A critical analysis of Government Emergency Ordinance No. 33/2025 regarding the approval of the reimbursement of certain amounts paid to the Energy Transition Fund Cover Image

O analiză critică cu privire la Ordonanța de Urgență a Guvernului nr. 33/2025 privind aprobarea restituirii unor sume plătite la Fondul de Tranziție Energetică
A critical analysis of Government Emergency Ordinance No. 33/2025 regarding the approval of the reimbursement of certain amounts paid to the Energy Transition Fund

Author(s): Bogdan Dima, Mihai Băeșu, Tudor Bonifate
Subject(s): Law, Constitution, Jurisprudence, Constitutional Law
Published by: Facultatea de Drept, Universitatea din București
Keywords: tax contribution; Energy Transition Fund; Constitutional Court of Romania; decision of unconstitutionality; energy sector;

Summary/Abstract: Abstract: This article is a critical analysis of the legislative solutions promoted through Government Emergency Ordinance No. 33/2025, following the publication in the Official Gazette of Romania of Constitutional Court Decision No. 640/2024. The topic involves complex legal interpretations concerning the regulation of an administrative procedure for reimbursing part of the amounts collected by the state, during a specific past period, as a contribution to the Energy Transition Fund. In the first part, we will present several aspects regarding the practical relevance of the topic. In the second part, we will briefly outline the evolution of the regulations concerning the contribution to the Energy Transition Fund, focusing mainly on those that were subject to review by the Constitutional Court. In the third part, we will systematically analyze the reasoning of the Romanian Constitutional Court’s Decision No. 640/2025. We will succinctly identify the main arguments that led to the finding of unconstitutionality and will examine in detail the limits of the express obligation imposed on the legislator by the constitutional court. In the fourth part, we will identify the elements of unconstitutionality in Government Emergency Ordinance No. 33/2025 in relation to constitutional principles and norms, especially with reference to the reasoning in Decision No. 640/2025. The final part is dedicated to the conclusions and the possible consequences for ongoing litigation.

  • Issue Year: 2025
  • Issue No: 2
  • Page Range: 138-159
  • Page Count: 22
  • Language: Romanian
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