Politica fiscală privind scutirea de impozit a lăcaşurilor de cult – cadru şi conţinut
Tax policy regarding the tax relief of the places of worship – framework and content

Summary/Abstract: This study aims to highlight the main aspects that characterize the specificity of the framework and the content of the Romanian state’s fiscal policies, regarding the tax exemption of places of worship, owned by recognized cults. Regarding the granting of fiscal facilities for the places of worship owned by the recognized cults, the study emphasizes that the attributes of the fiscal policy framework are: the competence of the Romanian state regarding the regulation of the religious field, in relation to EU norms and requirements; the constitutional-legal definition of the regime of the relationship between the Romanian state and cults: institutional partnership through the system of recognized cults; the social-cultural profile of the Romanian society, a society in which religion is a concern in most European states; the role of the place of worship in the manifestation of the right to religious freedom in its collective dimension and public manifestation. According to the content of the fiscal policy regarding places of worship, the Fiscal Code provides for the exemption from payment: of the building tax and building charges; land tax and land charges; the fee for issuing certificates, approvals and authorizations, as well as exemptions for energy products and electricity. These exemptions are a consequence of the qualification of places of worship in relation to the provisions of Law no. 489/2006 on religious freedom and the general regime of cults, according to the right to religious freedom, as sacred goods – intangible, imprescriptible and inalienable real estate, intended for public utility activities.

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