot be accepted. The Code of Fiscal Procedure covers the administration of tax claims and, by exception, of budgetary claims, and with regard to the latter, if they result from contractual legal relations, only when they concern concession contracts concluded by the State Property Agency.

Rezumat

În cazul în care legiuitorul ar fi intenţionat să asimileze creanţa privind redevenţa rezultată din orice contract având ca obiect bunurile domeniului public al unităţii administrativ-teritoriale, ar fi prevăzut expres acest lucru în art. 2C. pr. fisc., ceea ce nu se poate reţine. Codul de...