THE UNCONSTITUTIONALITY OF DOUBLE OR MULTIPLE CASS PAYMENTS BY THE SAME PERSON Cover Image

THE UNCONSTITUTIONALITY OF DOUBLE OR MULTIPLE CASS PAYMENTS BY THE SAME PERSON
THE UNCONSTITUTIONALITY OF DOUBLE OR MULTIPLE CASS PAYMENTS BY THE SAME PERSON

Author(s): Ivan Vasile Ivanoff
Subject(s): Law on Economics, Commercial Law, Administrative Law
Published by: Editura Bibliotheca
Keywords: contribution; CASS; multiple payments; inequities; discrimination; violation of the Constitution

Summary/Abstract: This study aims to analyze aspects of unconstitutionality introduced, on the one hand, by Law no. 141/2025, but also those resulting from the wording of Art. 170 of the Fiscal Code. More precisely, it concerns the double or multiple payment made by the same taxpayer of the CASS (Social Health Insurance Contribution) for the same package of state healthcare services offered under Law no. 95/2006, as well as the regulatory aggravation concerning war veterans, war veterans' widows, and the descendants of former political prisoners and deportees. A multiple contribution does not entail multiple healthcare services or additional privileges for such payers, leading to inequities and discrimination between the single payer and multiple payers, flagrantly violating, in our opinion, the provisions of Art. 16 of the Constitution.

  • Issue Year: 2025
  • Issue No: SI
  • Page Range: 422 - 428
  • Page Count: 7
  • Language: English
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