CONVERGENŢE PRIVIND DREPTUL DE PROPRIETATE ÎN MATERIA ARENDĂRII. ELEMENTE DE CONSTITUŢIONALITATE
CONVERGENCES OF PROPERTY RIGHTS IN THE MATTER OF LEASING, ELEMENTS OF CONSTITUTIONALITY
Author(s): Adela Sorinela Safta, Lavinia PopescuSubject(s): Law, Constitution, Jurisprudence, Civil Law
Published by: Universul Juridic
Keywords: lease; agricultural assets; fiscal patrimony; pension income;
Summary/Abstract: The study brings clarifications on the levels of regulation through the legislative process, which also generates jurisprudence on the matter of constitutionality. Such a conclusion was also stated in a recent decision of the Constitutional Court regarding constraints regarding the leased period that violated other rights of the owner. According to a recent legislative amendment to the Civil Code regarding leasing, the lease contract is concluded between the lessor and the lessee (natural or legal persons) for a fixed or indefinite period, and in the latter case the lease is considered to be made for the entire period necessary to harvest the fruits that the agricultural property is to produce in the agricultural year in which the contract is concluded. Thus, taking into account the inclusion of the leasing institution in the sphere of goods whose legal regime is linked to common law, leasing has a direct effect on the fiscal burden that is circumscribed according to the Civil Code and represents in law the exploitation and rental of agricultural goods. The implementation of the provisions on the subject of the lease agreement has led to multiple interpretations, so this situation has led to the creation of a jurisprudence on the legal treatment regarding the restriction of the right of ownership in the form adopted by the amendment of the Civil Code on the lease. Moreover, recent legislative and fiscal amendments lead to a resettlement of the tax burden, including with regard to the category of income from lease, which has led to influences from the perspective of the subject of fiscal law in the matter. The present research proposes to exemplify the arguments of a constitutional nature regarding the rights of the lessee, on the one hand, and on the other hand, it emphasizes some aspects from the perspective of lease agreements, the case study highlighting the preponderance of legislative effects and the importance of constitutionality control.
Journal: Universul Juridic
- Issue Year: 2025
- Issue No: 11
- Page Range: 18-31
- Page Count: 14
- Language: Romanian
