16. Dreptul posesorului de a înscrie un imobil în evidenţele fiscale ale autorităţii publice locale şi de a obţine adeverinţa de posesie prevăzută de art. 41 alin. (81) lit. b) din Legea nr. 7/1996 a cadastrului şi publicităţii imobiliare
16. The right of the possessor to register a property in the tax records of the local public authority and to obtain the certificate of possession provided for in Article 41 (1). 81(b) of Law No. 7/1996 on land registry and real estate publicity

Summary/Abstract: Article 41(8) of Law 7/1996 establishes a separate procedure, derogating from the provisions of the Tax Code, under which the owner of land not registered in the land register or for which he does not have title deeds, may request to be given the opportunity to pay taxes and duties on that land "as a true owner", the aim and purpose of this procedure being precisely that the owner of the land to request the registration of possession in the land register and then be able to register his right of ownership. This is exactly the situation in dispute before the court, the express mention by the legislator of the situation of non registration of the property in the land register of the lack of ownership documents, correlated with the need to submit a certificate issued by the town hall in which the property is located, showing that the owner has paid taxes and local taxes as a true owner, indicates the legislature's intention, by those special provisions of Law No 7/1996, to lay down a derogation procedure under which the actual owner of the immovable property may be given the opportunity to pay the land taxes and charges even in the absence of proof of ownership of the land. Moreover, if the appellant plaintiff had been in possession of a title deed, she would have had no interest in recording her possession in the land register and requesting the public authority to issue a certificate of possession. However, in this context, the considerations of the first court, according to which the applicant has not proved that she is the owner of any right to the land for which she requested registration in the tax register, the request being rather a subtle intention to legalize possession without title of a property not properly identified, thus violating the rights of the owner of the land, leave the provisions of Article 41(8) of Law 7/1996 practically inapplicable. As regards the head of claim relating to an order requiring the defendant to issue the certificate of possession requested, although it would appear to be premature at this stage, since the issue of the certificate of possession necessarily presupposes, as a prerequisite, proof of payment of local taxes by the possessor, the Court finds that that condition could not be fulfilled precisely because of the defendant's refusal to enter the applicant's name in the tax records. The applicant found itself in a virtual objective impossibility of paying the taxes due on the land in its actual possession. However, as a result of the admission of the first head of claim and the defendant's obligation to register in the records of the Tax and Duties Department the parcel of land identified by the documentation annexed to the application, the legal possibility is created for the applicant to pay the taxes and duties owed and, once the defendant has established the tax obligations owed, in compliance with the limitation period laid down by the provisions of the Code of Fiscal Procedure, and the applicant has paid the related taxes, the authority will proceed accordingly to issue the certificate of possession requested by the applicant.

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