Taxă locală pentru cultură şi sport

Local culture and sports tax

Abstract

Special taxes are established for the operation of certain local public services, created in the interest of individuals and legal entities, which results in a concrete relation between the tax payment and the capacity of bene ficiary of the respective public services.

Even if art. 26 paragraph (6) of the G.E.O. no. 45/2003 concretely refers to the collection of the tax only from individuals and legal entities using the local public services for which they established the respective taxes, the setting up of the tax under the resolution of the council shall certainly take into consideration the persons to whom law refers. Thus, the establishment of the tax for all economic operators, no matter if they benefit or not from the respective public services, shall lead to the possibility and the risk, in this case, for the tax to be collected from all persons, in breach of the legal provisions, limiting the scope of the...