38. Contestație în anulare. Condiții de admisibilitate
38. Appeal for annulment. Admissibility conditions

Summary/Abstract: The lack of subject matter jurisdiction of the court of appeal to settle the second appeal filed against a judgment delivered by the tax and administrative section within the court was not invoked as such by way of a procedural exception of public order or as a reason for second appeal, in order to be invoked and possibly exploited by way of appeal for special annulment from the perspective of the normative assumptions invoked at the first item of the appeal for annulment. The allegations invoked in the justification of this reason shall be essentially unlawfulness criticisms against the judgment, however, issues which can only be examined in the context of reviewing the applicability of this reason in breach of the purpose taken into account by the legislator upon establishment of this challenge.

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