Taxa pentru eliberarea autorizaţiei de foraje sau excavări - consideraţii practice asupra unor elemente de neconstituţionalitate

Petru HOBINCU

consilier juridic, Dessewffy & Hobincu şi Asociaţii

ABSTRACT

The local tax for drilling and excavation and consequently issuing of the required authorization, have been applied in a divergent way and causes considerable fiscal burden for contributors acting in mining industry. In many situations these obligations have been illegally set, therefore we propose a legal reading of the rules from the perspective of both ordinary and constitutional judicial practice. We also analyze hereinafter the excavation tax from the light of two moments: the tax as set up and applied up to January 2016 and as it appears the new Fiscal Code.

Keywords: tax for drilling and excavation, judicial practice, the new Fiscal Code

REZUMAT

Taxa locală pentru eliberarea autorizaţiei de foraje şi excavări şi implicit emiterea autorizaţiei în cauză, s-a aplicat diferenţiat şi a...