Stabilirea impozitului şi a taxei pentru autorizarea construcţiei. Locuinţă. Aplicarea coeficientului de majorare

Tax and fee determination to authorize the building. Housing. Application of the increasing coefficient

Abstract

Art. 251 paragraph 8 of the Fiscal Code expressis verbis refers to the buildings used as housings by individuals, setting forth the increase of the taxable amount according to the formula laid down in the text, which is justified by the overrun of the area provided for by law, for this housing, which results in an increased tax. The fiscal code intends to tax the building as a housing unit, depending of the area used by individuals as a housing, without distinctly referring to the situation in which the building comprises several housing units, and therefore, the plaintiffs cannot be considered as owning a housing area determined by summing up all areas of the housing units which were described in the technical brief accompanying the building permit.

Rezumat