C. DREPT ADMINISTRATIV 12. Taxa pe teren și contractul de locațiune asupra bunurilor proprietate publică
C. ADMINISTRATIVE LITIGATION 12. Charges on land and the lease agreement of the public property assets

Summary/Abstract: Art. 256 para. (3) of the Tax Code, in its applicable form of the year 2007, for the lands which are the public or private ownership of the state or of the administrative-territorial units, leased, rented, contracted out or into use, determines the charges on land, which represent the tax obligation of the lessee, tenants, holders of the right of contracting out or of use, if appropriate, under the same conditions as in case of the tax on land. The conclusion of the lease agreement between the parties does not represent only the reason for which the tenant owes a charge for using the land, irrespectively of the fact that the land belongs to the public or private domain of the administrative territorial unit. It cannot be found that the payment of an amount as rent or price of the lease shall exclude the tax obligation determined by the application of art. 256 para. (3) of the Tax Code, to pay the local charge for using the land, in the circumstances in which its legal regime is expressly regulated by the Tax Code and also binding.

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